SB169 Alabama 2015 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

Regular Session 2015

Title

Jefferson Co., ad valorem tax, special school district add'l tax, procedures for levy, use for public school purposes in district where levied, const. amend.

Summary

A local constitutional amendment that would let Jefferson County levy a special, district-level property tax for public schools (up to 75 cents per $100 of value), with voter approval in each district, to fund district-specific public school needs.

What This Bill Does

It would authorize Jefferson County to impose a special school district ad valorem tax in each district, up to 0.75 per $100, only after a district election approving it. The money would go to the local board of education for public school purposes in the district and would be collected by the county tax collector. The tax would be exempt from existing state tax caps, could be levied in multiple districts as long as the total rate stays at or below 0.75, and could run for up to 30 years. Elections are required to approve, renew, or continue the tax, and district boundaries or consolidations can be adjusted by the County Board of Education without new elections, as long as total rate and duration are preserved and contracts are protected.

Who It Affects

• Property owners and residents in Jefferson County school districts: may pay an additional district-level tax up to 0.75 per $100 of assessed value, but only if their district voters approve the levy.
• Local boards of education in Jefferson County: will receive the tax proceeds and use them for public school purposes in their district (including funding debt), with the Jefferson County Tax Collector handling collection and transfer.

Key Provisions

• Authorizes the county to levy and collect a special school district ad valorem tax in each district, up to 75 cents per $100 of taxable property, subject to district elections.
• Tax proceeds are for exclusive public school use in the district and may be used for general needs or to pledge for debt obligations of the local board of education.
• The tax is not subject to constitutional or statutory ad valorem tax limits (Section 217) and may be levied across multiple districts as long as the total rate does not exceed 0.75; duration may not exceed 30 years.
• Elections must be held in each district to approve, continue, or renew the tax, with majority approval required; elections follow the same process as existing school district taxes.
• School districts include cities with boards of education and other Jefferson County districts; the County Board of Education may adjust boundaries or consolidate districts without new elections, preserving total rate and contracts.
• Pre-2015 Jefferson County public/educational ad valorem taxes that were approved remain authorized and ratified, with certain conditions and exclusions if validity is challenged.

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

Subjects

Jefferson County