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SB353 Alabama 2018 Session

Updated Feb 26, 2026
Notable

Summary

Session
Regular Session 2018
Title
Medicaid, funding through General Fund, additional 5 mill statewide levy in ad valorem tax distributed for Medicaid purposes, const. amend.
Summary

Alabama would add a new 5-mill property tax to fund Medicaid through the state General Fund if voters approve a constitutional amendment.

What This Bill Does

The bill would add an additional five mills to the state ad valorem tax on property, starting after December 31, 2018. The net revenue from this tax would be deposited into the State General Fund to be used for Medicaid. An election at the next statewide general election would be held to approve the amendment, and the tax would follow exemptions and valuation rules set by general law.

Who It Affects
  • Property owners in Alabama would pay the additional 5 mills on their property (subject to existing exemptions and valuation rules).
  • The Medicaid program and the State General Fund would receive the net proceeds to help fund Medicaid.
Key Provisions
  • Imposes an additional five mill state ad valorem tax on the assessed value of taxable property after December 31, 2018.
  • Net proceeds of the new tax are dedicated to the State General Fund for Medicaid purposes.
  • Tax is subject to exemptions, valuations, and limitations provided by general law.
  • Constitutional amendment requires voter approval at the next statewide general election.
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

Bill Actions

S

Read for the first time and referred to the Senate committee on Finance and Taxation General Fund

Bill Text

Documents

Source: Alabama Legislature