HEA 1263 Summary

• County fiscal bodies may adopt ordinances to impose local income tax rates (0.01% to 0.2%) for correctional and rehabilitation facilities, with revenues maintained in separate dedicated county funds and used only for those purposes.

• Establishes county-specific provisions allowing Fulton County, Jennings County, Tipton County, Randolph County, and Union County to impose income taxes for jail construction, renovation, and operations, with tax terms not exceeding 20-25 years and bonds limited to 20-25 year terms.

• Requires counties to conduct feasibility studies examining regional jail alternatives and hold public hearings before constructing or reconstructing county jails after June 30, 2018, with exemptions for counties that approved jail projects before July 1, 2018.

• Creates framework for regional jail agreements among counties, requiring county fiscal body and sheriff approval, and mandating sheriff participation on governing boards of separate legal entities or joint boards administering regional facilities.

• Expands allowable uses of per diem and medical reimbursements for Level 6 felons in county jails, requiring these funds be deposited in county general funds and used only for incarceration costs, with semiannual reporting to county fiscal bodies and sheriffs.