General Assembly Continues to Wrestle with Reassessment-related Issues, as Deadline for 2027 Appeals (Saturday, 3/14/2026) Looms

Dover, DE — The Delaware Senate has approved legislation aimed at increasing oversight of commercial property assessments, marking another step in lawmakers’ efforts to address concerns stemming from the state’s recent property reassessment process.

The measure, Senate Bill 230 (S), would grant subpoena power to all three counties, allowing local finance officials to obtain testimony and financial records used to determine the fair market value of non-residential properties. The bill passed the Senate by a 16–1 vote and now awaits the governor’s signature.

Supporters say the legislation is intended to help counties verify property valuations and correct potential inaccuracies that may have contributed to sharp tax increases for some property owners following the statewide reassessment.

Spiros Mantzavinos (SD7)

” Our constituents are hurting as a result of higher property tax bills, and this legislation is a key component in making things right when it comes to under- and over-assessed property values,” said Sen. Spiros Mantzavinos, the bill’s Senate sponsor. He said the authority would allow counties to investigate and address errors in the assessment process more efficiently.

Under the bill, counties would not be required to adopt income-based valuation methods, but businesses could be required to provide financial information if such methods are used. Proponents argue this would give local governments an additional tool to ensure commercial properties are assessed fairly and consistently.

Before its final passage, the House amended the legislation to limit subpoena authority exclusively to non-residential properties, require counties to submit annual reports on the bill’s use, and include a two-year sunset provision. Rep. Frank Burns, the bill’s prime House sponsor, said the changes were designed to balance oversight with accountability.

“To ensure fair taxation, the county needs to be able to verify the information used in assessing a property,” Burns said. “This bill gives counties the tools they need to do that work responsibly and efficiently.”

While the bill received strong support from the Democratic majority, Republicans raised concerns about the legislative process. Minority lawmakers said the measure, like earlier reassessment-related bills, was drafted and advanced with limited bipartisan input. Alternative approaches proposed by Republican legislators were not taken up, and several GOP senators did not vote or were absent during final passage.

Senate Bill 230 is the second of two measures introduced earlier this year in response to the reassessment. The first, Senate Bill 228 (S), granted New Castle County’s Office of Finance authority to conduct quality control reviews of non-residential parcels and correct valuation errors it identifies. That bill became law on February 11 without the governor’s signature.

Sen. Dan Cruce, the sponsor of SB 228, said the legislation was necessary to address disparities that emerged during the reassessment, particularly for small businesses and some homeowners.

“By providing the county with a mechanism to evaluate under-assessed commercial properties, we prioritize equity in the reassessment process and ensure everyone is paying their fair share,” Cruce said.

New Castle County Executive Marcus Henry said the reassessment—the county’s first in more than four decades—highlighted areas where oversight could be improved. He said the county is preparing to implement the review authority provided under SB 228 while using the additional tools outlined in SB 230 to verify commercial property data.

“The reassessment brought to light areas where we can improve oversight and accuracy,” Henry said. “These legislative tools will help ensure assessments reflect true market value and strengthen public confidence in the process.”

If signed into law, SB 230 would take effect for a two-year period, during which counties would report annually to lawmakers on how the new authority is used.

Important Note:  

March 14, 2026. Both residential and commercial property owners can file free appeals to the Board of Assessment Review (BOAR) by this date.

Brent Burdge

Brent is a 35-year resident of Delaware, having retired after a 38 year career in Operations & Supply Chain with Dupont and Axalta.  He is active politically and focuses primarily on Delaware legislative activities.

delawarelive.com/

The return of The Ladybug Music Festival signals a new era for the festival while honoring the spirit that made it a favorite

The Ladybug Music Festival is preparing for its return in Wilmington, bringing renewed energy to one of Delaware’s most beloved cultural traditions. Known as the largest free, women-led music festival in the United States, The Ladybug Music Festival has long been a celebration of creativity, community, and the power of women’s voices in music.

As the festival enters its next chapter, organizers are approaching the revival with a thoughtful focus on collaboration, programming, and long-term impact. For Jill Slader-Young, Festival Director of The Ladybug Music Festival, the return of the event represents something larger than a single day of performances.

“Festivals like Ladybug are about more than music. They create a space where people gather, where voices are heard, and where community forms around creativity. What’s exciting about this moment is that we’re not just bringing the festival back. We’re thoughtfully rebuilding it in a way that invites more collaboration, more conversation, and more opportunity for women’s voices to be seen and heard.”

Behind the scenes, that rebuilding includes a careful and intentional artist selection process. Submissions arrive from across the country, and organizers spend significant time reviewing music and considering how each performer contributes to the overall experience of the festival.

“One of the parts people don’t often see is how much listening actually goes into building the lineup,” Slader-Young said. “We receive submissions from all over and spend significant time with the music: discussing it, absorbing it, and considering how each artist contributes to the festival’s overall feel. It’s not just about talent, it’s about voice, authenticity, and how the artists collectively shape the experience of the day.”

While music remains the heart of The Ladybug Music Festival, the return also brings opportunities to expand programming beyond the stage. Organizers are exploring ways to connect the event with broader conversations about women’s health, leadership, creativity, and community engagement as part of Women’s Week activities.

“As we bring Ladybug back, we’re also thinking about how it can grow,” Slader-Young said. “Women’s Week gives us the opportunity to expand the conversation beyond the stage. Music is still the heart of the festival, but we’re also creating space for dialogue around health, leadership, creativity, and the many ways women contribute to community life.”

During the rebuilding phase, festival leaders have also seen enthusiasm from across the region. Musicians, educators, healthcare professionals, artists, and business leaders have all expressed interest in participating in the festival’s renewed vision.

“One of the things that has been really encouraging during this rebuilding phase is how many people want to be part of it,” Slader-Young said. “We’re seeing collaborations emerge between musicians, educators, healthcare professionals, artists, and local businesses. Those intersections are where community really starts to take shape.”

Another important step in the festival’s future is its new nonprofit home. The Ladybug Music Festival is now operating under the umbrella of IDEA, Igniting Delaware’s Edutainment Association, a Wilmington-based nonprofit focused on creative programming and community engagement.

“Bringing Ladybug under the nonprofit umbrella of IDEA gives us a structure that allows the festival to grow thoughtfully,” Slader-Young said. “It helps us think about Ladybug not just as a single event, but as a platform that supports women’s creativity, leadership, and connection throughout the year.”

For many in Delaware, The Ladybug Music Festival represents more than just a music festival. It has become a symbol of community celebration and a showcase for women in music.

“For a lot of people in Delaware, Ladybug holds a special place,” Slader-Young said. “It’s joyful, it’s community-centered, and it highlights women in music in a way that people really respond to. Being part of bringing it back is both exciting and meaningful.”

As plans continue to unfold, the return of The Ladybug Music Festival signals a new era for the festival while honoring the spirit that made it a favorite for thousands of attendees each year. With music, conversation, and collaboration at its core, the festival is poised to once again bring Wilmington together in celebration of creativity and community.

Staff Writer

Delaware LIVE collaborates with a network of professional journalists to cover a diverse range of stories across various fields.  Staff Writers include experienced journalists and young professionals.  If you have questions, please feel free to contact editor@delawarelive.com or our publisher, George D. Rotsch, at George@Delawarelive.com

Photo: Brookdale Assisted Living Center in Hockessin Delaware.

Hearing in Dover explores disclosure rules, financial stability requirements, and possible legislation affecting senior care facilities statewide.

DOVER, Del. — Delaware lawmakers on Wednesday examined emergency accountability and ownership transparency at assisted living facilities during a legislative hearing prompted in part by the evacuation of the Harmony at Kent facility, raising questions about who is responsible for resident safety when emergencies occur and whether the state should require clearer disclosure of corporate ownership.

The hearing, organized by the Delaware House Health & Human Development Committee and chaired by Rep. Kerri Evelyn Harris, brought together regulators, industry representatives, advocates and family members to discuss how assisted living centers are owned, operated and regulated across the state.

Complex ownership structures raise transparency concerns

Another major focus of the hearing was the corporate ownership structures behind assisted living facilities.

Participants said many facilities are owned through multiple layers of limited liability companies that separate the real estate owner, management company, and operating entity. Lawmakers and advocates said those arrangements can make it difficult for families — and sometimes regulators — to determine who ultimately controls a facility and who is accountable when problems arise.

Some lawmakers suggested requiring assisted living facilities to disclose parent companies, management firms, and property owners so that regulators and the public can better understand who is responsible for care and operations.

Emergency accountability at the center of the discussion

Much of the conversation was driven by concerns surrounding the evacuation earlier this year at Harmony at Kent Assisted Living. Lawmakers said the incident highlighted questions about how responsibility is assigned when a facility faces unsafe conditions or must relocate residents quickly.

Several legislators questioned how quickly operators must communicate with families and state officials when safety conditions deteriorate and whether emergency operations plans should clearly identify the responsible ownership entity.

Previous reporting by Delaware LIVE documented that the leadership team at Harmony at Kent had a plan, acted quickly during the evacuation, coordinated with community officials and that no residents were injured during the incident. Lawmakers noted, however, that the situation raised broader policy questions about ownership accountability and communication responsibilities during emergencies.

Read more about Harmony at Kent:  Community rallies after emergency evacuation of Harmony at Kent senior living center | Delaware LIVE News

Financial stability of operators discussed

Lawmakers also discussed whether Delaware should require assisted living operators to demonstrate financial stability before opening or transferring ownership of a facility.

Some legislators raised concerns that under-capitalized ownership groups could contribute to sudden closures or unsafe conditions if facilities are unable to maintain adequate staffing, maintenance or emergency preparedness.

Potential policy changes discussed included minimum financial reserve requirements for operators and requiring state review of ownership transfers, similar to rules already in place for nursing homes.

Possible legislation and next steps

No legislation was introduced or voted on during the hearing. However, lawmakers indicated the discussion could lead to policy proposals later this year.

Ideas discussed included mandatory ownership disclosure filings, penalties for failing to report ownership changes and the creation of a publicly searchable database identifying the companies behind assisted living facilities operating in Delaware.

Lawmakers also suggested the possibility of additional hearings or the formation of a working group involving regulators, operators and advocates to develop recommendations for improving oversight of assisted living facilities in the state.

Supporters of stronger oversight said clearer transparency and accountability rules would help families better understand who is responsible for the care of residents, while industry representatives cautioned that any reforms should balance oversight with the operational realities of senior care providers.