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HB87 Alabama 2022 Session

Updated Feb 26, 2026
Notable

Summary

Session
Regular Session 2022
Title
Gardendale school tax district of Jefferson County Board of Education, renewal of ad valorem tax, referendum
Summary

HB87 would renew the Gardendale Sub-District G-1 school tax by raising the rate to 13.9 mills, preserving the total existing ad valorem school tax, and requiring voter approval in a special election.

What This Bill Does

It sets up a special election in Sub-District G-1 (Gardendale area) to decide whether to adjust the current 5.1-mill school tax by 8.8 mills, bringing the total to a uniform 13.9 mills. If a majority of qualified electors vote yes, the total ad valorem school tax rate in Sub-District G-1 would be kept at 13.9 mills for future tax years. The change is to be carried out under the rules for Section 217(f) elections and would take effect immediately upon the Governor's approval, affecting property taxes paid by residents and businesses in the Sub-District G-1 area.

Who It Affects
  • Residents and property owners within Sub-District G-1 (Gardendale area) who would pay a higher school tax rate of 13.9 mills if the measure passes.
  • The Jefferson County School Tax District and local taxing authorities (including the Jefferson County Commission and County Board of Education) responsible for implementing or adjusting the tax rate in Sub-District G-1.
Key Provisions
  • Sub-District G-1 is the area within Gardendale that is subject to the Jefferson County School Tax District and the County Board of Education.
  • A favorable majority vote by qualified electors in Sub-District G-1 at a special election is required to adjust the existing 5.1-mill rate by 8.8 mills to a uniform 13.9 mills.
  • If approved, the total rate of ad valorem school district taxation in Sub-District G-1 will be preserved at 13.9 mills for future School Tax Years, effectively combining the existing rate and the expiring 8.8 mills.
  • The act takes effect immediately upon the Governor's signing and remains subject to the Alabama Constitution (Section 217(f)) and related procedures.
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

Bill Actions

H

Delivered to Governor at 3:00 p.m. on March 1, 2022.

H

Assigned Act No. 2022-82.

H

Clerk of the House Certification

S

Signature Requested

H

Enrolled

H

Passed Second House

S

Motion to Read a Third Time and Pass adopted Roll Call 420

S

Third Reading Passed

S

Read for the second time and placed on the calendar

S

Read for the first time and referred to the Senate committee on Jefferson County Legislation

H

Motion to Read a Third Time and Pass adopted Roll Call 114

H

Third Reading Passed

H

Read for the second time and placed on the calendar

H

Read for the first time and referred to the House of Representatives committee on Jefferson County Legislation

Bill Text

Votes

HBIR: Treadaway motion to Adopt Roll Call 113

February 10, 2022 House Passed
Yes 54
Abstained 46
Absent 3

Motion to Read a Third Time and Pass Roll Call 114

February 10, 2022 House Passed
Yes 40
Abstained 60
Absent 3

Motion to Read a Third Time and Pass Roll Call 420

February 24, 2022 Senate Passed
Yes 26
Absent 9

SBIR: Smitherman motion to Adopt Roll Call 419

February 24, 2022 Senate Passed
Yes 26
Absent 9

Documents

Source: Alabama Legislature