DE HB355

School boards may approve tax increases of 3% or less of the effective tax rate without requiring a special election from voters.

School boards must hold a special election for any tax increase exceeding 3% of the effective tax rate previously approved.

School boards may continue to levy annual taxes up to the originally authorized amount plus 3% without further voter approval or election.

School capitation tax in New Castle County may be approved by school board or voters (rather than voters alone).

Changes to tax rate limits for school districts crossing county lines no longer require referendum approval, only school board approval.