AL HB546

Authorizes renewal of 8.8 mills of ad valorem school district taxation in Jefferson County School Tax Sub-District G-1 (City of Gardendale area), scheduled to expire after September 30, 2021, subject to voter approval.

Increases the existing school district tax rate from 5.1 mills to 13.9 mills in Sub-District G-1 by adding 8.8 mills, effective simultaneously with expiration of a separate 8.8-mill tax to maintain total existing tax burden.

Requires approval by majority vote of qualified electors in Sub-District G-1 at a special election held pursuant to Alabama law and Section 217(f) of the Alabama Constitution.

Defines Sub-District G-1 as the area within both the Jefferson County School Tax District and the corporate limits of the City of Gardendale, Alabama.

Became effective immediately upon passage and approval by the Governor; passed by House on April 13, 2021 and Senate on April 29, 2021.