HB10 Alabama 2021 1st Special Session

Summary

Primary Sponsor

Danny GarrettRepresentative

Republican

Session

First Special Session 2021

Title

Trussville, city board of education, tax district in Jefferson County, ad valorem tax rate increase, referendum

Summary

HB10 would let Jefferson County raise the district school tax for the Trussville City Board of Education to a maximum of 1.39 per $100 in value, but offset it with an equivalent reduction so there is no net increase, and only if voters approve.

What This Bill Does

It authorizes the Jefferson County Commission, under Amendment No. 373, to adjust the special district ad valorem tax rate within the Trussville BOE district to a maximum of 1.39 per $100 (13.9 mills) for tax years beginning after October 1, 2021. The adjustment would be equal to reducing the Expiring School District Tax by 0.88 per $100 (8.8 mills), so the total district tax rate would not go up. If approved, the rate change would coincide with the expiration of the Expiring Tax and would renew, preserve, and continue the total rate currently levied for district purposes. The adjustment requires approval by a majority of the district’s qualified electors in a special election.

Who It Affects

• Property owners in Jefferson County who live within the Special School Tax District under the Trussville City Board of Education; their district tax rate would be adjusted with no net increase if approved.
• Qualified electors residing in the Special School Tax District; they would vote in a special election to approve the rate adjustment.
• Trussville City Board of Education and Jefferson County Commission; they administer and manage the district tax and funding changes.

Key Provisions

• Sets a maximum district tax rate of $1.39 per $100 of assessed value (13.9 mills) for tax years beginning after Oct. 1, 2021, with the adjustment equal to reducing the Expiring School District Tax by $0.88 per $100 (8.8 mills).
• If approved, the adjustment would coincide with the expiration of the Expiring School District Tax and would renew, preserve, and continue the total district ad valorem tax without increasing the overall rate.
• Section 6 requires approval by a majority of qualified electors in the Special School Tax District at a special election to authorize the adjustment.
• Current rates are: Special School District Tax at $0.51 per $100 (5.1 mills) and Expiring School District Tax at $0.88 per $100 (8.8 mills); the bill seeks to adjust to the new maximum while offsetting to avoid a net increase.
• The county commission may implement the maximum rate adjustment after a public hearing and resolution, following Amendment No. 373 procedures.

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

Subjects

Jefferson County