HB522 Summary

• Authorizes Jefferson County Commission to adjust the special district ad valorem school tax for the Midfield City Board of Education from $0.60 per $100 of assessed value to a maximum of $1.65 per $100 of assessed value, effective for tax years commencing on or after October 1, 2021.

• The $1.05 per $100 increase is designed to coincide with the expiration of an existing $1.05 per $100 tax, resulting in no net increase in the total school tax rate in the Midfield special school tax district.

• The tax adjustment requires approval by a majority of qualified electors in the special school tax district through a special election held pursuant to Amendment No. 373 of the Alabama Constitution.

• County Commission must adopt a resolution after holding a public hearing before proposing the adjustment to voters.

• Act becomes effective immediately upon passage and approval by the Governor.