tax ditch modernization workgroup
Delaware has 234 individual tax ditch organizations. These organizations manage over 2,000 miles of channels and provide drainage benefits to 46,292 properties in Delaware and almost one-half of the State-maintained roads. The Uniform Drainage Law also known as the Tax Ditch Law was passed to create a system of watershed-based organizations to maintain drainage ditches throughout the state in perpetuity. Delaware has changed a lot in the last 68 years and most tax ditch systems (90%) are at least 35 years old. The historic intention of Tax Ditch Organizations and their designs versus current expectations and conditions has resulted in confusion. In order to begin to fully identify and address issues relating to these concerns and provide feedback for the Joint Legislative Oversight and Sunset Committee (JLOSC) Sunset report, the DNREC Tax Ditch Program proposes the use of work groups related to the following topics.
Operational Issues
Tax ditch operations span multiple agencies, but confusion with regards to responsibilities, legal authorities, and differences in how operations are performed between counties remains an issue at the forefront. This workgroup topic will focus on:
• Assigned agency responsibility and limitations; explore if those functions are being performed and avenues for improvement
• Tax ditch performance standards; review design specifications from formation, review if drainage needs are being met, explore design improvements
Session 1: TAX DITCH LAW 101
Wednesday, June 9, 2021
1:30 pm- 4 pm
Attachment: 2021 Tax Ditch Working Group_Session 1_Presentation
Session 2: TAX DITCH Function 101
Wednesday, June 23, 2021
1 pm- 4 pm
Changing Land Use
Delaware is experiencing a high rate of development from simple pole barn additions to properties of 2,000+ home development projects. These changes are creating pressures on the tax ditch systems to potentially increase water carrying capacity, process reductions in tax ditch right-of-ways, and review land development plans for impacts. As tax ditches do not have a formal regulatory operation, confusion remains as to who has the authority to enforce right-of-way obstructions or damages
to the ditch and whose responsibility it should be to notify of potential tax ditch impacts. This workgroup
topic will focus on:
• Solutions to tax ditch right-of-way obstruction or tax ditch damage issues
• Avenues to improve external agency processes for effective implementation of Tax Ditch Law
• Possibility of the issuance of DNREC Tax Ditch Program Permits
Session 3: TAX DITCH right of way issues
Wednesday, July 14, 2021
1 pm- 4 pm
Session 4: TAX DITCH & External Agency Approvals
Wednesday, July 28, 2021
1 pm- 4 pm
Insufficient Funds for Tax ditch maintenance
Tax ditch organizations across the State of Delaware do not have adequate funds to perform necessary maintenance activities. The lack of funds available to address routine needs is only compounded when issues arise that require significant funding and effort to address. Bank erosion and control of invasive species are two examples of high cost and/or high effort issues tax ditch organizations are facing. The urbanization of tax ditch watersheds and climate change are some of the drivers that cause these issues. This workgroup topic will focus on:
• Reviews of current tax ditch assessments and revenues to determine if monies collected are sufficient for tax ditch maintenance
• Reviews of warrants and processes for changing rates; can warrant rates be changed enough to cover costs
• Identification of process for tax ditches to collect back taxes
• Outline of existing process for combining ditches
• Reviews of 3921 Fund expenditures and policies for use across counties
Session 5: Financing Tax Ditches
Wednesday, Aug 4, 2021
1 pm – 4 pm
Session 6: 3921 Funds
Wednesday, Aug 25, 2021
1 pm – 4 pm
tax ditch officer retention and turnover
Tax Ditch organizations are managed largely by three volunteer officers; two managers, one is designated chairman, and a secretary-treasurer, with a few larger organizations having additional manager positions. Some tax ditches also pay their officers a small stipend. However, these volunteers struggle to meet the more sophisticated needs of the current era. The lack of annual inspections, maintenance planning, and record keeping regarding the condition of the tax ditch channels, banks, and associated rights-of-ways as a whole system may have resulted in maintenance decisions made and prioritized ineffectively. This workgroup topic will focus on:
• Input for a Tax Ditch Officer recruitment and retention strategy
• Feedback on meeting notice requirements
• Alternative solutions to ditch management because of no officers; DNREC taking over all tax ditches is not an option
Session 7: Limited Resources
Wednesday, Sept 8, 2021
1 pm – 4 pm
wrap up
Session 8: Report Workgroup Findings
Wednesday, Sept 29, 2021
1 pm – 4 pm