HB81 Alabama 2022 Session

Updated Feb 22, 2026

Summary

Primary Sponsor: Danny GarrettRepresentative
Republican
Session: Regular Session 2022
Title: Trussville, city board of education, tax district in Jefferson County, ad valorem tax rate increase, referendum
Summary: HB81 would let Jefferson County raise the Trussville-area school tax rate to 13.9 mills ($1.39 per $100) while ending the current Expiring Tax, so the total district tax would not increase, but only with voter approval.
What This Bill Does
The bill authorizes adjusting the Special School District Tax rate in the Trussville area to a maximum of $1.39 per $100 of value (13.9 mills), with the increase offset by ending the Expiring School District Tax (8.8 mills). If voters approve the change at a special election, the total rate would renew/continue but not rise overall. The adjustment requires a majority vote of qualified electors within the Special School Tax District and would take effect after the governor signs the act.

Who It Affects
Property taxpayers within the Special School Tax District (Trussville area) would see the tax structure change to a higher maximum rate, offset by the expiration of the current Expiring Tax, resulting in no net increase in total district taxes if approved.
Residents who are eligible to vote in the Special School Tax District would cast a ballot in a special election to approve or reject the rate adjustment.

Key Provisions
Current rates: Special School District Tax is $0.51 per $100 (5.1 mills); Expiring School District Tax is $0.88 per $100 (8.8 mills).
Maximum proposed rate: $1.39 per $100 (13.9 mills) for tax years starting after October 1, 2021, with the adjustment equal to $0.88 per $100 (8.8 mills) and aligned with the expiration of the Expiring Tax to avoid a net increase.
If approved, the rate adjustment would coincide with the expiration of the Expiring School District Tax, effectively renewing/continuing the total district tax without increasing it.
Approval requirement: The adjustment must be approved by a majority of qualified electors in the Special School Tax District voting in a special election.
Effective date: The act takes effect immediately after the governor signs it.

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