DOVER, Del.- Delaware House Speaker Melissa Minor-Brown and Senate President Pro Tempore David Sokola issued a statement Friday outlining the purpose of an upcoming special legislative session.
The session is scheduled for Tuesday, August 12 at 2 p.m.
Lawmakers say it will focus on addressing immediate concerns related to recent property tax reassessments in New Castle County, which have caused unexpected and significant financial strain for many residents.
In their statement, Minor-Brown and Sokola said the reassessment process — designed to promote a fairer tax system — resulted in a sharp shift of school tax burden from commercial to residential properties, impacting homeowners disproportionately.
They emphasized that while counties and school districts control reassessment and tax implementation, the General Assembly has confirmed it can act to prevent disproportionate tax swings in New Castle County compared to other parts of Delaware.
The Democratic leaders outlined several proposals expected to be considered during the special session, including:
Allowing school districts to set separate tax rates for residential and non-residential properties, a change already requested by several New Castle County districts
Permitting eligible residents to enter into payment plans for school taxes without penalty or interest
Reducing late payment fees in New Castle County from a 5% penalty plus 1% monthly interest to a 1% fee
Providing direct cash refunds to residents who successfully appeal their property values and overpay their taxes
Minor-Brown and Sokola said the Legislature will begin a comprehensive review of the reassessment process to better understand the causes of large tax increases and to work with counties and school districts on future reforms, with potential legislation expected in early 2026.