HB 88 Summary

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

• The $1.05 per $100 increase (10.5 mills) is designed to coincide with the expiration of an existing $1.05 per $100 tax and maintains no net increase in the total school tax rate in the district.

• The tax adjustment applies only to taxable property within the Special School Tax District in Jefferson County that lies within the corporate limits of the City of Midfield, Alabama.

• Implementation requires approval by a majority of qualified electors in the Midfield school district voting at a special election held pursuant to Constitutional Amendment No. 373.

• The act became effective immediately upon passage by the House on February 10, 2022, and the Senate on February 24, 2022.