DOVER – During a special session Thursday morning, the House voted to pass legislation to extend the deadline for payment of property tax bills in New Castle County for the 2025-2026 tax year to December 31, 2025.
Sponsored by Sen. Jack Walsh and Rep. Kim Williams, Senate Bill 206 is a necessary follow-up to House Bill 242 – legislation passed in August that allowed school districts to set different tax rates for residential and non-residential properties, a change that resulted in lower bills for many homeowners following widespread reports that non-residential properties were underassessed, while residential properties were overassessed in New Castle County.
HB 242 originally extended the tax payment deadline to November 30 to account for the time needed to reissue bills.
The legislation was challenged in the Court of Chancery, putting a pause on it going into effect.
On October 30, the Court of Chancery upheld the terms of House Bill 242, leaving only one month left for bills to be reissued and paid by residents if the November 30 deadline remained in place. The Supreme Court upheld an appeal to this decision earlier this week, affirming the terms of HB 242.
Due to the delay in reissuing bills caused by the lawsuit, lawmakers introduced SB 206. This legislation closes the loop on this issue by allowing residents to have until the end of the calendar year to pay their bills.
“Over the last several months, we’ve been working closely with stakeholders to provide meaningful relief to our constituents who found themselves facing extraordinarily high tax bills following the recent property reassessment,” said Rep. Kim Williams, House Prime Sponsor of SB 206.
“SB 206 is the final step in our short-term efforts to ensure that this initial reassessment, the first one for our county over 40 years, does not have drastic effects on our neighbors. At the county’s request, this bill extends the property tax payment deadline to the end of the year, giving homeowners more time and flexibility to review their bills. This would provide residents the opportunity to seek further information and assistance regarding revised amounts, refunds and payment plans.”
“After a reassessment process that left many New Castle County residents facing unexpected bills, it’s only right that we give taxpayers more time and clarity to plan and pay. Senate Bill 206 rightfully achieves that by extending the county’s property tax payment deadline,” said Sen. Jack Walsh, Senate Prime Sponsor of SB 206.
“I am thankful the House sent this legislation to the Governor’s desk, as it will give taxpayers much needed relief as they continue to navigate this process. This extension is about fairness and serves as a reminder that the state is listening and acting in taxpayers’ best interest.”
SB 206 now heads to the governor’s desk.
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