HB9 Alabama 2021 1st Special Session

Summary

Primary Sponsor

Merika ColemanSenator

Democrat

Session

First Special Session 2021

Title

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

Summary

HB9 would let Jefferson County raise the Midfield City School District tax rate to a max of 1.65 per $100 of value, offset by an equivalent reduction in another district tax, so the overall district tax stays the same if voters approve.

What This Bill Does

It authorizes the Jefferson County Commission to adjust the Special School District Tax rate for the area under the Midfield City Board of Education up to 1.65 per $100 of assessed value, starting with the 2021 tax year. The increase would be offset by reducing the Expiring School District Tax by 1.05 per $100, so there is no net increase in total district tax, and it would align with the expiration of the Expiring Tax. Any change requires approval by a majority of the qualified electors in the Special School Tax District through a special election.

Who It Affects

• Property owners in the Special School Tax District (in Jefferson County within the Midfield City Board of Education) whose district tax rate could be adjusted up to 1.65 per $100, with the total district tax amount remaining the same if voters approve.
• Voters residing in the Special School Tax District, who must vote in a special election to approve the rate adjustment.

Key Provisions

• Current rates: Special School District Tax at $0.60 per $100 (6.0 mills); Expiring School District Tax at $1.05 per $100 (10.5 mills).
• Proposed maximum rate: $1.65 per $100 (16.5 mills), with the adjustment equal to $1.05 per $100 (10.5 mills).
• If approved, the new rate coincides with the expiration of the Expiring Tax to preserve the total district tax rate (no net increase).
• County may adjust the Special School District Tax rate by resolution after a public hearing, under Amendment No. 373.
• Section 6 requires a majority vote of qualified electors in the Special School Tax District for the adjustment.
• Effective date: immediately after passage and approval by the Governor.

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