HB87 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 Subject School District Tax rate from 5.1 mills to 13.9 mills in Sub-District G-1, effective simultaneously with the expiration of the separate 8.8 mill tax, resulting in no net change to total taxation.

• Renewal requires approval by a majority of qualified electors in Sub-District G-1 voting at a special election held pursuant to Section 217(f) of the Alabama Constitution.

• Jefferson County Commission, as the taxing authority, must adopt a resolution and order proposing the tax adjustment upon request of the County Board of Education.

• Act becomes effective immediately upon passage and approval by the Governor, with severable provisions if any part is declared unconstitutional.