SB227 Alabama 2015 Session

Summary

Primary Sponsor

Bobby D. SingletonSenator

Democrat

Session

Regular Session 2015

Title

Ad valorem tax, add'l. levied, distrib. for education purposes, const. amend.

Summary

SB227 would let Alabama voters approve an additional state property tax of up to 8.5 mills, with the money set aside for K-12 public schools.

What This Bill Does

If approved, it would add up to 8.5 mills to the current 6.5 mills for state property taxes, starting with taxes due October 1, 2017 and for each year after. The extra funds would be deposited into the Public School Fund to benefit K-12 public schools, and there would be no replacement of this tax with income tax relief programs. The Legislature would appropriate the receipts from this tax to K-12 schools. An election is required to approve the amendment, and if voters approve it, the change becomes part of the Alabama Constitution.

Who It Affects

• Property taxpayers in Alabama who could face higher state ad valorem taxes (up to 8.5 additional mills) if the amendment is approved.
• K-12 public schools, which would receive dedicated funding from the new tax through the Public School Fund.

Key Provisions

• Authorizes an additional state ad valorem tax of up to 8.5 mills, in addition to the current 6.5 mills.
• Effective for taxes due October 1, 2017 and thereafter; no replacement of this tax with income tax relief programs.
• Net proceeds are deposited into the Public School Fund for the benefit of K-12 public schools.
• The Legislature must appropriate the receipts from this tax to K-12 public schools, and an election is required to approve the amendment.

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

Subjects

Constitutional Amendments