Power of district to levy taxes for school purposes.
Del. Code tit. 14, § 1902
in effect(a) Except as provided under Chapter 26 of this title, a district may, in addition to the amounts apportioned to it by the Department of Education or appropriated to it by the General Assembly, levy and collect additional taxes for school purposes upon the assessed value of all taxable real estate in the district, except any of the following:
(1) Real estate exempt from taxation under other law of this State.
(2) Real estate exempt from taxation under a county ordinance adopted before June 26, 1995, exempting property for the purpose of attracting or expanding a for-profit business.
(3) Real estate exempt from taxation under a county ordinance adopted on or before January 1, 1998, granting, clarifying, or expanding any exemption from county taxation. Upon a county-wide reassessment under § 8306(b) of Title 9, a county shall, by subsequent county ordinance, modify these exemption amounts.
(4) Real estate owned by the Delaware Pharmacists Society.
(5) Real estate owned by the Trustees of the Sewell C Biggs Trust.
(6) Real estate owned by the Dover Interfaith Mission for Housing.
(7) Real estate owned by the Inner City Cultural League.
(8) Real estate owned by Todmorden Foundation and used for the purposes of affordable housing.
(9) Real estate owned by the Central Delaware Housing Collaborative.
(b) In any instance except major capital improvement and new funds for educational advancement, as defined in Chapter 17 of this title, where the State shall make appropriations to school districts for any purpose and the applicable statute requires a local district contribution to the appropriation or expenditure, the local school board may levy such tax as is necessary to support the local district contribution without the necessity of a referendum in the local school district, notwithstanding § 1903 of this title.
(c) Pursuant to the provisions of subsection (b) of this section, all local districts shall be authorized to assess a local match for Fiscal Year 2010 reading resource teachers and mathematics resource teachers/specialists and Fiscal Year 2008 extra time.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title14/c019/sc01/index.htmlFetched: 10/4/2026