HB 9 Summary

• Authorizes Jefferson County Commission to increase the special district ad valorem school tax rate for Midfield City Board of Education from $0.60 (6.0 mills) to a maximum of $1.65 (16.5 mills) per $100 of assessed value, effective for tax years commencing on or after October 1, 2021.

• The proposed $1.05 (10.5 mills) tax increase is designed to offset the expiration of an existing $1.05 (10.5 mills) tax under Amendment No. 82, resulting in no net increase to the total school tax rate.

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

• The county commission may implement the rate adjustment only after adopting a resolution following a public hearing.

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