SB138 Alabama 2022 Session

Summary

Primary Sponsor

Clyde ChamblissSenator

Republican

Session

Regular Session 2022

Title

Autauga Co., school district ad valorem tax in Central and Daniel Pratt school zones, use for public school purposes in the district, const. amend.

Summary

A constitutional amendment to create a special public school district tax in Autauga County’s Central and Daniel Pratt zones to fund public schools there.

What This Bill Does

It would authorize a new special ad valorem tax of $1.50 per $100 of taxable property (15 mills) in the Central and Daniel Pratt zones, with the funds going to the Autauga County Board of Education for public school purposes in that district. The tax would not be limited by current tax rate caps and would be paid in full. If approved by voters, the levy would begin in the 2022-23 tax year and be collected starting in 2023-24, with no additional election required, and the Revenue Commissioner would collect and deliver the funds to the school board.

Who It Affects

• Property owners within the Central and Daniel Pratt school zones would pay the new tax based on their property value.
• Autauga County Board of Education would receive and use the proceeds for public school purposes within the special district.
• Autauga County Revenue Commissioner would collect the tax and distribute the funds to the school board.

Key Provisions

• Establishes a special public school district ad valorem tax in the Central and Daniel Pratt zones, amounting to $1.50 per $100 of taxable property (15 mills), not subject to existing constitutional tax limits.
• Funds must be used for public school purposes exclusively within the special district, and may be used for any lawful school purpose or to pay debt obligations of the Autauga County Board of Education.
• Requires a majority vote by electors in the Central and Daniel Pratt zones; if approved, levy starts with the 2022-23 tax year and collection begins in 2023-24, with no further election required.
• Proceeds are collected by the Autauga County Revenue Commissioner and delivered to the Autauga County Board of Education for the district.
• The amendment is self-executing and does not require additional enabling legislation.

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

Subjects

Autauga County