House Bill 635 Alabama 2026 Session

Summary

Primary Sponsor

Brett EasterbrookRepresentative

Republican

Session

2026 Regular Session

Title

Choctaw County; ad valorem taxes, county commission authorized to increase, proceeds provided for

Summary

Choctaw County would be allowed to raise its ad valorem tax rate by up to five mills for road and bridge projects for up to five years, with voter approval and with proceeds restricted to infrastructure.

What This Bill Does

The county commission could increase the county's ad valorem tax rate by up to five mills. The extra revenue would be used exclusively for county road and bridge improvements, for up to five tax years, and each proposal must specify the levy amount, start date, and the exact projects with expected completion dates. The county could incur debt or issue warrants to fund these projects with the tax proceeds. Any increase requires approval by a majority of qualified voters at the next appropriate election, and the county may submit additional proposals in the same manner. The act becomes effective immediately.

Who It Affects

• Choctaw County property owners would see a potential tax increase of up to five mills.
• Choctaw County residents and road users would benefit from funded road and bridge improvements.
• Choctaw County government and the county commission would gain authority to implement the tax increase, manage project funding, and issue warrants to finance projects.

Key Provisions

• Allows the Choctaw County Commission to increase the county's ad valorem tax rate by up to five mills on assessed value.
• Proceeds must be used exclusively for county road and bridge improvements.
• Increase is limited to five tax years; proposal must state levy amount, start date, and funded projects with completion dates.
• County may incur indebtedness and issue warrants to finance road/bridge projects payable from the tax proceeds.
• Increase requires approval by a majority of qualified electors at the next general, primary, constitutional, or special election held for that purpose.
• The county may submit subsequent proposals in the same manner.
• The act becomes effective immediately.

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 17, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Choctaw County