HB450 Alabama 2024 Session

Summary

Primary Sponsor

Jerry StarnesRepresentative

Republican

Session

Regular Session 2024

Title

Autauga County, ad valorem tax, add 7 mills for public school purposes, exemption of certain parcels of 100 acres or more

Summary

Autauga County would adopt a local constitutional amendment to add a 0.70 per $100 (7-mill) ad valorem tax for public schools, with an exemption for 100-acre parcels that have no residence.

What This Bill Does

If passed, Autauga County would levy an additional special school tax of 0.70 per $100 of taxable property, in addition to current taxes. The money would go to the Autauga County Board of Education for public school purposes and could be used for any lawful school expenses or to pay existing debt. The new tax would not reduce existing ad valorem mill rates, and, if approved by voters, would begin for the tax year starting October 1, 2024 with collection starting October 1, 2025.

Who It Affects

• Autauga County property owners would pay the new 0.70 per $100 tax on taxable property unless their parcel is 100 acres or more and has no residence, which would be exempt.
• Autauga County Board of Education and the county's public schools would receive the extra tax proceeds to fund public school purposes, with collection handled by the Revenue Commissioner.

Key Provisions

• A special school ad valorem tax of 0.70 per $100 (7 mills) is added in Autauga County for public school purposes, in addition to existing taxes, with exemption for parcels of 100 acres or more that do not contain a residence.
• Proceeds go to the Autauga County Board of Education; funds are collected by the Revenue Commissioner using the same process as other ad valorem taxes, beginning with levy for the tax year starting October 1, 2024 and collection starting October 1, 2025, if approved by voters.

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