HB306 Alabama 2015 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Dan Williams
Republican
Session: Regular Session 2015
Title: Athens, ad valorem tax, additional levied
Summary: The bill lets Athens raise its dedicated property tax (special ad valorem tax) up to 1.20 per $100 of value, but only if voters approve in a special election.
What This Bill Does
It authorizes the City of Athens to increase the maximum rate of the special-purpose ad valorem tax from 0.50 to 1.20 per $100 of assessed value. The higher levy can be used for designated purposes and requires a majority vote by qualified electors in a special election. The act becomes law immediately after the governor signs it.

Who It Affects
Property owners and taxpayers inside the City of Athens, who would be subject to a higher tax rate if the levy is increased and approved.
Residents who are eligible to vote in Athens, who would vote in the required special election to approve or reject the increase.
Athens city government, which would be authorized to levy the higher tax rate for specified, special purposes if approved.

Key Provisions
Allows Athens to increase the special ad valorem tax rate to a maximum of 1.20 per $100 of assessed value (12 mils).
Current authorized rate is 0.50 per $100 (5 mils); the increase requires approval by a majority of electors in a special election.
The higher levy, if approved, applies to any tax year and is used for special purpose taxes as allowed under Amendment 8.
The act becomes effective immediately upon the governor's signature.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Limestone County