DOVER, DE- Democratic leaders in the Delaware House and Senate announced plans for a bipartisan special committee to investigate statewide property tax reassessment concerns.
Lawmakers are looking for ways to ease property tax pressures after Delaware went more than 40 years without a reassessment.
On August 12, the General Assembly held a special session to address the issue, passing several measures to provide relief and clarify reassessment procedures.
Key legislation included:
Senate Bill 203 — Affirms counties’ and municipalities’ authority to tax different classes of real property separately, as long as classifications are reasonable and rates are uniform. Applies retroactively and moving forward.
Senate Bill 204 — Codifies the authority of all municipalities to tax different classes of real property at separate rates without requiring individual charter amendments, provided classifications are reasonable and rates are uniform.
Senate Substitute 1 for Senate Bill 202 — Requires New Castle County to submit quarterly reports on reassessment impacts and align property terminology with realty transfer tax language.
House Bill 240 — Requires counties to refund property tax overpayments of $50 or more; smaller overpayments may be refunded or credited toward future taxes.
House Bill 241 (with Amendments) — Offers payment plans for residential taxpayers with school tax increases of $300 or more; temporarily reduces late payment penalties in New Castle County to match other counties; expires after three years.
House Bill 242 (with Amendment) — Allows certain New Castle County school districts to reset 2025–26 tax rates within limits, provides refunds or credits for reduced bills, and extends payment deadlines to October 30, 2025.
Gov. Matt Meyer signed all measures into law, including Senate Concurrent Resolution 122, which urges state, local, and school district officials to work with lawmakers to review the reassessment and ensure future property tax updates are fair, transparent, and equitable. The resolution also gives lawmakers the authority to create the review committee.
Rep. Kerri Evelyn Harris, D-Dover, says the committee’s work aims to focus on identifying problems and finding long-term solutions.
“We're going to do a fact-finding mission to see what actually went wrong. Until we go in without preconceived notions, asking the right questions, getting the right answers, we can't figure out the right path forward.”
The committee’s members have not yet been named, but Harris says the goal is to include lawmakers from both parties and both chambers.
“We just want to make sure those conversations are had. And, there are enough people at the table where we have diversity of thoughts and opinions and expertise coming from our elected bodies."
Gov. Matt Meyer expressed support for the effort during a media conference on Friday.
“Let's make sure we get the values right. Let's make sure the tax rates are fair in any avenue to get there. I'll be supportive."
However, Republican Rep. Lyndon Yearick, R-Camden, says while he welcomes the committee, he views it as only one step.
“There's always a variety task force set up to address this situation, that I believe, we've had solutions that we could have offered in the past. We'll be all cautiously optimistic."
Yearick told WBOC that Republicans plan to introduce additional property reassessment proposals in January that were not addressed during the Aug. 12 special session.
While Yearick believes the committee could be a step toward progress, he says it will only work if all voices are fairly represented.
“We're mandated to do this every five years, so if we can't get it better by the next time, shame on us."
Democratic leaders say they hope to hold the first committee meeting the week of Sept. 22.
Supporters say the goal is to draft legislation ahead of the January session while also allowing the public to review facts, identify issues, and weigh in on potential reforms.