HB351 Alabama 2025 Session

Updated Feb 22, 2026

Notable

Summary

Primary Sponsor: Brett EasterbrookRepresentative
Republican
Session: 2025 Regular Session
Title: Choctaw County; ad valorem tax on certain property increased
Summary: HB351 would allow Choctaw County to raise its ad valorem tax rate by five mills for five years to fund roads and bridges, pending voter approval in a referendum.
What This Bill Does
It authorizes the Choctaw County Commission to increase the county’s ad valorem tax for roads and bridges by an additional five mills for five-year periods, with proceeds used exclusively for road and bridge improvements. The increase requires approval by a majority of qualified electors in a countywide referendum, following a public hearing. The county may issue warrants to finance the funded projects, and proposals to continue the levy can be renewed for additional five-year periods subject to further referenda. The act takes effect on October 1, 2025.

Who It Affects
Choctaw County property owners and residents who would pay higher ad valorem taxes for county roads and bridges if the measure is approved.
Choctaw County government (County Commission) and local voters who would administer the levy, conduct hearings and referenda, approve proposals, and issue warrants to finance the road and bridge projects.

Key Provisions
Authorizes a five-mill increase in the county ad valorem tax rate for roads and bridges for five-year periods.
Funds from the increase must be used exclusively for county road and bridge improvements.
Approval required by a majority of qualified electors in a countywide referendum after a public hearing.
County may issue warrants to finance the approved road and bridge projects.
Proposals must specify the targeted projects, estimated costs, and projected completion dates, and must be public before the referendum.
The levy and renewal are limited to five years per proposal and can be renewed for additional five-year periods following further referenda.
Effective date of October 1, 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: Choctaw County