DE HCR78

Directs the Public Education Funding Commission to evaluate and make recommendations for equitable collection and distribution of property tax revenue for public schools by January 1, 2026

Requires the Commission to examine state-mandated minimum and maximum local tax rates based on district wealth, county-wide school tax collection processes, and mechanisms for additional state funding to less wealthy districts

Addresses significant funding disparities where local revenue per student ranges from $2,223 to $14,036 across Delaware school districts, according to a 2025 Department of Education report

Notes that property taxes fund approximately one-third of school district budgets, and outdated property assessments force districts to hold frequent referendums to raise revenue

Mandates a joint meeting of House and Senate Education committees in January 2026 to discuss the Commission's recommendations from this resolution and its earlier October 2025 report