14 Del. C. § 1914: Levy of annual school tax without election.

(a) A school board that has, for 1 year, levied a local tax under this chapter may continue annually, without a further election or referendum, to levy that local tax in an amount that does not exceed any of the following, as calculated under § 1913 of this title:

(1) The tax originally authorized by an election, if the original authorization was on the basis of an amount of tax.

(2) The rate of tax originally authorized by an election, if the original authorization was on the rate of taxation.

(3) The amount or rate of tax under paragraph (a)(1) or (a)(2) of this section as increased under subsection (b) of this section.

(b) A school board that has levied a local tax under § 1902(a) of this title may, without a further election or referendum, annually increase the rate of that tax under this chapter for the next fiscal year by an amount that does not exceed 2% of the tax rate levied for the school district for the immediately prior fiscal year, as follows:

(1) A school board may not increase the tax rate if any of the following apply:

a. The district’s operational reserve balance is more than 10% of the district’s annual revenue.

b. For the same fiscal year as a new tax rate is established after a general reassessment under § 1916(b) of this title.

(2) A school board may implement this subsection (b) beginning the earlier of the following:

a. For fiscal year 2031.

b. After the first time a new tax rate is established by the district following a general reassessment after July 23, 2026.

(c) If the amount or rate of tax is increased under subsection (b) of this section, state funding may not be decreased in any subsequent tax year based on the levy of that increase.