SB 221 Summary

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

• Tax proceeds are exempt from constitutional limitations on ad valorem tax rates and shall not count toward or be subtracted from other tax limitations under Section 217 of the Alabama Constitution.

• Tax levy requires prior approval by majority vote of qualified electors within each school district, with elections conducted under the same procedures as existing school district taxes under Amendment No. 3.

• Tax proceeds must be collected by the Jefferson County Tax Collector and delivered to the local board of education having control of schools in that district, for exclusive use in that district for any lawful public school purpose including debt payment.

• Tax duration cannot exceed 30 years from October 1 following the election date; the amendment is self-executing and ratifies all ad valorem school taxes in Jefferson County approved prior to March 1, 2015.