HB502 Alabama 2017 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Mark Tuggle
Republican
Session: Regular Session 2017
Title: Forever Wild Land Trust, ad valorem tax revenue lost on property acquired, reimbursement payments from trust to all entities previously receiving tax revenue, const. amend.
Summary: This constitutional amendment would require the Forever Wild Land Trust to annually reimburse counties for the ad valorem tax revenue lost when land is acquired by the Trust.
What This Bill Does
If approved, the Forever Wild Land Trust must pay each county an amount equal to the ad valorem tax revenue that would have been collected on land acquired by the Trust. The payment is funded from the Trust’s sources (including funds from Amendment 860) and is considered a first priority expense. County tax officials determine and report the would-be taxes each year, and payments are distributed to counties by April 1 and handled like other ad valorem tax proceeds; the change applies to land acquired before or after ratification.

Who It Affects
Forever Wild Land Trust – would be required to reimburse lost ad valorem tax revenue annually.
County tax officials and the counties where property has been acquired – would receive the reimbursement payments and distribute them as other ad valorem tax proceeds.

Key Provisions
Beginning after ratification, the Forever Wild Land Trust must reimburse the amount of ad valorem tax revenue lost due to acquired property.
The reimbursement amount is determined by the county tax official in each county and equals the ad valorem taxes that would have been assessed if the property had not been acquired.
Payments come from monies received by the Forever Wild Land Trust (including funds from Amendment 860).
Reimbursements are a first priority payment each year and must be distributed to the relevant county tax officials by April 1, handled like other ad valorem tax proceeds.
The Legislature may enact general laws to set procedures for assessment, collection, and distribution of these funds.
The amendment applies to property acquired by the Forever Wild Land Trust whether before or after ratification.

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