HB232 Alabama 2019 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Jim HillRepresentative
Republican
Session: Regular Session 2019
Title: St. Clair 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: HB232 would let St. Clair County voters authorize a special property tax in each school district to fund public schools, with elections and a maximum rate of $2 per $100 assessed value.
What This Bill Does
It authorizes the St. Clair County governing body to levy a special ad valorem tax in each school district, subject to district elections. The total rate across these taxes cannot exceed $2 per $100 of assessed value, and the levy can last up to 30 years. Each district must have a majority in an election approving the tax, and proceeds must be used only for public school purposes within the district and cannot replace existing funding.

Who It Affects
Property owners in St. Clair County school districts, who may pay the new local tax if voters approve it in their district.
St. Clair County Board of Education, Pell City Board of Education, and local School Attendance and Tax Districts, who would collect and allocate the tax proceeds and manage district boundaries as allowed by the amendment.

Key Provisions
Allows the St. Clair County governing body to levy a special school district ad valorem tax in each district, with voter approval, at a rate not exceeding $2 per $100 of taxable value.
Aggregate rate of all such taxes cannot exceed $2 per $100; the levy duration cannot exceed 30 years from October 1 following the election.
Tax must be approved by a majority of qualified electors in the district via an election; multiple elections may be held to propose, renew, or continue the tax.
Proceeds are for the exclusive benefit of the School Attendance and Tax District in which levied, collected like state taxes, and delivered to the local board of education; cannot supplant existing funds.
Defines school districts and School Attendance and Tax Districts, allows boundary changes or consolidation by the St. Clair County Board of Education without a new election, and excludes Leeds and Trussville city systems; amendment is self-executing.

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