Henry County; ad valorem taxes, levied for public school purposes in Headland, constitutional amendment
Summary
SB374 proposes a constitutional amendment specific to Henry County that would authorize a temporary ad valorem property tax of three mills per dollar of assessed value on taxable property located south of Sandy Creek. The tax would begin with the tax year taxes become due and payable on October 1, 2027, and would run through September 30, 2034.
The amendment directs that all proceeds be used exclusively for public school purposes for projects in Headland. It also sets out the ballot language for the required local election and provides that the amendment becomes part of the Alabama Constitution only if approved by a majority of qualified electors voting on it.
Impact
If ratified by voters, SB374 would amend the Alabama Constitution to create a seven-year local property tax levy in a defined area of Henry County. The measure would affect property owners south of Sandy Creek by adding a three-mill ad valorem tax, and it would dedicate the revenue to public school projects in Headland. The bill does not change statewide tax law generally, but it would create a local constitutional tax authority and a specific revenue stream for school funding in the affected area.
Sentiment
The bill appears to have been broadly supported and noncontroversial in the Legislature, passing both chambers unanimously. The recorded votes show strong approval in the Senate and House, and there is no committee transcript indicating opposition or debate. The overall sentiment reflected in the voting history is favorable, likely because the measure is a local school funding proposal with a defined geographic scope and sunset date.
Contention
No notable legislative contention is evident in the available record. The main policy issue inherent in the bill is the imposition of a new property tax on landowners south of Sandy Creek versus the benefit of dedicated funding for public school projects in Headland. Any disagreement would likely center on local tax burden, the fairness of the geographic boundary, and whether the school projects justify the levy, but the unanimous votes suggest these concerns did not produce visible opposition in the Legislature.
Proposes temporary constitutional amendment allowing State constitutional convention convened to reform system of property taxation to propose statutory changes.
Proposes temporary constitutional amendment allowing State constitutional convention convened to reform system of property taxation to propose statutory changes.
(Constitutional Amendment) Provides for the election of constitutional convention delegates and vote requirements necessary for the adoption of a new constitution (RR SEE FISC NOTE GF EX)
(Constitutional Amendment) Modifies disposition of certain state revenues through repeal of the Revenue Stabilization Trust Fund and deposits of certain revenue streams into the Budget Stabilization Fund (RRF INCREASE GF RV See Note)
(Constitutional Amendment) Provides relative to the application of state monies to the unfunded accrued liability of the Teachers' Retirement System of La. (EN DECREASE SD RV See Note)
Proposing An Amendment To Article Xvii, Section 3 Of The Hawaii Constitution To Specify That The Standard For Voter Approval Of A Constitutional Amendment Proposed By The Legislature Is A Majority Of All The Votes Tallied Upon The Question.