HB3 Summary

• 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) that was scheduled to expire after September 30, 2021.

• Increases the existing school district tax rate from 5.1 mills to 13.9 mills in Sub-District G-1 by adding the 8.8 mills of expiring taxation.

• 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.

• Establishes that the tax increase becomes effective simultaneously with the expiration of the separate 8.8 mills of existing school district taxation in the sub-district.

• Becomes effective immediately upon passage and approval by the Governor.