SB177 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

SB 177 lets Mountain Brook raise its local school tax rate to a maximum of 20.6 mills, but only if voters approve in a special election.

What This Bill Does

The city currently levies 10.6 mills (about $1.06 per $100 of assessed value) for the special tax for public schools. The bill allows increasing the tax rate by up to 10 more mills, to a maximum of 20.6 mills ($2.06 per $100 of value). Any increase requires a public hearing and approval by a majority of Mountain Brook’s qualified electors voting in a special election. If approved, the City Council can set the new rate up to the maximum for any tax year; the act becomes effective after the governor signs it.

Who It Affects

• Property owners and taxpayers in Mountain Brook who may see higher school tax bills if the rate is increased.
• Qualified voters (electors) in Mountain Brook who would vote in the required special election to approve or reject the increase.

Key Provisions

• Current special tax rate is 10.6 mills; maximum allowed under the bill is 20.6 mills (2.06 dollars per $100 of assessed value).
• The City Council may increase the rate to the maximum after a public hearing, under Amendment No. 373.
• The increase requires approval by a majority of qualified electors voting in a special election called for this purpose.
• The act becomes effective immediately upon the governor’s signature.

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