SB63 Alabama 2023 Session

Updated Feb 22, 2026

Summary

Primary Sponsor: J.T. WaggonerSenator
Republican
Session: Regular Session 2023
Title: To authorize the governing body of the City of Vestavia Hills, Alabama, pursuant to Amendment No. 373 to the Constitution of Alabama of 1901, now appearing as Section 217 of the Constitution of Alabama of 2022, to increase the rate at which there is levied and collected by the city, on all taxable property situated within the city, the special ad valorem tax for public school purposes authorized in Amendment No. 56 to the Constitution of Alabama of 1901, now appearing as Section 216.04 of the Constitution of Alabama of 2022, to a maximum rate, for any tax year of the city, which is equal to $3.54 on each one hundred dollars ($100) (35.4 mills on each dollar) of assessed value.
Summary: Vestavia Hills can raise the city’s public school ad valorem tax to a maximum of 3.54 per $100 of value (35.4 mills), but only if voters approve in a special election.
What This Bill Does
The bill authorizes the city to set the special tax for public schools at up to $3.54 per $100 of assessed value. The current rate is $2.56 per $100 (25.6 mills), so the proposed change would add up to 9.8 mills. Any increase requires a majority vote by the city’s qualified electors in a special election. The city council may implement the higher rate after a public hearing and governor approval; the actual levy would occur only if voters approve.

Who It Affects
Property owners in Vestavia Hills would see a higher property tax levy if approved.
Residents eligible to vote in Vestavia Hills would decide in the special election whether to authorize the increase.

Key Provisions
Maximum special tax rate for public school purposes set at $3.54 per $100 of assessed value (35.4 mills).
Current rate is $2.56 per $100 (25.6 mills); proposed increase adds 9.8 mills.
Increase is subject to approval by a majority of Vestavia Hills qualified electors in a special election.
City Council may implement the increase after a public hearing and as provided by Amendment No. 373; act becomes effective after governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Vestavia Hills, ad valorem tax, additional tax for public school purposes, referendum