SB400 Alabama 2014 Session

Updated Feb 25, 2026

Summary

Primary Sponsor: Paul Bussman
Republican
Co-Sponsor: Greg J. Reed
Session: Regular Session 2014
Title: Counties, co. commission, adoption of taxes, effective until rates change, notification of certain taxes, Sec. 40-7-42 am'd.
Summary: SB400 standardizes county property tax rates by keeping them in place from year to year unless the county commission actively changes them under a deadline, and it ratifies taxes collected before the act.
What This Bill Does
It requires the county commission to levy general taxes up to 0.5% of assessed property value and to levy corresponding general and special taxes, with rates certified to the county tax assessor at the first regular February meeting (starting in 2015). These levies are to stay in effect for future years unless the commission changes them in compliance with a general-law change to the tax rate by the last day of February before the change takes effect. The act also ratifies and confirms taxes that were levied before the act’s effective date. The law becomes effective immediately after the governor signs it.

Who It Affects
Counties and county commissions: must set annual tax rates (up to 0.5% of assessed value for general taxes and additional general and special taxes), certify them to the tax assessor, and maintain them year to year unless they act by the required deadline to change them.
Property taxpayers and county tax assessors: their tax bills are based on the current rates, which stay in effect unless changed, and assessors receive certified tax rates; prior taxes levied before the act are ratified.

Key Provisions
Amends Section 40-7-42 to require counties to levy general taxes up to 0.5% of assessed property value and to levy corresponding general and special taxes, certify rates to the county tax assessor, with the first regular February meeting (beginning in 2015) used to set these rates.
Levyed tax rates remain in effect for subsequent years unless the county commission changes them in line with a general-law change to the tax rate by the last day of February before the change takes effect, and prior taxes levied before the act are ratified and confirmed.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Counties