Library Tax District

Duck Creek Library Tax District

  • All revenue generated from the Library Tax District will go to support the operations of the library. This includes paying the professional staff, maintaining and expanding collections, community programs, utilities, supplies, insurance, and other expenses.
  • In addition to funds from the library tax district, the library will also receive funding from The State of Delaware, New Castle County, room/event rentals, and fundraising.
  • Residents of Kent County, outside the Town of Smyrna, already pay a library tax to the county of $0.033/$100 of assessed value on their property. This will increase to $0.049/$100 of assessed value to help cover the cost of a modern library in our community.
  • Residents of the Town of Smyrna currently make their contribution to The Smyrna Library operations through their town property taxes. Once the library transitions from the Town of Smyrna to the Duck Creek Regional Library, residents within the Town of Smyrna city limits will also pay the library tax of $0.049/$100 of assessed value of their property.
  • Kent County Levy Court is granted the authority to establish library tax districts by the general assembly under Tile 9, Section 8 (1975), and has done so in Milford in 1976.
  • Process to establish a library tax district as defined by Kent County:
    1. Meet with Levy Court Leadership – Present proposal to Levy Court Leadership for review and consideration and request an opportunity to meet with entire Levy Court at a subsequent time. Suggest that a District Boundary be established along with a Draft Annual Operating Budget.
    2. Meet with Community Service Commission of Levy Court - Present proposal to Community Services Committee to include limits of the Proposed Library District, Draft Annual Operating Budget, and Capital Plan.
    3. Draft Library District Ordinance - Request Levy Court to commission preparation of Draft Library District Ordinance for public review and consideration. Draft to be prepared by County Staff and County Attorney.
    4. Public Outreach Campaign - Host Series of Public Workshops within the Proposed Library District to introduce the concept of a Library District to affected citizens and to gauge support.
    5. Report to Levy Court Leadership on Public Outreach Campaign – The Report shall highlight the Public Outreach Campaign and provide Levy Court with a firm understanding of the level of support within the affected Community for the Proposed Library District.
    6. Levy Court to Determine Whether to Proceed – Should Levy Court wish to pursue the establishment of the Proposed Library District, the Proposed Ordinance will be scheduled for Introduction, Public Hearing and Action.
  • Once the tax district is established, the collection of the tax will commence on July 1, preceding enactment of the tax district. The Board of Trustees for the library will conduct oversight of these funds.
  • Should the tax be enacted before the opening of Duck Creek Regional Library, the funds will go to the Town of Smyrna for operations of the current library, with any additional funds over those needed to support the current library being held in reserve by the Town of Smyrna for the future use of the new library. Once the new library is open any reserved funds and all future funds will go to the new library.

Timeline: The above process will tentatively begin in the 2nd quarter of 2021 with planned enactment of the Tax District by the end of 2021, and collection of tax would begin with the Kent County tax billing in 2022.

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