Progressive Democrats and Democratic leaders in Delaware disagree on strategies to lower property taxes in the upcoming legislative session.
Delaware Lawmakers Address Property Tax Reassessment Fallout in Special Session
Delaware lawmakers convened a special session in August 2025 to address the property tax reassessment crisis, particularly affecting New Castle County, which has led to significantly higher tax bills for many homeowners. The reassessment, the first in over 40 years, has sparked frustration among residents.
Legislation Passed
Several key bills were passed during the special session, aimed at providing relief and mitigating the impact of these increases. Notable among these are House Bills 240, 241, and 242, which allow for payment plans for residents facing increases over $300, enable school districts to set different tax rates for residential versus commercial properties, and offer direct cash refunds to residents who successfully appeal their assessments.
Other bills focused on transparency and data reporting. Senate Bills 202, 203, and 204 require New Castle County and municipalities to provide detailed reports and clarify authority regarding setting different tax rates for residential and non-residential properties. A resolution was also passed, mandating a statewide review of the reassessment process to ensure future assessments are fair and transparent.
Implementation and Response
New Castle County Executive Marcus Henry announced steps to implement the legislation, including extending the tax due date to November 30, 2025, and developing public resources to help residents understand the changes. County offices are supporting residents with assistance and flexibility options.
Ongoing Disputes
During the special session, there was intense debate, with progressive House Democrats and Republicans filing over a dozen pieces of legislation. However, Democratic House leadership limited the floor to just a few bills, which caused procedural clashes and dissatisfaction among progressives who sought more comprehensive relief measures. The initial hour of the session was marked by a procedural dispute reflecting tensions between progressive members advocating for broader action and leadership managing the legislative agenda.
In summary, Delaware is actively managing the reassessment fallout with newly passed legislation focused on relief and oversight. However, internal conflicts between progressive Democrats and party leadership about the scope and speed of relief highlight ongoing political tensions within the state's Democratic caucus.
- House Bill 240 allows residents who successfully appeal their property values to be eligible for direct cash refunds.
- Tyler officials have not received a request to participate in an audit and have defended the methodology for commercial properties using industry best practices.
- House Joint Resolution 8 directs several state officials to provide lawmakers with recommendations on how to conduct future property tax reassessments.
- Amazon saw its overall tax bill plummet from about $3.5 million last year to about $1 million this year, a $2.5 million decrease.
- Christian Willauer, a Wilmington City Councilmember, is calling for an audit of how Tyler Technologies, a third-party contractor, valued residential and nonresidential properties.
- New Castle County Councilmembers David Tackett and Brandon Toole have also proposed an audit of Tyler's work.
- Rep. Wilson-Anton complained that top House members have acted as a roadblock to implementing more progressive legislation and did not communicate with Democratic lawmakers affiliated with the Working Families Party.
- Progressive members of the Delaware House, led by Rep. Madinah Wilson-Anton, are sponsoring bills for the special session, but the House agenda does not currently list these bills for consideration.
- State senators have yet to release any proposals in that chamber.
- House Bill 247 mandates New Castle County offer payment plans to all taxpayers for county property and school taxes assessed to residential properties for the 2025-2026 tax year.
- House Bill 248 allows all three counties to accept tax payments on a quarterly or monthly basis.
- House Bill 241 requires that residents be offered a payment plan during the first tax year following a general reassessment if their tax bill increases by $300 or more.
- House Bill 249 requires counties to void all tax bills already issued to taxpayers in the county for the 2025-2026 tax year and to reissue property and school tax bills for the 2025-2026 tax year using the previously assessed value.
- House Resolution 18 requests that counties study the feasibility of property tax freezes for seniors.
- House Concurrent Resolution 78 requires the Public Education Funding Commission to submit a report with recommendations to achieve the equitable collection and distribution of property tax revenue for public schools.
- The special session is expected to last one day and more than a dozen bills on dealing with the property assessment turmoil have been filed by state representatives.
- State Rep. Mike Smith is pushing legislation that would eliminate the ability of school districts to take a 10% increase in revenue after reassessments.
- Milford Republican Rep. Bryan Shupe's bill would limit the 10% increase in school property tax revenue to 2% per year for five years after a reassessment.
- House Speaker Melissa "Mimi" Minor-Brown touted the progressive legislation passed earlier this year under her leadership.
The recently passed House Bill 240 is a part of the Delaware lawmakers' policy-and-legislation to provide relief for homeowners affected by the property tax reassessment, offering direct cash refunds to residents who successfully appeal their property values. In the heated politics surrounding the general-news topic, Representative Madinah Wilson-Anton and other progressive members have proposed additional bills, some of which are currently unlisted for consideration in the House agenda (policy-and-legislation). State senators have yet to release any proposals relating to this matter.
