HB337 Alabama 2016 Session

Summary

Primary Sponsor

Mike Ball

Republican

Session

Regular Session 2016

Title

Education, Student and Taxpayer Fairness Act, if local boards of education within a county do not agree on distribution of educational taxes, State Superintendent of Education to provide for equitable distribution, Sec. 16-13-31 am'd.

Summary

HB337 would require equitable distribution of countywide educational taxes among local boards when no agreement exists and clarifies how city boards spanning multiple counties are treated.

What This Bill Does

It requires county tax collectors to distribute countywide education taxes to local boards on a pro rata basis based on the Foundation Program costs for each board, considering where students live. If a municipality has a city board that sits in more than one county, that city board is treated as a local board in all those counties and would receive pro rata shares in each county. The State Superintendent of Education would determine the pro rata shares using total calculated costs of the Foundation Program for each local board, and would take into account student residence in those calculations. The distribution plan can be changed only if the local boards reach a mutual agreement and obtain approval from the State Superintendent for an alternate plan with desirable adjustments.

Who It Affects

• Local boards of education within each county (they would receive funding shares based on Foundation Program costs when no mutual agreement is reached).
• City boards of education in municipalities located in more than one county (they are clarified to be local boards in all involved counties and would receive pro rata distributions in each).
• State Superintendent of Education (they would determine pro rata distribution calculations based on Foundation Program costs and student residence).
• County taxpayers and tax collectors (their educational tax revenues would be distributed according to the new fairness rules).

Key Provisions

• If no mutual agreement among county boards on the distribution of countywide educational taxes, those taxes must be equitably distributed to local boards.
• A city board of education in a municipality that sits in more than one county is considered a local board in all those counties.
• The State Superintendent of Education must determine pro rata distribution within a county based on the total calculated costs of the Foundation Program for each local board, taking into account residence of students.
• Total calculated costs for a local board equals the sum of state funds from the Foundation Program and the required local effort.
• If local boards sign a mutual agreement with approval from the State Superintendent, they may use an alternative plan with desirable adjustments.
• For municipalities spanning multiple counties, the city board receives pro rata distribution of all countywide educational tax revenues in each applicable county, determined by the same cost-based method and student residence.

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

Subjects

Education