HB3 Alabama 2021 1st Special Session

Summary

Primary Sponsor

Allen TreadawayRepresentative

Republican

Session

First Special Session 2021

Title

Gardendale school tax district of Jefferson County Board of Education, renewal of ad valorem tax, referendum

Summary

HB3 would renew Gardendale’s Sub-District G-1 school tax by increasing the rate from 5.1 to 13.9 mills, preserving 8.8 mills of funding after the current expiration via a special election.

What This Bill Does

If voters in Sub-District G-1 approve it, the existing 5.1-mill Subject School District Tax would be increased by 8.8 mills to a total of 13.9 mills. This is intended to preserve, renew, and continue the overall ad valorem school funding in Sub-District G-1 after the current 8.8-mill portion would expire. The change would be approved through a favorable majority vote in a special election and carried out under the procedures in Section 217(f) of the Alabama Constitution.

Who It Affects

• Residents and property owners in Sub-District G-1 (Gardendale area) who would pay the higher ad valorem school tax if the measure passes.
• Jefferson County School Tax District and Jefferson County officials who would implement and oversee the tax rate change and the required special election.

Key Provisions

• Section 1 defines that 8.8 mills of the existing 5.1-mill school tax in Sub-District G-1 would be preserved, renewed, and continued by raising the total rate to 13.9 mills if approved by voters at a special election.
• The enhanced rate would be achieved by increasing the Subject School District Tax from 5.1 mills by 8.8 mills to a uniform adjusted rate of 13.9 mills in Sub-District G-1.
• Approval requires a favorable majority vote by qualified electors of Sub-District G-1 voting in a special election held there under laws governing special elections.
• The measure uses the Proposal of Taxing Authority process under Section 217(f) of the Alabama Constitution and specifies the total rate to be preserved for future school tax years.
• The act is severable and becomes effective immediately upon passage and governor’s approval.

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

Subjects

Taxation