HB175 Alabama 2024 Session

Summary

Primary Sponsor

Cynthia Lee AlmondAlabama Public Service Commission

Republican

Session

Regular Session 2024

Title

Tuscaloosa, ad valorem tax, add increase up to 11.5 mills auth for public school purposes

Summary

The bill lets Tuscaloosa raise its local property tax to fund public schools, up to a total rate of $2.50 per $100 of value (25 mills), with the increase going to the city school board if approved by voters.

What This Bill Does

It authorizes the City of Tuscaloosa to increase the ad valorem tax rate on property within the city for public school purposes, up to a maximum of $2.50 per $100 of assessed value (25 mills). The current rate is $1.35 per $100 (13.5 mills), and the increase could be up to 11.5 mills, with the new funds paid to the Tuscaloosa City Board of Education for schools. Any increase must be approved by a majority of qualified electors in a special election. The change would take effect immediately after passage and governor approval (or as otherwise provided by law).

Who It Affects

• Property owners within the City of Tuscaloosa who would see higher local property taxes if the increase is approved.
• The Tuscaloosa City Board of Education and the Tuscaloosa public school system, which would receive the additional funding for public school purposes.

Key Provisions

• Maximum ad valorem tax rate for the city may be raised to $2.50 per $100 of assessed value (25.0 mills) for any tax year to fund public schools.
• Current rate is $1.35 per $100 (13.5 mills); the increase can add up to 11.5 mills for the school funding purpose.
• The increase funds must be paid over to the Tuscaloosa City Board of Education and used for public school purposes.
• The increase requires approval by a majority of the qualified electors residing in the city who vote in a special election called for this purpose under Section 217(f) of the Alabama Constitution.
• The act becomes effective immediately upon passage and governor's approval, or as otherwise provided by law.

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

Subjects

Tuscaloosa County