HB232 Summary

• Proposes a local constitutional amendment for St. Clair County authorizing the county governing body to levy and collect a special school district ad valorem tax at a cumulative rate not exceeding $2 per $100 of taxable property in each school district.

• Tax levies require voter approval within the specific school district and can be initiated by resolution from the St. Clair County Board of Education, Pell City Board of Education, or petition of 50 qualified electors.

• Multiple school district taxes may be levied in any district if the aggregate rate does not exceed $2 per $100 of taxable property, with individual tax durations not exceeding 30 years from October 1 following the election date.

• Tax proceeds must be collected using the same methods as state taxes and delivered to the local board of education, with funds used exclusively for public school purposes in the district where levied and prohibited from supplanting other education funding.

• Amendment excludes the City School Systems of Leeds and Trussville and includes provisions allowing the St. Clair County Board of Education to modify school district boundaries without election if tax rates and duration remain equal.