HB286 Alabama 2016 Session

Summary

Primary Sponsor

Danny GarrettRepresentative

Republican

Session

Regular Session 2016

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

HB286 would propose a local constitutional amendment in Jefferson County to let the county levy a new special public school district tax in each school district, subject to voter approval, with proceeds used solely for district public school purposes.

What This Bill Does

If approved, the measure would authorize the Jefferson County governing body to levy and collect a special school district ad valorem tax in each school district, but only after an election in that district. The tax could run up to 75 cents per $100 of assessed property value and would be collected by the county Tax Collector and paid to the local board of education for public school purposes in the district. Proceeds would be used exclusively for the district's public school needs, including funding lawful activities or paying district debt, and the levy could last up to 30 years with renewals by vote. The amendment also creates the concept of County School Tax Districts, allows boundary changes or consolidations while keeping the aggregate rate within the limit, and states that pre-existing taxes approved before March 1, 2015 are authorized and ratified; the amendment is self-executing and requires no extra legislation.

Who It Affects

• Property owners in Jefferson County school districts, who could see an additional ad valorem tax of up to 75 cents per $100 of taxable property if their district votes to approve it.
• Voters in each Jefferson County school district, who must vote in favor of the levy for the tax to be collected.

Key Provisions

• Allows the Jefferson County governing body to levy and collect a special school district ad valorem tax in each school district, subject to an election in the district, with a rate not exceeding 75 cents per $100 of taxable property.
• Proceeds must be used exclusively for the public school district in which the tax is levied and can be used for any lawful public school purpose or to pay district indebtedness.
• Taxes are in addition to existing taxes and are not limited by other ad valorem tax restrictions; multiple district taxes can be imposed if the total rate remains at or below 0.75.
• Votes are required in each district, with elections conducted as provided by law for school district taxes; a majority must vote in favor for the tax to be levied; elections may be held multiple times to start, continue, or renew the levy.
• Defines County School Tax Districts (including cities, districts with municipalities, and districts created by the County Board of Education) and allows boundary changes or consolidations while keeping the same aggregate rate and duration; protects obligation contracts.
• Taxes are collected by the Jefferson County Tax Collector and distributed to the appropriate local board of education.
• Pre-existing ad valorem taxes approved before March 1, 2015 are authorized, ratified, and confirmed, though this does not apply to taxes under active legal challenge; the amendment is self-executing with no enabling legislation required.

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