HB522 Alabama 2021 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Merika ColemanSenator
Democrat
Session: Regular Session 2021
Title: Midfield, city board of education, tax district in Jefferson County, ad valorem tax rate increase, referendum
Summary: HB522 would let Jefferson County set a new maximum Midfield City School District tax rate and offset it with the expiration of another tax, so the total district tax does not rise, pending voter approval.
What This Bill Does
If enacted, the bill allows the maximum Special School District Tax rate to be 1.65 per $100 of value (16.5 mills) for tax years beginning after October 1, 2021. The increase would be offset by an equivalent reduction (1.05 per $100, 10.5 mills) and the Expiring School District Tax would end, so the overall district tax rate stays at 1.65. The change requires a majority vote by qualified electors in the Special School Tax District at a special election and becomes law after the Governor signs it.

Who It Affects
Property owners and taxpayers in the Special School Tax District (area within the Midfield City jurisdiction) who would see the Midfield district tax rate adjusted, with a higher local tax rate offset by ending the Expiring Tax, keeping total taxes the same.
Qualified electors residing in the Special School Tax District who would vote in a special election to approve or reject the rate adjustment.

Key Provisions
Sets the maximum rate for the Special School District Tax at $1.65 per $100 (16.5 mills) of assessed value for tax years beginning on or after October 1, 2021.
The adjustment is equal to $1.05 per $100 (10.5 mills) and coincides with the expiration of the Expiring School District Tax, with the intent of no net increase in the total district tax rate.
If approved, the Expiring School District Tax would expire and the total district ad valorem tax rate would be renewed, preserved, and continued at the new maximum rate.
The Jefferson County Commission may adjust the rate to the maximum after a public hearing and in accordance with Amendment No. 373.
Approval requires a majority vote of the qualified electors in the Special School Tax District at a special election.
Effective date: immediately after 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