DELAWARE - A package of bipartisan property tax reform bills signed into law this week by Gov. Matt Meyer (D) has ignited a sharp partisan debate, with Republican lawmakers accusing House and Senate Democrats of rushing the measures through without proper review or public input.
Governor Matt Meyer (D) on Tuesday night signed a package of reforms aimed at easing the impact of Delaware’s statewide property reassessment on homeowners, while some Republicans cautioned the changes could shift financial burdens to small businesses and other property owners.
Republicans, however, blasted the process. State House Minority Leader Tim Dukes (District 40) said Democrats held closed-door meetings with county officials and school superintendents, excluding Republican legislators and other stakeholders. GOP leaders argued that bypassing committee hearings and advancing bills “under a suspension of rules” denied the public a chance to weigh in.
Several GOP lawmakers voiced frustration over the pace and scope of the legislation. Rep. Lyndon Yearick (District 34) said the process “lacked respect for Delawareans,” while Rep. Jeff Spiegelman (District 11) argued the approach “silences the public” and minority opinion. Rep. Shannon Morris (District 30) cautioned against measures that could affect Kent and Sussex counties, which she said had already completed reassessments without similar issues.
According to Gov. Meyer, the bills, passed during a special session, create flexible payment plans, authorize refunds for overpayments, and allow counties and municipalities to set different tax rates for residential and non-residential properties.
“Delaware for generations has prided itself in quality schools and affordable communities,” Meyer said. “We still, together, have a lot of work to do, but today's special session was a step in the right direction.”
Highlights of the legislation include:
House Bill 240: Authorizes counties to issue refunds for property taxes overpaid by more than $50 the year after reassessment.
House Bill 241: Allows payment plans for increases of $300 or more, suspends penalties for those on payment plans, and reduces other late penalties in New Castle County from 5% to 1%.
House Bill 242: Permits New Castle County school districts to adjust the balance between residential and non-residential tax rates for the 2025-26 school year without increasing total revenue.
Senate Bill 203 & 204: Codify county and municipal authority to set different property tax rates for residential and non-residential properties.
Senate Concurrent Resolution 122: Orders a review of the reassessment process to recommend improvements.
Hours after passage, Republican Rep. Bryan Shupe (District 36) criticized the process, saying leadership rushed the bills without committee hearings or public input, and failed to consider other proposals that he argued would have provided “real tax relief for Delaware families.”
Shupe warned the changes could lead to higher costs for small businesses, farms, hospitals, and rental housing complexes. He also raised concerns about a potential shift toward “graduated” property taxes based on income, which he said could move Delaware toward a redistribution model.