HB546 Alabama 2021 Session

Summary

Primary Sponsor

Allen TreadawayRepresentative

Republican

Session

Regular Session 2021

Title

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

Summary

HB546 would renew and increase Gardendale's Sub-District G-1 school tax from 5.1 to 13.9 mills, but only if qualified voters in G-1 approve it in a special election.

What This Bill Does

The bill adjusts the existing 5.1-mill Subject School District Tax in Sub-District G-1 by 8.8 mills, bringing the total rate to 13.9 mills to preserve the current funding level after the 2021 tax year. Approval requires a favorable majority vote by qualified electors in Sub-District G-1 in a special election held there. The change is carried out under Section 217(f) of the Alabama Constitution, with the Jefferson County Commission acting as the taxing authority to implement the adjustment.

Who It Affects

• Property owners and residents within Sub-District G-1 (Gardendale area) who would see the ad valorem school tax rate increase from 5.1 to 13.9 mills if approved.
• Voters registered in Sub-District G-1 who participate in the special election to approve or reject the tax rate adjustment.

Key Provisions

• Creates a mechanism to preserve, renew and continue a total ad valorem school tax rate in Sub-District G-1 by adjusting the rate from 5.1 mills to 13.9 mills, effective after the 2021 tax year if approved.
• Requires a favorable majority vote in a special election held in Sub-District G-1, in accordance with Section 217(f) of the Alabama Constitution.
• Defines terms such as 2021 School Tax Year, Favorable Majority Vote, Sub-District G-1, Subject School District Tax, and the Proposal of Taxing Authority, to guide implementation.
• Specifies immediate effectiveness upon governor's approval and includes severability language.

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

Subjects

Taxation