HB389 Alabama 2020 Session

Summary

Primary Sponsor

Wes KitchensSenator

Republican

Session

Regular Session 2020

Title

Gunterville, ad valorem tax, authorized to levy add'l for public schools, referendum

Summary

The bill lets Guntersville raise its city special school property tax by up to 9 mills with voter approval, to fund capital projects or debt for public schools.

What This Bill Does

Allows the City of Guntersville to increase the rate of its city special school ad valorem tax by up to nine mills (0.90 per $100) of assessed value. The increase would be used exclusively for capital outlay or debt service for public schools and would require a majority vote by qualified electors in a special election. If approved, the higher tax rate would take effect beginning October 1 after the levy and election approval.

Who It Affects

• Property taxpayers in Guntersville who would pay the higher city ad valorem tax if the measure passes.
• The City of Guntersville and Guntersville Public Schools, which would implement the levy and use the funds for capital outlay or debt service after voter approval.

Key Provisions

• Allows the city to increase the city special school ad valorem tax by up to 9 mills (0.90 per $100) of assessed value for capital outlay or debt service for public schools.
• Requires approval by a majority of qualified electors in a special election before the increase can take effect.
• If approved, the higher tax rate becomes effective starting October 1 following the levy and election approval.
• Applies only to the City of Guntersville in Marshall County and uses amendments to the Alabama Constitution as the legal basis.
• Funds from the increase must be used exclusively for capital outlay or debt service for public schools.
• The act becomes effective on the first day of the third month after it is enacted and approved by the Governor.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Ad Valorem Tax