Delaware lawmakers met last week for an eight-hour special session in Dover and passed seven legislative measures, including legislation allowing school districts in New Castle County to reset tax rates for the 2025-2026 tax year.

House Bill 242 splits the property tax rates based on commercial or residential property and applies only to New Castle County. School districts cannot charge more than twice the residential rate. HB 242 quickly passed the Delaware House and Senate, and Gov. Matt Meyer signed the bill later that night.

Other bills and resolutions included in the special session:

• HB 240: requires a county to issue a refund to a taxpayer for property tax determined to have been overpaid for that year after an assessment appeal if the amount is $50 or greater.
• HB 241: requires the tax-collecting authority of each county to allow the payment of school taxes under a payment plan of at least three equal installments for a residential taxpayer, in a primary residence, whose tax bill increases by $300 or more over the prior year.
• Substitute 1 for SB 202: requires New Castle County to submit quarterly reports on property parcels in a tax payment plan, data relating to property assessment appeals, a list of properties sold and their values, and property tax revenue distributed to school districts.
• SB 204: codifies law to allow Delaware counties to separate tax rates for residential and non-residential properties.
• SB 203: codifies law to allow Delaware municipalities to separate tax rates for residential and non-residential properties.
• Senate Concurrent Resolution 122: calls for an immediate review of the recent statewide property reassessment by members of the General Assembly, in collaboration with state, local, and school district officials.