by Rep. Mike Smith
For the first time in over 40 years, Delaware underwent a comprehensive statewide property reassessment. This process has understandably caused “sticker shock” and frustration for many. It is essential to clarify that this was not a simple policy choice, but a court-mandated necessity, centered on equitable education funding. The Delaware General Assembly held five meetings at the end of 2025 exploring the recent property reassessment process. The question is, did reassessment achieve this goal?
In January 2018, the lawsuit Delawareans for Educational Opportunity (DEO) v. Carney was filed. The lawsuit argued that outdated property valuations violated the True Value Statute and the Uniformity Clause of the Delaware Constitution, effectively creating an unconstitutional funding system for our children. In May 2020, the Court of Chancery agreed, ruling that all three counties must conduct a statewide reassessment to reflect current market values. Before this lawsuit, reassessments were carried out in the 1970s and 1980s—Sussex County had not reassessed since 1974, New Castle since 1983, and Kent since 1987.
Following the court mandate, the counties initiated a competitive RFP (Request for Proposal) process. In June 2021, all three counties signed contracts with Tyler Technologies to perform the massive undertaking of reviewing hundreds of thousands of parcels. Field inspections began shortly after, with Kent County moving on an accelerated track. Kent County sent tax bills with the new property values in 2024, and New Castle and Sussex County followed in 2025.
For New Castle County, reassessment was met with public outcry and concerns from local jurisdictions. With New Castle County being the only County to elect the top official, County Executive, and the last stages of the reassessment process occurring during the election cycle, this contributed to the confusion the property owners experienced. The most noticeable concern was the decision to mail the tentative property valuations AFTER the November 2024 elections. The next concern was that the County did not have sufficient staff to handle the number of appeals filed by residents. As of October 2025, 3,900 of the 5,200 formal appeals filed were still pending. This left many property owners unclear on their tax obligations when bills were mailed at the end of November. (As of this week, NCC states that slightly over 2,500 appeals remain pending.)
There is a need to remove the potential for politics during the reassessment process and ensure that all key players are in communication throughout the process. This might be resolved by having the State negotiate the RFP and establish a standard contract with a consistent scope of work and timelines for all three Counties.
The Starting Line, Not the Finish: Confronting Delaware’s School Funding Crisis
This statewide reassessment, mandated by the 2020 court ruling that found our outdated 1970s and 80s data unconstitutional, was designed to restore fairness. However, the process has revealed deep-seated inequities in how we fund our schools—inequities that reassessment alone did not solve.
To understand the “sticker shock” many are experiencing, we must look at how Delaware funds education. Roughly 29% of our school revenue comes from a “local share” of property taxes. While state funding covers about 53% of the pie, the local share is where the disparity is most visible. In New Castle County, the local share is responsible for 81% of your county property tax bill.
The state allocates its share of funding through the unit count system. This historical model funds “Division 1” teacher positions based on enrollment units. While it provides a baseline, the system has faced criticism for inadvertently sending more resources to wealthier districts, as experienced teachers migrate to areas where local property wealth can support higher salaries. Approximately 15 years ago, the state began piloting needs-based funding to account for different student populations, but the underlying enrollment factors for the general tax pool have remained frozen since 2012 due to a lack of consensus on reform. Governor Meyer has included funding for an overhaul of public education funding in his FY 2027 proposed budget.
More troubling is the reality that even with updated property values, lower-income districts’ taxes are still increasing, and the gap with wealthier districts continues to expand. During the December reassessment meeting, Monet Smith, President of Delaware Association of School Business Officials, stated, “Reassessment only increased the wealth disparity between districts”. Taylor Hawk, Director of Legislative and Political Strategy for Delaware State Education Association, noted that the existing system “has forced poorer communities to over-tax themselves to provide something close to the same level of service as wealthier districts.”
Reassessment alone has not solved the education equality issue. The State’s portion of education funding needs modernization, bringing it into the 21st Century.
Beyond Reassessment: Addressing Safety and Standards in Delaware Schools
While fixing our broken funding formula is a constitutional necessity, funding is just the tip of the iceberg regarding the challenges facing Delaware’s education system. We have established that property reassessment—mandated by the Delawareans for Educational Opportunity v. Carney lawsuit—was only the “starting line” for fiscal equity. However, the structural inequities revealed by this process, such as the fact that “reassessment only increased the wealth disparity between districts,” directly impact the quality of the classroom experience.
During an education town hall in February 2026, I was joined by Rep. Kim Williams, Delaware Department of Education Secretary Cynthia Marten, Red Clay Superintendent Dr. Dorrell Green, Red Clay School Board President Victor Leonard, and Matt Denn, Co-Chair of the Redding Consortium for Educational Equity. Our goal was to listen to Delaware residents and hear their direct concerns regarding the state of education today.
The attendees brought forward urgent concerns that go beyond tax rates and property values: school safety for both teachers and students, low performance standards, the need for better identification of learning disabilities, and an inadequate curriculum. While the General Assembly has taken steps to address some of these issues through recent legislation–such as HB 69 regarding reading screeners and SB 106 concerning cell phone use in schools–it is clear that more aggressive action is required.
One of the most pressing issues raised was school safety. DOE Secretary Marten summarized the crisis perfectly when she stated that Delaware does not have a “teacher leaving the profession issue” but a “teacher leaving the working conditions issue.” This sentiment echoes the testimony heard during the reassessment meetings, where experts noted that lower property wealth districts fall further behind because they lack the resources to maintain competitive and safe environments.
While work has progressed on student safety through the implementation of School Resource Officers (SROs) and Constables for willing schools, we must also protect our educators. In the coming month, I intend to release legislation addressing a Teacher Bill of Rights and a “We’ve Got Your Back Act.” The “We’ve Got Your Back Act” would make it a class C felony to recklessly or intentionally cause physical injury to an employee, contractor, or subcontractor of a district, charter, or private school while they are performing their duties. We can’t have discipline without accountability. Our students and teachers deserve high-quality learning environments.
As we work to modernize our 21st-century education funding and resolve the lingering confusion from the New Castle County reassessment appeals, we cannot lose sight of the people inside the buildings. I look forward to continuing my collaboration with colleagues to address the intersection of reassessment, equity in education, school funding, and safety. Our children are our future, and they deserve the best that Delaware can provide to ensure their success.
