SB170 Alabama 2019 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

Regular Session 2019

Title

Mountain Brook, ad valorem tax for schools, city council authorized to levy, referendum

Summary

Mountain Brook could raise its special ad valorem tax for public schools to a maximum of 20.6 mills, but only after a citywide referendum.

What This Bill Does

The bill lets Mountain Brook's City Council increase the special tax for public school purposes to a maximum of $2.06 per $100 of assessed value (20.6 mills). The current rate is $1.06 per $100 (10.6 mills). Any increase requires a public hearing and a majority vote by qualified electors in a special election. If approved and signed into law, the higher rate would apply for future tax years.

Who It Affects

• Property owners in Mountain Brook would pay higher ad valorem taxes for public schools if the rate is increased.
• Mountain Brook City Council would have authority to set the rate up to the new maximum after completing the required proceedings.
• Residents who are qualified electors in Mountain Brook would vote in the special election to approve or reject the increase.
• Funds collected under the special tax would be used for public school purposes as allowed by Amendment No. 56.

Key Provisions

• Maximum special tax rate for public school purposes is 2.06 dollars per $100 of assessed value (20.6 mills).
• Current rate is 1.06 dollars per $100 (10.6 mills); the proposal seeks to increase by 10 mills to the maximum.
• City Council may increase the rate after a public hearing, up to the maximum, for any tax year.
• Increase requires approval by a majority of qualified electors voting in a special election.
• The act becomes effective immediately after governor approval (or becoming law).

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

Subjects

Jefferson County