Delaware General Assembly

PWB 1/21/26

Amendment is attached to the legislation and awaits consideration

SB 228 -SA 1

1/21/26

Cruce

This Amendment does all of the following, with the intent to maximize the amount of time New Castle County will have in 2026 to conduct a quality-control review of non-residential property assessments and make any adjustments to assessed values while also ensuring sufficient time for the preparation of county and school tax bills in New Castle County with a December 31, 2026 payment deadline: 1. Adjusts the date by which New Castle County must complete its Quality Control review and make any adjustments to assessed values to September 30, 2026. 2. Adjusts the tax "due and payable" date, which is an existing statutory term that is different from a payment deadline, to October 12, 2026. 3. Adjusts the date by which New Castle County must mail out tax statements to November 16, 2026. 4. Adjusts the deadline for payment of tax bills to December 31, 2026. 5. Confirms that penalties for unpaid amounts do not begin until January 1, 2027. This Amendment also changes the date by which a school board in New Castle County must deliver its warrant to New Castle County to October 22, 2026, and clarifies the State shall advance monies to any school district that experiences a shortfall as a result of the changes in this Act. The remainder of changes made in this Amendment are technical in nature.

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