14 Del. C. § 1904: Tax rate for different classes of property.

(a) A school board of a district located entirely in New Castle County may use different tax rates for residential and nonresidential properties in the district in accordance with this section. A school board may initiate different tax rates or adjust the ratio between the different rates under the following circumstances:

(1) As part of an election under § 1903 of this title.

(2) When a school board calculates a new tax rate under § 1916(b) of this title. The combined projected revenue for a residential and nonresidential tax rate established or adjusted under this paragraph may not exceed the limit established under § 1916(b) of this title.

(b) If a school board uses different tax rates under this section, the tax rates must be uniform for all real property in the same classification, as required under § 1 of Article VIII of the Delaware Constitution.

(c) A nonresidential tax rate established under this section must be at least equal to a district’s residential tax rate and may be no more than 1.85 times the district’s residential tax rate.

(d) For purposes of classification and taxation under this chapter, a school board must follow the residential and nonresidential classifications established by New Castle County.

(e) In an election based on a specified rate of taxation conducted under § 1903 of this title, a district that uses a residential and nonresidential tax rate, or proposes to use a residential and nonresidential tax rate after a successful election, must state on the ballot the proposed new tax rate for each class of real property. If the election under § 1903 of this title is held on the basis of a specified amount to be raised, the district must state the proportion of the amount that is proposed to be raised from each class of real property.

(f) As used in this section, “tax rate” means the aggregate tax levied upon a real property by a school district, including operating funds, match tax, tuition tax, and capital debt service.

(g) A vocational-technical school district may not use different tax rates for residential and nonresidential properties under this section.