Across the United States, property taxes have long been a contentious issue—sparking debates about fairness, transparency, and the impact on homeowners and local governments. In 2025, both Texas and Delaware have found themselves at the center of heated discussions and legislative action, each state grappling with the challenge of reforming property tax systems that many residents view as outdated or unfair. The stakes couldn’t be higher: for millions of homeowners, the outcomes of these legislative efforts will shape their financial futures for years to come.
In Texas, a state renowned for its high property taxes, the 2025 legislative session saw a flurry of bills aimed squarely at providing meaningful relief to property owners. According to EIN Presswire, several measures introduced this year could significantly change the tax landscape in 2026—if voters approve them in the upcoming November election. Among the most closely watched is Senate Bill 4 (SB 4), which would increase the homestead exemption for school district taxes from $100,000 to $140,000 of a home’s assessed market value. If passed, this would lower the taxable value of many homes, though the exact savings would depend on local tax rates and a property’s value.
But SB 4 is just the tip of the iceberg. House Bill 9 (HB 9), also on the November ballot, proposes raising the business personal property exemption from $2,500 to $125,000. This exemption, which applies to tangible personal property that produces income, is already being provisionally applied in 2025 through adjusted tax rate calculations and preliminary tax bills. If voters approve HB 9, it will officially take effect on January 1, 2026, offering substantial relief for business owners across the state.
Disasters—whether hurricanes, floods, or other calamities—have a way of upending lives and finances in Texas. Senate Bill 1502 (SB 1502) addresses this by prohibiting school districts from raising property taxes in the years following a disaster unless voters approve the increase through a Tax Ratification Election. As the bill’s supporters note, this would give homeowners a measure of predictability and control at a time when their resources are already stretched thin. If approved, SB 1502 would take effect in 2026, providing a safeguard against sudden tax hikes in the wake of future disasters.
For Texas seniors and disabled homeowners, Senate Bill 23 (SB 23) could be a game-changer. The bill proposes boosting the additional homestead exemption for those aged 65 or older, or who are disabled, from $10,000 to $60,000. When combined with other exemptions, eligible homeowners could see up to $200,000 in total exemption value—potentially saving more than $950 annually per household. The intention is clear: to help those on fixed incomes remain in their homes and shield them from the brunt of rising taxes.
Governor Abbott, meanwhile, has taken aim at what he sees as unchecked local government spending—the root, he argues, of ballooning property taxes. In July, he proposed capping local spending increases to the combined rate of inflation and population growth. While legislation for this proposal is still pending as of late August, Abbott’s plan is designed to slow the growth of taxes and prevent local governments from offsetting state relief with their own tax hikes. If enacted, it could fundamentally alter the relationship between state and local tax policy in Texas.
All of these measures share a common thread: they are designed to provide substantial relief to property owners, who have long ranked among the most heavily taxed in the nation. As O’Connor, one of the country’s largest property tax consulting firms, points out, “With legislative developments that can positively bring tax relief being passed for 2026, property owners can have hope for the future.” The firm, which represents over 185,000 clients and handled nearly 300,000 protests in 2024, emphasizes that these changes could bring large savings and greater predictability to taxpayers—if the constitutional amendments are approved this November.
While Texans look ahead to potentially sweeping reforms, residents of Delaware are wrestling with the fallout from the state’s first property reassessment in decades. As reported by WHYY News, the process has been anything but smooth—especially in New Castle County, where homeowners have been shocked by tax increases reaching into the thousands of dollars. The reassessment, conducted by Tyler Technologies, used sales comparison and physical inspections for residential properties, while relying on income information for commercial, utilities, and industrial facilities. The result? Residential values soared, commercial values declined, and the tax burden shifted heavily onto homeowners.
The public outcry was swift and intense. Lawmakers responded by passing a resolution during a special session in August, calling for a statewide review of the reassessment process to ensure fairness, transparency, and equity. Public hearings are now scheduled from late September through November 2025, with bipartisan special committees tasked with digging into the methodologies used and identifying what went wrong. Senate Majority Leader Bryan Townsend, D-Newark, made the stakes clear: “We’re going to be digging into exactly what happened and in certain instances what appears to have gone wrong.”
One immediate change: lawmakers allowed school districts to issue split tax rates for residential and commercial properties. All public school districts in New Castle County have since adopted this approach, which aims to address the imbalance created by the reassessment. Still, many homeowners remain frustrated, feeling that their concerns are not being taken seriously enough. When the New Castle County Council narrowly voted against a resolution to formally audit the reassessment process, tempers flared during a two-hour public meeting. Some council members dismissed the calls for an audit as political theater, while supporters argued that formalizing the review would demonstrate real accountability.
County Executive Marcus Henry attempted to reassure residents, stating, “This process is complex, but my commitment is simple: to be transparent, responsive and focused on real solutions for the people of New Castle County.” Meanwhile, Tyler Technologies has defended its methodology, insisting it followed industry best practices and pledging to cooperate with lawmakers as needed.
The political drama in Delaware is not without its own tensions. Republican lawmakers have criticized the hearings as lacking transparency and specificity, with House Minority Leader Tim Dukes, R-Laurel, lamenting, “There hasn’t been efficient communication that is substantial enough that we feel like we’re part of the process.” Some Democrats have echoed concerns about the process’s vagueness, with Rep. Madinah Wilson-Anton, D-Newark, noting, “Where I do feel this resolution is coming up short is on specifics about who, when, where, how the public will be involved and able to weigh in, and what actual deliverable is going to come out of that.”
As both Texas and Delaware move forward, the outcomes of these legislative efforts and public inquiries will be closely watched—not just by homeowners and businesses, but by policymakers across the country. Whether through sweeping exemptions and caps in Texas or intensive scrutiny and hearings in Delaware, the quest for property tax fairness remains a moving target, shaped as much by politics and public opinion as by fiscal realities.
For now, property owners in both states are left waiting—some with hope, others with frustration—for the reforms and relief that may finally be on the horizon.
