SB221 Alabama 2016 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

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

Proposes a Jefferson County local constitutional amendment to let the county levy a voter-approved special ad valorem tax in each school district to fund public schools.

What This Bill Does

If approved, the county could levy up to 0.75 per $100 of property value in each district, but only after district elections. The tax proceeds would go to the local board of education for public school purposes in the district, including debt payments if designated. Elections determine approval, with multiple elections allowed and an overall cap of 0.75 across districts; the tax could last up to 30 years and would be collected by the county tax collector and distributed to the district.

Who It Affects

• Residents and property taxpayers in Jefferson County school districts; they could face a new district-level tax up to 0.75 per $100 of property value, only if voters in their district approve it, and the tax could run for up to 30 years.
• Local boards of education, the Jefferson County governing body, and the County Tax Collector; they would manage, receive, and spend the tax revenues for public school purposes and may adjust district boundaries or consolidate districts under specified rules.

Key Provisions

• Allows the Jefferson County governing body to levy a special school district ad valorem tax in each school district, with a rate not exceeding 0.75 per $100 of taxable property, contingent on voter approval in each district.
• Proceeds must be used for the exclusive benefit of the levying district's public schools and may be used for any lawful school purpose or to pay debt for the local board of education.
• Taxes require a majority vote in the district, elections are conducted like other school district taxes, and the aggregate rate across districts cannot exceed 0.75; multiple elections are allowed; duration not to exceed 30 years.
• Defines County School Tax Districts to include cities and districts within Jefferson County; the County Board of Education can adjust boundaries or consolidate districts without new elections, maintaining the same total rate and duration and not impairing existing contracts.
• Proceeds are collected by the Jefferson County Tax Collector and paid to the local board of education; taxes approved before March 1, 2015 are ratified and authorized, with certain judicial challenges preserved.
• The amendment is self-executing; no additional enabling legislation is 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