SB 228 — AN ACT TO AMEND TITLES 9 AND 14 OF THE DELAWARE CODE RELATING TO COUNTY ASSESSMENTS AND TAX COLLECTION.
Last action — Enact w/o Sign by Governor
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✓Introduced
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✓In Committee
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3Passed Senate
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4Passed House
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5To Executive
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6Enacted
This bill has passed the Senate. Introduced January 22, 2026. It now moves to the second chamber.
Next likely step: consideration and a floor vote in the House.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Passed Senate
Current position in the legislative process.
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14 sponsors
14 primary, 0 co-sponsors signed on.
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Bipartisan support
Sponsored across 2 parties (11 D · 2 R) — cross-party backing.
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Cleared a recorded vote
Passed 2 recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
In plain language
This bill changes deadlines for tax assessment and payment procedures in New Castle County.
The bill adjusts various deadlines related to property tax assessments and payments in New Castle County for 2026. It allows for a quality control review of non-residential property assessments to ensure fairness.
Summary
This Act is a substitute bill for Senate Bill No. 228. It combines Senate Bill No. 228 and Senate Amendment No. 1 to Senate Bill No. 228. This Act differs from Senate Bill No. 228 by intending 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 Act also differs from Senate Bill No. 228 by changing the date by which a school board in New Castle County must deliver its warrant to New Castle County to October 22, 2026, and clarifying the State shall advance monies to any school district that experiences a shortfall as a result of the changes in this Act. Like Senate Bill No. 228, this Senate Substitute 1 for Senate Bill No. 228 is designed to promote fairness in property assessments and property taxation in New Castle County. The Act provides New Castle County the authority to conduct a quality control review of a tax parcel’s new assessed value after a general reassessment when any of the following conditions exist: 1. A clerical, mathematical, or factual mistake occurred during the new general reassessment. 2. A non-residential tax parcel whose assessed value from the general reassessment is at least $300,000 but decreased from its previous assessed value. 3. A non-residential tax parcel’s assessed value from the new general reassessment is at least $300,000 and the percentage change in its newly assessed value from its assessed value prior to the new general reassessment is no greater than 50% of the median increase of non-residential properties in that county from the new general reassessment. 4. A non-residential tax parcel’s assessed value from the new general reassessment is at least 25% less than the actual sale price from the parcel’s most recent sale within the 5 years preceding the new general reassessment, whenever the actual sale price is determinable by public records. The quality control review grants the Office of Finance the power to make revisions and corrections to a tax parcel while adhering to the standards of §§ 8306(a), 8312, and 8321 of Title 9. The Act sets deadlines for the Office of Finance to make adjustments to assessed values and to finalize and mail tax statements. This Act also amends Title 14 to provide a deadline for school boards in New Castle County to deliver their warrants and directs the State to advance funding if a school district experiences a shortfall of funding as a result of the changes in this Act. This Act expires on March 31, 2027, unless otherwise provided by a subsequent act of the General Assembly.
Bill Text
What changed in the latest version
146 added · 23 removedPlain-language change summary
The amendment to SB 228 includes a new "whereas" clause that emphasizes the requirement for property assessments to align with fair market value based on the most recent reassessment. Additionally, it clarifies that the parameters for quality control reviews in New Castle County are not limitations on the county's authority to revise assessed values, allowing for further review when errors or mistakes may be identified. This matters because it reinforces the county's ability to ensure accurate property valuations and address potential discrepancies.
Rep.Sen.
RomerCruce HOUSE& OFRep. REPRESENTATIVES 153rd GENERAL ASSEMBLY HOUSE AMENDMENT NO.
2Romer TOSens. SENATE SUBSTITUTE NO.
Hoffner, Huxtable, Lockman, Mantzavinos, Townsend, Walsh;
Reps.
Burns, Chukwuocha, Harris, Minor-Brown, Morrison, Snyder-Hall, K.
Williams DELAWARE STATE SENATE 153rd GENERAL ASSEMBLY SENATE SUBSTITUTE NO.
228 AN ACT TO AMEND SenateTITLES Substitute9 No.AND 14 OF THE DELAWARE CODE RELATING TO COUNTY ASSESSMENTS AND TAX COLLECTION.
1WHEREAS, forproperty Senatetaxes Billplay No.a vital role in funding Delaware’s school districts and county and local governments;
228and byWHEREAS, insertingpublic confidence in the followingproperty aftertax linesystem 38depends andon beforeaccuracy lineof 39:assessed values;
“WHEREAS,and underWHEREAS, currentin law,2024 alland property2025, subjectDelaware’s tocounties assessmentcompleted mustgeneral beproperty assessedreassessments, at its fair market value as of the county’sfirst mostsuch recentcountywide reassessmentreassessments basein year,decades, andfollowing thea Countycourt-approved bearssettlement responsibilityconcerning forlongstanding ensuringproperty assessedtax valuesinequities; reflect that standard;
and”.and WHEREAS, particularly in New Castle County, long-term changes in the use and value of commercial properties contributed to significant shifts in assessed values and resulting property tax liabilities following the general reassessment;
FURTHERand AMENDWHEREAS, Senatein Substituteorder No.to address sudden, dramatic spikes in New Castle County residents’ property tax bills, the General Assembly passed emergency legislation in August 2025;
1and forWHEREAS, Senatesince BillAugust No.2025, the General Assembly has examined measures to strengthen counties’ ability to conduct regular reassessments that improve accuracy and predictability in valuation and promote greater fairness in property tax liability;
228and byWHEREAS, insertingsince August 2025, the followingGeneral afterAssembly linehas 81examined possible measures it can take to provide property tax relief and beforefairness lineto 82:the most vulnerable Delawareans, and to provide incentives intended to promote outcomes that strengthen key opportunities and supports in Delaware;
“(i) This section is not a limitation on the power of New Castle County to perform quality control and makeWHEREAS, revisions and corrections relating to the assessedGeneral valueAssembly’s ofexaminations anyare taxongoing; parcel or parcels in its jurisdiction.
Inand additionWHEREAS, tobased theon categoriesits setexaminations forthto indate, subsectionthe (a)General ofAssembly thisconcludes section,that Newthere Castleis Countyreason mayto identifybe additionalconcerned categoriesabout ofthe taxpotential parcelsunderassessment forof qualitycommercial controlproperties, reviewparticularly wherein itNew appearsCastle thatCounty, anarising errorfrom orthe mistakerecent ingeneral valuationproperty mayreassessment; have occurred.”.
SYNOPSISand ThisSD House: Amendment to Senate Substitute No.
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01/22/2026 11:03 AM WHEREAS, under current law, property owners who believe their properties may be overassessed have a recourse each year to seek a reduction in the assessed value of their property, not having to wait until the next general property reassessment to achieve such individual relief and fairness;
and WHEREAS, current law authorizes county tax-collecting authorities to correct errors identified in the property assessment lists, and the General Assembly intends to create a new mechanism to supplement, not replace, that authority, so that accurate property assessments and equitable, fair taxation can be achieved as quickly as possible following the first countywide reassessments in decades;
and WHEREAS, current law can be clarified and strengthened to ensure assessing authorities, without having to wait until the next general reassessment to achieve relief and fairness for the broader community, have the legal tools to examine independently whether properties might be underassessed and, therefore, not contributing an accurate and fair amount of taxes to the property tax base;
and WHEREAS, inaccurate property assessments can shift the tax burden unfairly, causing some properties to be under-taxed while others are over-taxed;
and WHEREAS, in the wake of the first general property reassessment in decades, and significant frustration and confusion in the community, the General Assembly concludes that counties, particularly New Castle County, should have the clear authority to undertake as thorough and reasonable an effort as possible to ensure the next tax year’s property tax bills are fair and based on accurate property assessments;
and WHEREAS, Delawareans deserve government officials' best efforts to promote fairness and accuracy at all levels of government in Delaware;
and WHEREAS, members of the General Assembly value and respect the voices of constituents who have taken the time and effort to share their experiences, knowledge, and ideas to help identify problems in the property reassessment process and to suggest practical solutions.
NOW, THEREFORE:
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1.
Amend Chapter 83, Title 9 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 8345.
Quality-control mechanism for general property reassessments;
New Castle County.
(a) Notwithstanding any other provision of the Code, to ensure the accuracy of a general reassessment, the Office of Finance for New Castle County may conduct a quality control review of a tax parcel’s new assessed value from a general reassessment when any one of the following circumstances exist:
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01/22/2026 11:03 AM (1) A clerical, mathematical, or factual mistake occurred during the new general reassessment process.
(2) A non-residential tax parcel whose assessed value from the new general reassessment is at least $300,000 but decreased from its previous assessed value.
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(3) A non-residential tax parcel’s assessed value from the new general reassessment is at least $300,000 and the percentage change in its newly assessed value from its assessed value prior to the new general reassessment is no greater than 50% of the median increase of non-residential properties in that county from the new general reassessment.
(4) A non-residential tax parcel’s assessed value from the new general reassessment is at least 25% less than the actual sale price from that parcel’s most recent sale within the 5 years preceding the new general reassessment, whenever the actual sale price is determinable by public records.
(b) A quality control review of a tax parcel’s assessed value must adhere to the standards of § 8306(a) of this title.
After conducting a quality control review, the Office of Finance may make revisions and corrections to the parcel’s assessed value from the new general reassessment.
(c) Any revisions and corrections made after a quality control review by the Office of Finance are subject to the notice and appeal requirements of §§ 8312 and 8321 of this title.
(d) Any revisions and corrections made by the Office of Finance under this section must be made no later than September 30, 2026.
(e) Notwithstanding the provisions of § 8601(1) of this title, all taxes assessed and levied subject to this section shall be due and payable on October 12, 2026.
Notwithstanding the requirements of § 8602(b) of this title, New Castle County shall mail to all taxables in the county a statement of their taxes collectible by New Castle County, including school taxes, no later than November 16, 2026, and the due date for said taxes shall be December 31, 2026.
(f) Notwithstanding the provisions of § 8604(a)(1) of this title, the tax collecting authority of New Castle County shall, after January 1, 2027, add thereto a penalty of 6 percent of the current charge and 1 percent of the unpaid principal balance as of the first day of every month thereafter until the same shall be paid.
Penalty shall accrue at the same rate on any supplemental tax bill issued pursuant to § 8340 of this title, beginning on the first day of the third month from the date upon which the tax liability became due and payable.
(g) For purposes of this section, any subpoena of records issued by the Office of Finance is subject to § 8304A of this title.
(h) This section does not create any private cause action to force, mandate, or otherwise require the Office of Finance conduct a quality control review upon any specific parcel.
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01/22/2026 11:03 AM Section 2.
Amend Chapter 19, Title 14 of the Delaware Code by making deletions as shown by strike through and insertions as shown by underline as follows:
§ 1916.
Tax collection warrant and assessment list;
tax rate after general reassessment.
(d) The board shall, no later than the second Thursday in July, deliver its warrant, with a duplicate of the assessment list, to the receiver of taxes and county treasurer of the county or counties where the district is located.
(e) Notwithstanding the provisions of subsection (d) of this section, the school board of any district within New Castle County shall, no later than October 22, 2026, deliver its warrant, with a duplicate of the assessment list, to the receiver of taxes and county treasurer of the county or counties where the district is located.
In the event a school district within New Castle County experiences a shortfall of local school funds as a result of this subsection for the 2026-2027 school tax year, the school district may request, and the State shall advance, monies from State Division I funds.
Section 3.
This Act expires on March 31, 2027, unless otherwise provided by a subsequent act of the General Assembly.
SYNOPSIS This Act is a substitute bill for Senate Bill No.
228.
It combines Senate Bill No.
228 and Senate Amendment No.
228228. clarifies that the quality control review parameters articulated in Senate Substitute No.
1This toAct differs from Senate Bill No.
228 areby notintending limitationsto onmaximize the poweramount of time New Castle County will have in 2026 to otherwiseconduct makea revisionsquality andcontrol correctionsreview toof non-residential property assessments inand themake countyany andadjustments thatto Newassessed Castlevalues Countywhile mayalso conductensuring additionalsufficient qualitytime controlfor reviewthe wherepreparation itof appearscounty thatand anschool errortax orbills mistake in valuationNew mayCastle haveCounty occurred.with a December 31, 2026 payment deadline:
The1. amendment also adds a whereas clause that references the existing “fair market value” standard for valuation contained in the Delaware Code.
HDAdjusts :the date by which New Castle County must complete its Quality Control review and make any adjustments to assessed values to September 30, 2026.
KL2. :
SCDAdjusts Pagethe 1tax of"due 1and Released:payable" date, which is an existing statutory term that is different from a payment deadline, to October 12, 2026.
01/29/20263. 11:20 AM 0131530090
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 Act also differs from Senate Bill No.
228 by changing the date by which a school board in New Castle County must deliver its warrant to New Castle County to October 22, 2026, and clarifying the State shall advance monies to any school district that experiences a shortfall as a result of the changes in this Act.
Like Senate Bill No.
228, this Senate Substitute 1 for Senate Bill No.
228 is designed to promote fairness in property assessments and property taxation in New Castle County.
The Act provides New Castle County the authority to conduct a quality control review of a tax parcel’s new assessed value after a general reassessment when any of the following conditions exist:
1.
A clerical, mathematical, or factual mistake occurred during the new general reassessment.
2.
A non-residential tax parcel whose assessed value from the general reassessment is at least $300,000 but decreased from its previous assessed value.
3.
A non-residential tax parcel’s assessed value from the new general reassessment is at least $300,000 and the percentage change in its newly assessed value from its assessed value prior to the new general reassessment is no greater than 50% of the median increase of non-residential properties in that county from the new general reassessment.
4.
A non-residential tax parcel’s assessed value from the new general reassessment is at least 25% less than the actual sale price from the parcel’s most recent sale within the 5 years preceding the new general reassessment, whenever the actual sale price is determinable by public records.
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01/22/2026 11:03 AM The quality control review grants the Office of Finance the power to make revisions and corrections to a tax parcel while adhering to the standards of §§ 8306(a), 8312, and 8321 of Title 9.
The Act sets deadlines for the Office of Finance to make adjustments to assessed values and to finalize and mail tax statements.
This Act also amends Title 14 to provide a deadline for school boards in New Castle County to deliver their warrants and directs the State to advance funding if a school district experiences a shortfall of funding as a result of the changes in this Act.
This Act expires on March 31, 2027, unless otherwise provided by a subsequent act of the General Assembly.
Author:
Senator Cruce SD :
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AI-generated reading aid from the bill's amendatory text — verify against the official bill.
The bill clarifies the authority of New Castle County to correct property assessments and adds a statement regarding the fair market value assessment standard.
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WHEREAS, under current law, all property subject to assessment must be assessed at its fair market value as of the county’s most recent reassessment base year, and the County bears responsibility for ensuring assessed values reflect that standard; and
This insertion establishes a formal acknowledgment of the fair market value standard for property assessments.
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(i) This section is not a limitation on the power of New Castle County to perform quality control and make revisions and corrections relating to the assessed value of any tax parcel or parcels in its jurisdiction. In addition to the categories set forth in subsection (a) of this section, New Castle County may identify additional categories of tax parcels for quality control review where it appears that an error or mistake in valuation may have occurred.
This change ensures that New Castle County has the authority to perform additional quality control and correction of property assessments.
Action History
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Enact w/o Sign by Governor
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Passed By Senate. Votes: 15 YES 6 NOT VOTING
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Passed By House. Votes: 35 YES 3 NO 3 NOT VOTING
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Amendment HA 2 to SS 1 - Passed In House by Voice Vote
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Amendment HA 1 to SS 1 - Stricken in House
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Amendment HA 2 to SS 1 - Introduced and Placed With Bill
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Reported Out of Committee (Administration) in House with 3 On Its Merits
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Amendment HA 1 to SS 1 - Introduced and Placed With Bill
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Assigned to Administration Committee in House
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Passed By Senate. Votes: 15 YES 5 NOT VOTING 1 ABSENT
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was introduced and adopted in lieu of SB 228
Sponsors
- Sarah McBride · Primary
- Brian Pettyjohn · Primary
- Eric Morrison · Primary
- Trey Paradee · Primary
- Kerri Evelyn Harris · Primary
- Bryant L. Richardson · Primary
- John "Jack" Walsh · Primary
- Bryan Townsend · Primary
- Spiros Mantzavinos · Primary
- Josue O Ortega · Primary
- Russell Huxtable · Primary
- Claire Snyder-Hall · Primary
- Cyndie Romer · Primary
- Daniel Cruce · Primary
Sponsorship breakdown
Export CSV (upgrade) →14 sponsors · 0 co-sponsors · 48 not signed on · 3 voted No
Sponsors (14)
- Sarah McBride
- Brian Pettyjohn Republican
- Eric Morrison Democratic
- Trey Paradee Democratic
- Kerri Evelyn Harris Democratic
- Bryant L. Richardson Republican
- John "Jack" Walsh Democratic
- Bryan Townsend Democratic
- Spiros Mantzavinos Democratic
- Josue O Ortega Democratic
- Russell Huxtable Democratic
- Claire Snyder-Hall Democratic
- Cyndie Romer Democratic
- Daniel Cruce Democratic
Co-sponsors (0)
None.
Not signed on (48)
48 members have not signed on to this bill.
Show all 48 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 27 | 0 | 0 | 0 |
| Republican | 8 | 3 | 0 | 3 |
| Total | 35 | 3 | 0 | 3 |
| % of votes cast | 85% | 7% | 0% | 7% |
How each member voted (41)
| Member | Party | Vote |
|---|---|---|
| Alonna Berry | Democratic | Yea |
| Claire Snyder-Hall | Democratic | Yea |
| Cyndie Romer | Democratic | Yea |
| DeShanna U Neal | Democratic | Yea |
| Debra Heffernan | Democratic | Yea |
| Edward S. Osienski | Democratic | Yea |
| Eric Morrison | Democratic | Yea |
| Frank Burns | Democratic | Yea |
| Franklin D. Cooke | Democratic | Yea |
| Josue O Ortega | Democratic | Yea |
| Kamela T Smith | Democratic | Yea |
| Kendra Johnson | Democratic | Yea |
| Kerri Evelyn Harris | Democratic | Yea |
| Kimberly Williams | Democratic | Yea |
| Krista Griffith | Democratic | Yea |
| Larry Lambert | Democratic | Yea |
| Madinah Wilson-Anton | Democratic | Yea |
| Mara Gorman | Democratic | Yea |
| Melanie Ross Levin | Democratic | Yea |
| Melissa Minor-Brown | Democratic | Yea |
| Nnamdi O. Chukwuocha | Democratic | Yea |
| Sean M. Lynn | Democratic | Yea |
| Sherae'a Moore | Democratic | Yea |
| Sophie Phillips | Democratic | Yea |
| Stephanie T. Bolden | Democratic | Yea |
| William Bush | Democratic | Yea |
| William J. Carson | Democratic | Yea |
| Bryan W. Shupe | Republican | Nay |
| Charles S Postles Jr. | Republican | Nay |
| Daniel B. Short | Republican | Not Voting |
| Jeff Hilovsky | Republican | Yea |
| Jeffrey N. Spiegelman | Republican | Not Voting |
| Jesse R. Vanderwende | Republican | Yea |
| Kevin S Hensley | Republican | Yea |
| Lyndon D. Yearick | Republican | Yea |
| Michael F. Smith | Republican | Yea |
| Richard G. Collins | Republican | Not Voting |
| Ronald E. Gray | Republican | Yea |
| Shannon Morris | Republican | Yea |
| Timothy D. Dukes | Republican | Nay |
| Valerie Jones Giltner | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 15 | 0 | 0 | 0 |
| Republican | 0 | 0 | 0 | 6 |
| Total | 15 | 0 | 0 | 6 |
| % of votes cast | 71% | 0% | 0% | 29% |
How each member voted (21)
| Member | Party | Vote |
|---|---|---|
| Bryan Townsend | Democratic | Yea |
| Daniel Cruce | Democratic | Yea |
| Darius J. Brown | Democratic | Yea |
| David P. Sokola | Democratic | Yea |
| John "Jack" Walsh | Democratic | Yea |
| Kyra L. Hoffner | Democratic | Yea |
| Laura V. Sturgeon | Democratic | Yea |
| Marie Pinkney | Democratic | Yea |
| Nicole Poore | Democratic | Yea |
| Ray Seigfried | Democratic | Yea |
| Russell Huxtable | Democratic | Yea |
| S. Elizabeth Lockman | Democratic | Yea |
| Spiros Mantzavinos | Democratic | Yea |
| Stephanie L. Hansen | Democratic | Yea |
| Trey Paradee | Democratic | Yea |
| Brian Pettyjohn | Republican | Not Voting |
| Bryant L. Richardson | Republican | Not Voting |
| Dave G. Lawson | Republican | Not Voting |
| David L. Wilson | Republican | Not Voting |
| Eric Buckson | Republican | Not Voting |
| Gerald W. Hocker | Republican | Not Voting |
Subjects
Frequently asked questions
- What does SB 228 do?
- This Act is a substitute bill for Senate Bill No. 228. It combines Senate Bill No. 228 and Senate Amendment No. 1 to Senate Bill No. 228. This Act differs from Senate Bill No. 228 by intending 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 Act also differs from Senate Bill No. 228 by changing the date by which a school board in New Castle County must deliver its warrant to New Castle County to October 22, 2026, and clarifying the State shall advance monies to any school district that experiences a shortfall as a result of the changes in this Act. Like Senate Bill No. 228, this Senate Substitute 1 for Senate Bill No. 228 is designed to promote fairness in property assessments and property taxation in New Castle County. The Act provides New Castle County the authority to conduct a quality control review of a tax parcel’s new assessed value after a general reassessment when any of the following conditions exist: 1. A clerical, mathematical, or factual mistake occurred during the new general reassessment. 2. A non-residential tax parcel whose assessed value from the general reassessment is at least $300,000 but decreased from its previous assessed value. 3. A non-residential tax parcel’s assessed value from the new general reassessment is at least $300,000 and the percentage change in its newly assessed value from its assessed value prior to the new general reassessment is no greater than 50% of the median increase of non-residential properties in that county from the new general reassessment. 4. A non-residential tax parcel’s assessed value from the new general reassessment is at least 25% less than the actual sale price from the parcel’s most recent sale within the 5 years preceding the new general reassessment, whenever the actual sale price is determinable by public records. The quality control review grants the Office of Finance the power to make revisions and corrections to a tax parcel while adhering to the standards of §§ 8306(a), 8312, and 8321 of Title 9. The Act sets deadlines for the Office of Finance to make adjustments to assessed values and to finalize and mail tax statements. This Act also amends Title 14 to provide a deadline for school boards in New Castle County to deliver their warrants and directs the State to advance funding if a school district experiences a shortfall of funding as a result of the changes in this Act. This Act expires on March 31, 2027, unless otherwise provided by a subsequent act of the General Assembly.
- Who sponsors SB 228?
- SB 228 is sponsored by Sarah McBride, Brian Pettyjohn (Republican), Eric Morrison (Democratic), Trey Paradee (Democratic), Kerri Evelyn Harris (Democratic), Bryant L. Richardson (Republican), John "Jack" Walsh (Democratic), Bryan Townsend (Democratic), Spiros Mantzavinos (Democratic), Josue O Ortega (Democratic), Russell Huxtable (Democratic), Claire Snyder-Hall (Democratic), Cyndie Romer (Democratic), and Daniel Cruce (Democratic).
- What is the current status of SB 228?
- This bill has passed the Senate. Introduced January 22, 2026. It now moves to the second chamber.
- Where can I track SB 228?
- Track SB 228 free on One Click Politics — get push/email alerts when it moves.
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