Mike Smith, a Delaware state representative, said in the HB 245 roll call on LegiScan that he co-sponsored the bill to limit automatic post-reassessment school tax increases and direct relief to homeowners.
“Very disappointing. Tonight, we had a chance to provide REAL tax relief,” said Smith, State Representative, District 22. “This Act removes the up to 10% increase in school property taxes allowed after reassessment. The way Tyler assessed the commercial properties is completely unacceptable. People are clearly hurting or clearly upset.”
According to Delaware Public Media and state legislative records, HB 245 was introduced during a special session convened to address public anger over reassessment-driven tax increases. Delaware’s current law lets school districts automatically raise school property tax revenue by up to 10% after a general reassessment, even if they are not facing a budget shortfall. HB 245, sponsored by Republicans Mike Smith and Kevin Hensley, would have tied any such increase to a projected deficit so new revenue could only be used to balance school budgets. The bill received a first reading and was sent to the House Education Committee, where it stalled and never reached a full floor vote.
Legislative records show that after HB 245 was assigned to the House Education Committee, supporters attempted to bring it forward through a motion to suspend the rules in the full House. That motion, which would have allowed the chamber to consider the bill despite normal scheduling and committee bottlenecks, failed on a vote of 15 yes, 6 no, 18 not voting, and 2 absent. Because a simple majority of 21 yes votes was required, the motion fell short and HB 245 was blocked from further action. Republican backers argue that Democratic reluctance to support even this procedural step effectively killed a taxpayer-protection measure without allowing a full debate on the merits.
Reporting by News from the States and WHYY found that HB 245 emerged from widespread “sticker shock” after Delaware’s first comprehensive reassessment in decades, as some school districts chose to use the full 10% increase authorized under current law. WHYY documented seniors whose reassessed property values jumped by 500–700% over their original purchase prices, raising fears that even capped annual tax hikes could, over time, erode affordability for fixed-income residents. Residents worried that districts might repeatedly apply the 10% authority or look for workarounds to grow revenue. Supporters of HB 245 cited these figures as evidence that stronger statutory guardrails were needed to protect homeowners from compounding school tax pressures.
Smith is a Republican member of the Delaware House of Representatives for District 22. He has been serving since 2018 and represents areas near Newark and Hockessin. The Delaware House is the lower chamber of the General Assembly with 41 members responsible for legislation including school tax statutes such as the post-reassessment 10% revenue increase rule targeted by HB 245.
