HB235 Alabama 2019 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Kyle South
Republican
Session: Regular Session 2019
Title: Fayette Co., ad valorem tax, add'l 3 mills, paid to Fayette Co. Firefighters Association, distrib to the paid and volunteer fire depts, const. amend.
Summary: HB 235 would amend the Alabama Constitution to authorize Fayette County's 3-mill fire protection tax, with proceeds paid to the Fayette County Firefighters Association and distributed equally to the county's paid and volunteer fire departments.
What This Bill Does
Creates a new three-mill fire protection ad valorem tax on real property in Fayette County, starting with the tax year payable October 1, 2021. Tax is based on real and personal property values as assessed by the Fayette County Revenue Commissioner and is collected like other ad valorem taxes. All revenue from the tax goes to the Fayette County Firefighters Association and is distributed equally among the county's paid and volunteer fire departments. Requires an election to approve the constitutional amendment.

Who It Affects
Property owners in Fayette County, who would pay the new three-mill tax based on property values.
Fayette County Firefighters Association and the county's fire departments (both paid and volunteer), which would receive and distribute the tax proceeds.

Key Provisions
Authorizes a three-mill fire protection tax on real property in Fayette County, to be levied beginning with the next tax year payable October 1, 2021.
Tax base includes real and personal property as assessed by the Fayette County Revenue Commissioner and collected as other ad valorem taxes in the county.
All tax revenue collected is paid to the Fayette County Firefighters Association and distributed equally among paid and volunteer fire departments in the county.
Imposes the requirement of a local constitutional amendment election to approve the levy.

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