In 2025, the General Assembly passed House Bill No. 242 (now found at Chapter 135, Volume 85 of the Laws of Delaware), allowing school districts located entirely in New Castle County to use different tax rates for residential and non-residential properties. This Act amends the Delaware Code to continue the authority for non-vocational technical school districts in New Castle County to utilize a residential and non-residential tax rate for school tax purposes. Such a split rate may be established or adjusted in the year after a general reassessment or as part of a referendum. The rate must be uniform for each class of property. Under this Act, the non-residential rate must be at least equal to the residential rate and may be no more than 1.85 times the residential rate. For purposes of the split tax rate, a school district must follow the classifications of the county in which the district is located. Under the transition provisions of this Act, a district that initially established split tax rates under the authority of House Bill No. 242, may continue to use those split rates at the same or a lower ratio between residential and non-residential tax rates established in the 2025-2026 tax year. But if a district’s non-residential tax rate for the 2025-2026 tax year was more than 1.85 times the residential tax rate, it must adjust its rates to meet the 1.85 maximum ratio permitted under this Act. The New Castle County Vocational Technical District may not continue the use of different tax rates past the 2025-2026 tax year. The Act also changes the amount a school district must add to its tax rate to account for delinquencies and late payments to “up to 10%” rather than requiring that a school district must add exactly 10% to its tax rate for this purpose. This Act also makes technical corrections to conform this chapter of the Delaware Code to the Delaware Legislative Drafting Manual and strikes references to the City of Wilmington School District, which no longer exists. It also revises § 1913 of Title 14 to reflect current practice. It strikes an outdated requirement in § 1918 of Title 14 that the school districts deliver a copy of the assessment list to the County along with their tax warrant. This is inconsistent with the role of the school districts and with current practice.
This Act provides special authority to school districts in New Castle County to reset their tax rate for the 2026-2027 tax year. This authority is necessary because several adjustments to the New Castle County tax roll are continuing to be made after the completion of the general reassessment that took effect for the 2025-2026 tax year. This includes the ongoing adjudication of appeals from the assessment values set in the general reassessment as well as quality control reviews, and potential changes pending in other legislation. This Act allows the New Castle County school districts to adjust the tax rate so that no increase in operating revenue over the prior year will be realized, with two exceptions: (1) revenue increases from approved referenda; and (2) revenue equal to the 5-year average growth rate for each district. The 5-year average growth rates for NCC districts are as follows: (1) Appoquinimink, 3.68%; (2) Brandywine, 0.54%; (3) Christina, 0.32%; (4) Colonial, 1.10%; (5) Red Clay, 0.58%; (6) Smyrna, 0.31%; and (7) New Castle County Vocational Technical, 0.96%. This Act sunsets on March 31, 2027.
This Senate Joint Resolution directs the Delaware Department of Education to reevaluate the use of the SAT within Delaware’s accountability system while continuing to offer the SAT during the school day for students who wish to take it. The Resolution further directs the Department to engage educators statewide in developing a modernized accountability framework, explore additional measures permitted under federal law, recognize career readiness indicators such as industry credentials, dual enrollment, and work-based learning, and clarify that proficiency results are one indicator of postsecondary readiness rather than a sole measure of school quality. The Department will explore and develop a coherent high school assessment system, including a standards-aligned high school summative assessment and learning progress assessments, designed to provide timely, instructionally useful data while maintaining full compliance with federal accountability requirements.
This House Concurrent Resolution requires the Delaware Department of Education to review the State's current MTSS framework in coordination with the DE Mathematics Framework as it relates to elementary, middle, and high school mathematics within academic and non-academic supports to develop recommendations to strengthen instructional coherence in math, assessment, and the alignment of support across all tiers of instruction and report findings and recommendations for legislative and regulatory action by June 30, 2027.
This Act updates the DOE’s standards for selecting and and implementing statewide reading screeners and literacy intervention approaches. In summary, this Act does the following: 1. Clarifies factors that the Department must consider when selecting literacy intervention approaches that may be used by schools. 2. Authorizes school districts and charter schools to submit an alternative reading screener to the Department for approval. 3. Requires the Department to annually identify schools with a significant level of students below proficient on the State’s third grade reading assessment for 2 consecutive years. 4. Requires the Department to provide additional supports to schools identified as below proficient.