Delaware General Assembly

Stricken 1/29/26

SS 1 for SB 228 w/ HA 2

1/27/26

Romer

This House Amendment to Senate Substitute No. 1 to Senate Bill No. 228 clarifies that the quality control review parameters articulated in Senate Substitute No. 1 to Senate Bill No. 228 are not limitations on the power of New Castle County to otherwise make revisions and corrections to property assessments in the county and that New Castle County may conduct additional quality control review where it appears that an error or mistake in valuation may have occurred. It clarifies that when school districts set their tax rate or rates in October 2026, the boards should set rate or rates so that overall projected revenue does not increase as a result of any corrections made as part of the quality control review described in this bill, or any other corrections to assessed value. The amendment also adds a whereas clause that references the existing “fair market value” standard for valuation contained in the Delaware Code.

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