SB169 Summary

• Proposes a local constitutional amendment for Jefferson County authorizing the county governing body to levy and collect a special school district ad valorem tax at a rate not exceeding $0.75 per $100 of taxable property value in each school district.

• Tax levy requires approval by a majority of qualified electors voting in a referendum held in each school district, with elections conducted using existing school district tax procedures.

• Tax proceeds must be collected by the Jefferson County Tax Collector and delivered to the local board of education for the school district where levied, for exclusive use in that district.

• Allows tax proceeds to be used for any lawful public school purpose, including payment or pledge for board of education indebtedness, with maximum tax duration of 30 years from the October 1 following the election date.

• Ratifies and confirms all ad valorem taxes for public school purposes in Jefferson County approved by voters prior to March 1, 2015, regardless of any constitutional or statutory defects in authorization, except for taxes being actively challenged in court.