Delaware Justices Uphold County’s Split Property Tax Rate System

School districts in New Castle County, Del., didn’t violate the state constitution by implementing a temporary tax system with different rates for residential and non-residential properties, the state high court ruled Wednesday.

The Delaware Constitution requires all taxes on the same class of subjects to be uniform, and doesn’t restrict the taxing authority’s ability to establish classes, as New Castle County did here, the unanimous Delaware Supreme Court ruled. The non-residential property owners that brought the case missed the mark when they argued that the higher rate should be imposed on residential properties, which benefit from public schools, Chief Justice ...