HB88 Alabama 2022 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Merika ColemanSenator
Democrat
Session: Regular Session 2022
Title: Midfield, city board of education, tax district in Jefferson County, ad valorem tax rate increase
Summary: HB88 would let Jefferson County raise the Midfield City School District tax rate to a maximum of 1.65 per $100 of value, phasing out the Expiring Tax and keeping total district taxes the same, subject to voter approval.
What This Bill Does
The bill allows the Jefferson County Commission to set the Special School District Tax rate up to 1.65 per $100 of assessed value (16.5 mills) for tax years after October 1, 2021. This adjustment would be equal to 1.05 per $100 (10.5 mills) and, if voters approve, would coincide with the expiration of the Expiring School District Tax so the overall, total district tax would not increase. Currently, the district imposes 0.60 per $100 (6.0 mills) as the Special District Tax and 1.05 per $100 (10.5 mills) as the Expiring Tax, totaling 1.65 per $100. The change would occur only if a majority of voters in the Special School Tax District approves it in a special election.

Who It Affects
Property owners in the Jefferson County Special School Tax District (Midfield area) who would see a shift in how their district tax is composed, with the Expiring Tax expiring and the Special District Tax potentially rising, but with no overall increase in the total tax rate if approved.
Qualified voters residing in the Special School Tax District, who would vote in a special election to approve or reject the tax-rate adjustment.

Key Provisions
Current tax rates: Special School District Tax of $0.60 per $100 (6.0 mills) and Expiring School District Tax of $1.05 per $100 (10.5 mills).
Maximum rate: The Special School District Tax may be adjusted to a maximum of $1.65 per $100 (16.5 mills) for tax years beginning after October 1, 2021, with the adjustment equal to $1.05 per $100 (10.5 mills).
Effect on total rate: If approved, the adjustment would coincide with the expiration of the Expiring Tax so as to renew, preserve, continue, and yield no net increase in the total district ad valorem tax.
Approval requirement: The rate adjustment requires the approval of a majority of the qualified electors in the Special School Tax District voting at a special election.
Effective date: The act becomes law immediately after passage and approval by the Governor.

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