Delaware property reassessment: How did we get here?
Delaware only got here after a court ruled its previous reassessment and property tax model violated its own constitution. Now, messy or not, results of the reassessment shift tax burden across newly determined fair market values.
A judge has rejected another motion to stall school tax bills in New Castle County tied to the recent property values reassessment.
The ruling issued Nov. 4 rejects the request by a coalition of local landlords and lodging businesses to further delay the issuance of new tax bills while they appeal a court ruling from the final week of October.
That ruling upheld school districts’ plans to charge different tax rates to residential versus non-residential properties for this taxing year. That coalition of business interests had sued the state, county and school districts, arguing so-called split rates are unconstitutional and that it would harm their businesses and by extension, their rent-paying tenants.
Last week, after expedited litigation ahead of the pending due date for taxes, Vice Chancellor Lori Will rejected the business coalitions’ legal claims. That set the county back on track to issue new, split-rate tax bills on behalf of school districts.
The ruling: Why a judge upheld lawmakers’ property tax reassessment relief law for homeowners
After the ruling, the coalition asked Will to again delay those bills while they appeal her ruling to the Delaware Supreme Court. Will’s latest ruling rejects that requested stay and leaves the county on track to issue new bills in the coming weeks.
Will weighed four legal factors in assessing the plaintiffs’ request: the likelihood that their appeal would be successful, the potential of irreparable injury to the plaintiffs if they stay isn’t granted, whether other parties would be harmed absent a stay and whether the public interest would be harmed if they stay is granted.
The plaintiffs argued the new, split rates that shift greater tax burden on businesses would cause irreparable harm to their businesses, triggering accelerated loan repayments, diverting money from their operations and leading to the loss of business opportunities and potential foreclosures.
Will rejected this. She noted the Supreme Court is set to hear the appeal of the decision on a similarly expedited manner next week and that would be before the earliest possible issuance of new tax bills on Nov. 18.
She added that the potential harm cited is speculative.
Behind the upset: Why is Delaware’s angst over reassessment, tax changes so centered on New Castle County?
She did agree that the legal matters at hand are novel and present substantial legal questions, which she found favors a stay.
But regarding the harm to public interest and others if the stay was granted, Will noted a stay would just cause further confusion among taxpayers, and delayed bills are depriving the county and school districts of $549 million in revenue that translates into $8 million in investment income over a 60-day period.
“The public interest lies in resolving this uncertainty, not extending it,” Will wrote.
This tax season is the first since a court-ordered reassessment of the property values that are married with local school, county and municipality taxing rates to calculate individuals’ bills.
In New Castle County, the reassessment of these property values − the first that’s been done for decades − shifted a greater portion of the overall tax burden onto residential properties, leading to higher-than-expected bills for those taxpayers.
Following outcry, state lawmakers convened a special session in August and passed a law to allow school districts to charge different, higher tax rates to non-residential properties to shift the overall tax burden back closer to the share of residential versus non-residential before the assessment. This would give homeowners a break on the tax bills that went out earlier this summer.
The issuance of those split-rate bills was delayed by the lodging-businesses’ lawsuit.
The rejection of the stay means that the county will move forward issuing split-rate tax bills, which Will’s order states will come no earlier than Nov. 18, and the Delaware Supreme Court will hear oral arguments on the plaintiffs’ appeal of her initial ruling on Nov. 10.
Recent: Senate lawmakers set to reconvene for special session on Nov. 6 after property tax ruling
Meanwhile, the Delaware General Assembly has called a special session for Nov. 6 in which they will consider extending the deadline for payment of taxes given this year’s chaotic tax season.”
Contact Xerxes Wilson at (302) 324-2787 or xwilson@delawareonline.com.
Delaware Valley picked up five bonus point wins to take a 40-29 home dual win over High Point in Frenchtown.
Luke Cyphert started the dual at 215 with a pin over High Point’s Kaleb DeFalco. Julian Bednar (120), and Tristian Fawthrop (132) also won via pin.
Oliver Paul gave the Terriers (3-0) five points off a 21-6 tech over John McCarthy at 175, Michael Hasson took a 23-7 tech over Tyler Brarman at 144 and state qualifier Sebastian Dobak earned a 7-1 decision over Gerard Empirio at 150. Vincent Rainey outlasted Thomas Jaust at 113 for a 7-4 sudden victory win.
Trey Falkenstein picked up a forfeit at 138 to make it a four match sweep for Del Val between 132 and 150.
Luke Tompkins recorded a pin for the Wildcats (1-1) at 157 while Jack Kitchart picked up a pin at 190. Region 1 third place finisher Gavin Mericle took a 2-1 decision win over Luken Alberdi at 285, Logan Takach recorded a 7-3 decision over Tanner Donaruma at 126 and Jayden Ruplall earned five points at 165 with a 17-1 tech over Rylan Bush.
Primo Maschio won the $110,000 DSBF series championship for sophomore male pacers Thursday at Bally’s Dover
Photos by Quenton Egan Photography
DOVER — Following decisive wins in both preliminary legs, Primo Maschio dug deep to head off Lew Not Lou for a 1:52.3 triumph in the $110,000 Delaware Standardbred Breeders’ Fund (DSBF) series championship for 3-year-old male pacers on Thursday, Dec. 18, at Bally’s Dover.
Primo Maschio and driver Trae Porter landed second-over on the first turn behind Shore Not Beach (driven by Pat Berry), who worked to clear early leader Lew Not Lou (Jason Thompson) for the lead at the end of a :27 first quarter. Left uncovered off the first turn, Primo Maschio drove on to assume control of the terms with a circuit to go, and the Badlands Hanover-Primadonna gelding rolled to the half in :55.
Up the backstretch and through the far turn, Primo Maschio faced sustained pressure from Lew Not Lou, who re-emerged from third to force a :28.2 third quarter and pose an even bigger threat off the home turn.
“I was a little worried,” said Porter of Lew Not Lou taking aim at Primo Maschio off the corner. “He got to my saddle pad, but as soon as we got to the top of the stretch, my colt dug in deeper. He’s such a nice horse.”
Primo Maschio kept Lew Not Lou a neck at bay while Shore Not Beach stayed on from the pocket to finish third, just a length shy of the top pair.
Walter Callahan trains Primo Maschio, now a 19-time winner with $414,618 in earnings from 27 career starts, for Forrest Bartlett. As the overwhelming 1-10 favorite, Primo Maschio paid $2.20 to win.
Tommy Denvir scored a game-high 30 points for Delaware Valley in its 61-51 win over Bernards in Alexandria.
Delaware Valley (2-0) led 40-27 at halftime against Bernards.
Lochlyn Marsh scored 12 points for Delaware Valley. Peter Dubljevic had eight points.
Ryan Frame and Richie Jobs each scored 16 points for Bernards (0-3). Ricky Giebel tallied 10 points, five rebounds, four assists and five steals. Casey Hoeckele recorded 12 rebounds with four points and three blocks.
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