If you close on a New Castle County home this fall, what tax bill gets split at the settlement table? Under Delaware Code Title 9, Chapter 86, county property taxes are due July 1 and cover the fiscal year through June 30. The standard Delaware residential sale form says taxes are split pro rata at final settlement. For the 2026–27 year, though, there is no bill yet. New Castle County expects to mail bills in mid-November 2026, with payment due December 31.
The delay also explains something about the bill itself. Most coverage this year focused on the county's 17 percent rate increase. The larger part of the bill, which is still being settled, is the school portion. And a state law enacted in August moves part of that school burden back onto residential property.
A July bill that shows up in November
The delay comes from Senate Bill 228. That law authorized New Castle County to run a quality-control review of non-residential properties. The County hired Cushman & Wakefield to review a random sample of 50 non-residential parcels and expected the work to finish by early September 2026. The County's July 9 reassessment update explains why that pushed back every residential bill:
"Because this review must be completed before the assessment roll can be finalized, tax bills are now expected to be mailed in mid-November 2026, with payment due December 31, 2026."
The same update says the review moved the payment due date from September 30 to December 31 and moved billing from mid-July to mid-November. It also says this timeline "is similar to last year's." That makes this the second year in a row that bills are expected to go out months after the tax year began.
| Date | What happens |
|---|---|
| July 1, 2026 | Taxes are due under Delaware Code; the 2026–27 fiscal year begins |
| Mid-July 2026 | Usual billing window, now skipped |
| September 30, 2026 | Original payment due date, since moved |
| Early September 2026 | Expected finish of the 50-parcel review |
| October 20–21, 2026 | Appoquinimink and Red Clay boards take up tax rates |
| Mid-November 2026 | Expected bill mailing |
| December 31, 2026 | Payment due |
| January–February 2027 | When school districts expect to receive most of their tax revenue |
The 17 percent headline is the smallest slice
In May, Spotlight Delaware reported that New Castle County Council approved a 17 percent property tax increase in its FY2027 budget. The new rates are 18.46 cents per $100 of assessed value for residential property and 27.9 cents for non-residential property. The county-only increase on a $378,000 median-value home works out to about $102 a year, or $8.50 a month.
That figure doesn't describe the whole bill. The County's own reassessment FAQ says the county portion is typically about 19 percent of a property tax bill. School districts set their own rates independently. The County's online tax calculator works the same way. It estimates only the county tax adjustment and leaves out school taxes. If you run an address through it, you are looking at roughly a fifth of the bill.
Where the other 81 percent gets decided
School boards normally set rates in July. This year they had to wait until the assessment roll was nearly final. In a September 30 letter to families, Appoquinimink Superintendent Matt Burrows wrote that the district's tax rate vote would move to the October 2026 board meeting. He also wrote that New Castle County districts would receive most of their tax funding in January and February 2027 instead of the usual September and October.
The letter lists the four parts of a school tax rate:
- Operating tax, for general operations, approved by referendum
- Debt service tax, for new buildings and major renovations, approved by referendum
- Tuition tax, which funds special education and other programs the law allows, set each year by the board
- Match tax, the local match for specific state programs, set each year by the board
Appoquinimink's preliminary recommendation adds 2.5 cents of tuition tax and cuts the debt service tax by half a cent as older construction bonds are retired. The match tax goes down slightly too. The net request is a 2-cent increase, with the vote set for October 20, 2026. Red Clay's board calendar lists an "FY 27 Tax Rate" presentation and a "Tax Warrant" action item for its October 21 meeting. In July, States Newsroom reported that Appoquinimink, Christina and Colonial officials said tuition-tax increases might be needed because of special-education costs. Burrows estimated a potential increase at just under $100 a year for an average home. Red Clay officials mentioned a possible 1.9 percent school-tax increase.
The state put some limits on how far districts can go. House Bill 461, signed July 23, 2026, lets New Castle County districts reset their 2026–27 rates as appeals and quality reviews change the tax roll. It generally bars operating-revenue growth over the prior year, with exceptions for approved referenda and specified five-year average growth. Districts can recalculate their rates, but the law is built to keep a changing tax roll from turning into extra operating revenue.
The ratio that moves weight back onto houses
After the 2025 reassessment, much of the tax burden shifted to residential property. House Bill 242 let districts charge non-residential property a higher rate than homes, up to a 2-to-1 ratio. In his September 30 letter to Appoquinimink families, Burrows said that law "benefited our district greatly" because Appoquinimink has a large share of residential property. The Delaware Supreme Court upheld HB 242's temporary split-rate system on November 12, 2025.
House Bill 462 became law without the Governor's signature on August 5, 2026. It keeps split rates for New Castle County's non-vocational districts but caps the non-residential rate at 1.85 times the residential rate. The non-residential rate also can't be lower than the residential rate. The New Castle County Vo-Tech district cannot continue split rates after 2025–26. Appoquinimink's letter describes what that cap does:
"This new legislation will reduce the ratio from 2:1 to 1.85:1 for non-residential and residential properties. This will result in a slight tax shift back to the residents of our community."
Even if a district's total revenue stays flat under HB 461, the narrower ratio moves part of that revenue from commercial parcels to homes. If you compare homes in different districts by last year's bill, you are using a ratio that no longer applies.
What this changes at a fall settlement
A sale that closes between July and mid-November 2026 does so before the current-year bill has been issued. The Delaware residential sale form says taxes are apportioned pro rata at final settlement, and its text does not address a year when the bill arrives after closing. If you are buying or selling this fall, ask your settlement attorney about it well before closing day. This post is general information, not legal, tax or financial advice. Please confirm your own situation with your attorney, lender or tax professional.
The County publishes several rules that matter to anyone in a sale this fall:
- Refunds go to whoever paid. The County's reassessment FAQ says refunds go to the entity or individual who paid the tax bill. The County works with mortgage companies to return credits to escrow accounts. An appeal that lowers a value can produce a refund when the combined county and school overpayment is at least $50, with 1 percent annual interest from the date of payment.
- A bill sent to a former owner usually means a record problem. The County's property tax FAQ says a seller who gets a bill for a property they no longer own may be dealing with a transfer problem or a deed that hasn't been recorded yet. State law also says that not receiving a statement doesn't remove the obligation to pay.
- Appeals are still open on many properties. As of the County's July update, it had handled more than 5,300 appeals from the 2025 reassessment and received more than 1,500 new ones for 2026. Before reassessment, the yearly average was 64. Its June 30 dashboard showed 1,399 open 2025 appeals. Appeal status questions go to [email protected] or 302-395-5520.
- Factual errors can be corrected any time. Owners can ask the Assessment Office to fix mistakes in square footage, bedroom count or condition at any point in the year, even if they missed the appeal deadline. For a seller, fixing the record before listing means a buyer's research turns up an accurate number.
Frequently asked questions
When will New Castle County's 2026–27 property tax bills arrive? The County expects to mail them in mid-November 2026, with payment due December 31, 2026, according to its July 9 update. Billing questions go to (302) 395-5340 or [email protected].
Does the 17 percent county increase mean my whole bill rises 17 percent? No. That increase applies to the county rate, which is typically about 19 percent of a bill. School district rates are set separately.
Why would homes pay more of the school tax this year? HB 462 lowers the most a district can charge non-residential property, from twice the residential rate to 1.85 times. Appoquinimink says that shifts part of the burden back to residents.
Where can I look up a specific property's assessment? The County links to Parcel Search for property records and bills. Its tax calculator gives an estimate of the county portion only.
If you plan to sell in New Castle County, a realistic number for this year's taxes affects both your net proceeds and how buyers see your home. The Lacey Real Estate Group can review your property's current assessment record with you and help you plan around the November billing date. Get Your Free Home Valuation and start with numbers that reflect the 2026 tax roll.
