As explained in more detail in our previous coverage: to offset the residential tax increases triggered by the statewide property reassessment, legislative leadership pushed an emergency bill on August 13, 2025, aimed to provide immediate relief to residential taxpayers, who experienced a tax increase on their recently-issued bill for the 2025 – 2026 fiscal year.
Per House Bill 242, school districts located entirely within New Castle County were eligible to adopt split school tax rates for residential and non-residential properties, which ultimately would shift more of the tax burden on non-residential property owners, mitigating the burden for residential taxpayers.
Each of the districts classified residential homes and farmland as residential properties under the residential rate, and all apartment, commercial, industrial and utility parcels under the non-residential rate.
The districts have now reported their new rates as per the August 26th deadline set by House Bill 242. The non-residential rate must be equal to or greater than the residential rate but cannot be more than two times the residential rate. The school district’s total projected revenue also cannot increase due to this rate split.
All eligible school districts took advantage of this law to split its rates, the exceptions being Smyrna school district and Polytech Vo-Tech school district, which are located in both Kent and New Castle Counties, rendering them ineligible for the split-rate structure under the new legislation.
The chart below details the outcome of each district’s public meetings, the tax rate resets, and how these results will ultimately impact all New Castle County taxpayers.
| New Castle County School District Tax Rates* (FY 2025 – 2026): |
|||||||
| School District | Original District Tax Rate |
Revised Residential Tax Rate | Revised Non-Residential Tax Rate |
Residential Tax Rate Decrease |
Non-Residential Tax Rate Increase |
Non-Residential Tax Rate / Residential Tax Rate (must be under 2.0) | |
| Brandywine | $0.6661 | $0.56090 | $1.03820 | 15.79% | 55.86% | 1.85095 | |
| Red Clay | $0.6719 | $0.59180 | $0.99237 | 11.92% | 47.70% | 1.67687 | |
| Christina | $0.7997 | $0.61500 | $1.21020 | 23.10% | 51.33% | 1.96780 | |
| Colonial | $0.5517 | $0.45230 | $0.74294 | 18.02% | 34.66% | 1.64258 | |
| Appoquinimink | $0.6375 | $0.57692 | $1.15378 | 9.50% | 80.99% | 1.99990 | |
| NCC Vo-Tech | $0.0431 | $0.03760 | $0.06080 | 12.76% | 41.07% | 1.61702 | |
| Smyrna** | $0.6050 | – | – | – | – | – | |
| Polytech** | $0.0284 | – | – | – | – | – | |
| Averages: | 15.18% | 51.93% | 1.79252 | ||||
*Tax rates (per $100 of assessed value).
**Not eligible to implement split tax rate structure under the new legislation because school district includes areas in both New Castle County and Kent County.
New Castle County Municipalities – Current Tax Payment Deadlines FY 2025 – 2026
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- Bellefonte – Remains September 30, 2025
- Delaware City – Remains September 30, 2025
- Town of Elsmere – Remains September 30, 2025
- Town of Middletown – Remains September 30, 2025
- City of Newark – Remains September 30, 2025
- City of New Castle – Remains September 30, 2025
- Newport – Remains September 30, 2025
- Town of Odessa – Remains September 30, 2025
- Town of Townsend – Remains September 30, 2025
- City of Wilmington – September 30, 2025 (previously August 31, 2025)
New Castle County will be issuing supplemental tax bills with the adjusted school tax assessment rates. Our understanding is that the County is aiming to release the supplemental tax bills to taxpayers by September 30, 2025. The supplemental tax bill amounts will also be available to be viewed on the New Castle County Parcel Search website. The due date for both the County and school district tax payments for New Castle County taxpayers *whose rates have increased since earlier in the year* has been extended to November 30, 2025 with no penalty. Taxpayers whose bills have not changed, like those in Smyrna and Polytech Vo-Tech school districts, still must make payments by the September 30th deadline reflected in the list above.
Penalties historically applied to tax payments received after the deadline will not be applied in this fiscal year because of these recent legislative changes. Therefore, after December 1, 2025, only a 1% penalty per month will be assessed for unpaid taxes. Residential taxpayers whose bill has increased by $300.00 or more from their previous billing cycle are eligible to partake in a payment plan (at minimum 3 equal installment payments), during which all penalties will be waived upon compliance to the terms of the payment plan.
If a New Castle County taxpayer already paid their County and school tax bill, the amount they paid will be credited against the new supplemental tax bill. If because of this credit there is an overpayment associated with their account, the County will automatically apply the difference as a credit toward next year’s property tax bill. Alternatively, taxpayers can request a refund if the credit balance is $50.00 or more via written request directly to the County. Details regarding this procedure are forthcoming.
Please note that not all municipalities opted to mirror the County’s extended tax payment deadline, so it is critical that taxpayers located within the municipalities listed above are aware of both deadlines.
If you have any questions, please do not hesitate to reach out. Fred Mitsdarfer’s contact info is below.
(302) 757-7811