HB515 Alabama 2021 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Danny GarrettRepresentative
Republican
Session: Regular Session 2021
Title: Trussville, city board of education, tax district in Jefferson County, ad valorem tax rate increase, referendum
Summary: HB515 lets Jefferson County raise the Trussville area’s district school tax rate to 1.39 per $100, but only if voters approve, and the increase is offset by ending the expiring tax so there’s no net change in total district taxes.
What This Bill Does
Allows the Jefferson County Commission to adjust the Special School District Tax in the Trussville area to a maximum of 1.39 per $100 of value (13.9 mills). The increase would be 0.88 per $100 (8.8 mills) and, if approved by voters, would coincide with the expiration of the Expiring School District Tax so the total district tax rate stays the same. A majority of qualified electors in the Special School Tax District must approve the adjustment in a special election. Currently, the Special School District Tax is 0.51 per $100 (5.1 mills) and the Expiring Tax is 0.88 per $100 (8.8 mills).

Who It Affects
Property owners in the Special School Tax District (the area within Trussville’s city limits) would see a change in how the district tax is charged, with the potential shift to a 1.39 per $100 rate, offset by expiration of the other tax.
Qualified voters residing in the Special School Tax District would vote in a special election to approve or reject the rate adjustment.

Key Provisions
Sets a maximum Special School District Tax rate of $1.39 per $100 of assessed value (13.9 mills) for tax years beginning on or after October 1, 2021.
The increase is designed to be offset by an expiration of the Expiring School District Tax, so the total district ad valorem tax does not net increase.
Requires approval by a majority of the qualified electors in the Special School Tax District in a special election called for this purpose under Amendment No. 373.
Current rates: 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).
Effective date is immediately after its passage and governor’s approval.

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