HB515 Summary

• Authorizes Jefferson County Commission to increase the special district ad valorem school tax rate for the Trussville City Board of Education from $0.51 to $1.39 per $100 of assessed value (5.1 mills to 13.9 mills), effective for tax years commencing October 1, 2021 or later.

• The $0.88 per $100 ($100) increase (8.8 mills) is designed to coincide with the expiration of an existing $0.88 per $100 district tax, resulting in no net increase to total school tax rates in the district.

• Implementation requires approval by a majority of qualified electors in the Trussville special school tax district voting at a special election held pursuant to Alabama Constitutional Amendment No. 373.

• County Commission must hold a public hearing and adopt a resolution before adjusting the tax rate under Amendment No. 373 procedures.

• Bill became effective immediately upon passage by both chambers (House on March 30, 2021; Senate on April 8, 2021).