Brandywine School District
16 Great Schools. 1 Strong Community.
Reassessment
August 18, 2025
In response to the passing of House Bill 242, at the August Board of Education Meeting, the Brandywine School District Board of Education approved revised tax rates to return the residential tax burden to the level it was pre-reassessment.
The revised tax rates are $0.5609 for residential properties and $1.0382 for non-residential properties; the original rate was $0.6661 for all. Residential classifications consist of parcels classified by New Castle County as Residential or Farm. Non-Residential classification consists of parcels classified as Apartment, Commercial, Industrial, and Utilities.
In addition to splitting the tax rate into residential and non-residential portions, resetting the tax rate allowed BSD to remove the small tax increase that was included in the original tax rate. This increase was needed to fill the $1,246,386 funding gap created by the federal government's withholding of funding. After the original rate was set, the government released the withheld funds. Since the funds were released, BSD no longer has a funding gap to fill and has removed this extra tax from our new rates.
July 15, 2025
We understand that many residents are seeing a noticeable increase in their school tax bills and are asking: Why did this happen?
On July 9, 2025, the Brandywine School District Board of Education approved the tax warrant for the 2025–2026 school year. Three key factors impacted this year’s tax bill:
1. Countywide Property Reassessment
This year’s New Castle County reassessment significantly changed property values. While BSD adjusted the base tax rate to remain revenue-neutral (collecting the same $97.2 million as last year), the reassessment caused a major shift in who pays what:
This year’s New Castle County reassessment significantly changed property values. While BSD adjusted the base tax rate to remain revenue-neutral (collecting the same $97.2 million as last year), the reassessment caused a major shift in who pays what:
- Residential property values increased by 433%
- Non-residential properties increased by 187%
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This shifted approximately $11 million in school taxes from non-residential to residential parcels, which led to increases for many residential properties, even though overall revenue did not increase.
2. Voter-Approved Referendum (Year 2 of 2)
In 2024, BSD voters approved an operating referendum to be phased in over two years. This is year 2 of the referendum. At the time of the referendum voting, year 2 was projected to add $6.94 million in revenue.
To stay aligned with the amount voters approved, we adjusted the referendum tax rate downwards to receive $6.94 million in revenue, no more, no less.
3. Unexpected Loss of Federal Funds
On June 30, BSD was notified that $1.25 million in expected federal funding would not be released as planned. To avoid cuts to critical student services, the Board approved a 1.7% tax adjustment.
On June 30, BSD was notified that $1.25 million in expected federal funding would not be released as planned. To avoid cuts to critical student services, the Board approved a 1.7% tax adjustment.
We remain committed to transparency, fiscal responsibility, and doing what is right for our students. Thank you for your understanding and continued support.