SB86 Alabama 2024 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

Republican

Session

Regular Session 2024

Title

Tuscaloosa County; Tuscaloosa City Board of Education, jurisdiction to include only territory within city limits, territory outside of City of Tuscaloosa city limits, included in jurisdiction of county board of education, ad valorem taxes redistributed, Constitutional Amendment.

Summary

A constitutional amendment to limit the Tuscaloosa City Board of Education to within the City of Tuscaloosa and move outside-city areas to the Tuscaloosa County Board of Education (or other applicable city boards), with tax revenue changes to accompany the shift.

What This Bill Does

It restricts the City Board's jurisdiction to territory inside the City of Tuscaloosa, starting with the 2025-2026 school year. Outside-the-city areas would fall under the Tuscaloosa County Board of Education or another applicable city board. It also changes how ad valorem tax revenue from outside-city areas is distributed, with a portion redirected to the County Board starting in 2024, and continues existing levies for outside-city education; transitional attendance agreements are allowed.

Who It Affects

• Residents and students living outside the corporate limits of the City of Tuscaloosa who are currently under the Tuscaloosa City Board of Education would shift governance to the Tuscaloosa County Board of Education (or another applicable city board outside the city).
• Property taxpayers in outside-city areas who pay ad valorem taxes for education; some revenue would be redistributed to the County Board (starting in 2024) and existing outside-city tax levies would continue to be used for education outside the city limits, with transitional attendance agreements allowed.

Key Provisions

• The City Board of Education's jurisdiction would include only territory within the City of Tuscaloosa; territory outside the city limits would be governed by the Tuscaloosa County Board of Education or other applicable city boards outside Tuscaloosa, if any.
• For ad valorem taxes beginning October 1, 2024, one-fourth of revenue from outside-city territory that had been subject to the City Board would be distributed to the Tuscaloosa County Board of Education.
• For ad valorem taxes beginning October 1, 2025, taxes levied prior to ratification on outside-city property would continue to be levied and distributed and used solely for educational purposes outside the City of Tuscaloosa.
• Attendance agreements between the County and City Boards are not prohibited on a transitional basis or as otherwise allowed by law.
• The amendment includes the standard constitutional amendment process and effective date language, with the change taking effect for the school year beginning in August 2025.

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