HB146 Alabama 2018 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: David FaulknerRepresentative
Republican
Session: Regular Session 2018
Title: Homewood, ad valorem tax purposes, limitation removed on tax in one year on various classes of property, const. amend.
Summary: A local constitutional amendment for the City of Homewood would remove the annual ad valorem tax limits for various property types, allowing higher taxes in a single year.
What This Bill Does
The bill proposes exempting Homewood from the existing constitutional cap on ad valorem taxes in any one year for certain classes of property. It applies only to the City of Homewood in Jefferson County. It would require a local election to approve the amendment, with ballot language indicating the question to voters and Yes/No options. If approved, the amendment would become part of the Alabama Constitution and allow higher property tax collections in Homewood for a given year.

Who It Affects
Property owners in the City of Homewood (potentially higher tax bills if the cap is removed).
The City of Homewood (could gain the ability to collect more ad valorem tax revenue in a single year).

Key Provisions
Applies only to taxable property in the City of Homewood in Jefferson County and would remove the existing limit on ad valorem taxes in one tax year from the constitutional cap governing various classes of property.
Repeals or supersedes the current limitation described in subsection (i) of Amendment 373 (now subsection (i) of Section 217) for Homewood.
Requires an election under state law to approve the amendment, with specific ballot description and Yes/No options on the measure.
If approved, the amendment becomes part of the Alabama Constitution and removes the tax-limit restriction for Homewood in the specified context.

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