Senate committee examines school‑tax relief bills and senior exemption timing after fiscal‑note questions
June 24, 2026 | 2026 Legislature DE, Legislative, Delaware
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Senator Walsh presented two related measures to the Senate Executive Committee: House Bill 4 62, which would make the split school‑tax rate permanent and cap the nonresidential multiplier at 1.85 times the residential rate, and House Bill 4 63, which would align school‑district elderly exemption income limits with New Castle County and take effect beginning in fiscal year 2027.
Emily Falcon, chief financial officer of Colonial School District, and David Del Grande, New Castle County CFO, told the committee the bills add complexity and can materially affect tax‑rate setting. Falcon said the fiscal‑note timing raised questions because the bill text specifies applicability beginning in fiscal year 2027 yet includes an application deadline date that can create confusion about whether the revenue impact is for FY27 or FY28. "Based on the dates in the bill, I do believe ... the fiscal impact ... would be in FY28," she said; the Controller General's Office later clarified that the fiscal note is based on liabilities that could apply in FY27 because county exemption records create potential rebates or liabilities.
Controller General Russell Ames explained the fiscal‑note approach: even if an application period is passed, applying the county's already‑filed exemption data to schools could create a fiscal liability in FY27, which is why the fiscal note starts in that year. The committee also heard that the Colonial School District's preliminary fiscal impact was estimated in the fiscal note as a $1,302,991 revenue reduction for the district under the proposed exemption change.
Committee members discussed whether the bills should be synchronized with other reassessment and rate‑setting legislation and noted that changes to exemptions and the tax base allow school districts to reset rates under companion measures passed earlier in the session. Senator Townsend and others urged careful packaging so targeted relief does not unintentionally shift burdens to other taxpayers.
No final votes were recorded on either bill during the hearing. The Controller General's Office and school officials said they would provide additional data and written testimony to clarify fiscal calculations.
Emily Falcon, chief financial officer of Colonial School District, and David Del Grande, New Castle County CFO, told the committee the bills add complexity and can materially affect tax‑rate setting. Falcon said the fiscal‑note timing raised questions because the bill text specifies applicability beginning in fiscal year 2027 yet includes an application deadline date that can create confusion about whether the revenue impact is for FY27 or FY28. "Based on the dates in the bill, I do believe ... the fiscal impact ... would be in FY28," she said; the Controller General's Office later clarified that the fiscal note is based on liabilities that could apply in FY27 because county exemption records create potential rebates or liabilities.
Controller General Russell Ames explained the fiscal‑note approach: even if an application period is passed, applying the county's already‑filed exemption data to schools could create a fiscal liability in FY27, which is why the fiscal note starts in that year. The committee also heard that the Colonial School District's preliminary fiscal impact was estimated in the fiscal note as a $1,302,991 revenue reduction for the district under the proposed exemption change.
Committee members discussed whether the bills should be synchronized with other reassessment and rate‑setting legislation and noted that changes to exemptions and the tax base allow school districts to reset rates under companion measures passed earlier in the session. Senator Townsend and others urged careful packaging so targeted relief does not unintentionally shift burdens to other taxpayers.
No final votes were recorded on either bill during the hearing. The Controller General's Office and school officials said they would provide additional data and written testimony to clarify fiscal calculations.
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