SB328 Alabama 2020 Session

Summary

Primary Sponsor

David Burkette

Democrat

Session

Regular Session 2020

Title

Montgomery Co., ad valorem tax for Montg. School Tax District, levy at rate $1.85 on each $100 (18.5 mills) by co. commission, referendum of Montg. Co., not to include Pike Road

Summary

SB328 would let Montgomery County raise the Montgomery School Tax District's special property tax up to 18.5 mills, with voter approval required.

What This Bill Does

It authorizes the Montgomery County Commission to increase the district's special ad valorem tax to a maximum of $1.85 per $100 of assessed value (18.5 mills), up from the current $0.30 per $100 (3 mills). Any increase must be approved by a majority of qualified electors in a district-wide special election, and the higher levy would replace other district taxes under certain constitutional provisions. The Montgomery School Tax District boundaries exclude the City of Pike Road.

Who It Affects

• Property owners within the Montgomery School Tax District (excluding Pike Road) would potentially pay higher property taxes if the levy is approved.
• Qualified residents of the Montgomery School Tax District would vote in a special election to approve the higher tax rate.

Key Provisions

• Allows the Montgomery County Commission to increase the special ad valorem tax in the Montgomery School Tax District to a maximum of $1.85 per $100 of assessed value (18.5 mills), replacing the current rate of $0.30 per $100 (3 mills).
• Requires a majority vote of the district's qualified electors in a special election to approve the increase; the higher levy would be in lieu of other district taxes and the district excludes Pike Road.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Montgomery County