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October 11, 2025

October 2025: Legislative Committee Meetings & Court Challenge Update

Two legislative meetings examined the reassessment process with presentations from Kent County, Sussex County, IAAO, and Lincoln Institute. Plus updates on the HB 242 court challenge that is pausing new tax bills.

Special CommitteeLegal ChallengeHouse Bill 242
Two legislative meetings have taken place over the past two weeks, examining how other Delaware counties handled their reassessments and reviewing assessment practices from other jurisdictions. Additionally, a court challenge to House Bill 242 continues to delay the release of supplemental tax bills.
📅 September 30th Committee Meeting

The first meeting focused on New Castle County's reassessment process, with testimony from county officials and Tyler Technologies.

1
What was Tyler Technology's methodology for residential and commercial properties?
2
What safeguards were in place to catch unusual valuations?
3
How did information flow between county government and the legislature?
4
What appeals options are available to property owners?
5
What was the timeline of the reassessment process?
📅 October 7th Committee Meeting

The second meeting featured presentations from Kent County, Sussex County, IAAO (International Association of Assessing Officers), and the Lincoln Institute examining reassessment practices from other jurisdictions.

1
How did Kent and Sussex Counties complete their reassessments?
2
What assessment practices does IAAO recommend?
3
What are the options for reassessment frequency schedules?
4
How do other states handle property tax relief and classification systems?
5
What were the key differences between county approaches?
⚖️ HB 242 Court Challenge Update
ONGOING

The legal challenge to House Bill 242's dual tax rate system continues to progress through the Delaware Court of Chancery. An important court order has delayed the release of supplemental tax bills pending the outcome of this case.

Case Details:

Case Number: 2025-1031-LWW
Court: Delaware Court of Chancery
Judge: Vice Chancellor Lori Will
Filed: September 12, 2025
Status: Scheduling Order GRANTED (Sept 24, 2025) - Supplemental Bills Delayed Until October 31

What's at Stake:

  • Dual tax rate system for school districts
  • Constitutional uniformity requirements
  • Timing of supplemental tax bill releases
  • Future property tax calculation methods
📄 Read complete lawsuit details and court filings →

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Topics Covered

Special CommitteeLegal ChallengeHouse Bill 242