Alabama Senate Bill SB63

Alabama 2023 Regular Session

• Introduced: 3/7/23
• Refer: 3/7/23
• Report Pass: 3/21/23
• Engrossed: 3/23/23
• Refer: 3/23/23
• Report Pass: 4/5/23
• Enrolled: 4/6/23
• Passed: 4/6/23

Caption

To authorize the governing body of the City of Vestavia Hills, Alabama, pursuant to Amendment No. 373 to the Constitution of Alabama of 1901, now appearing as Section 217 of the Constitution of Alabama of 2022, to increase the rate at which there is levied and collected by the city, on all taxable property situated within the city, the special ad valorem tax for public school purposes authorized in Amendment No. 56 to the Constitution of Alabama of 1901, now appearing as Section 216.04 of the Constitution of Alabama of 2022, to a maximum rate, for any tax year of the city, which is equal to $3.54 on each one hundred dollars ($100) (35.4 mills on each dollar) of assessed value.

Impact

If enacted, SB63 would result in a significant increase in the city's ability to finance educational programs and infrastructure within Vestavia Hills through enhanced local taxation. This could lead to more resources being allocated toward public education, potentially improving the quality and availability of educational facilities and services. However, the bill is contingent on passing a public referendum, reflecting an approach that emphasizes local input and governance in raising taxes for schooling needs.

Summary

SB63 aims to authorize the City of Vestavia Hills, Alabama, to raise its special ad valorem tax rate designated for public school purposes from 25.6 mills to a maximum of 35.4 mills on each dollar of assessed value. This increase is facilitated by Amendment No. 373 to the Alabama Constitution, allowing local governing bodies to propose tax changes following public hearings. The bill is framed as a mechanism for the city to enhance funding for its public schools through a modest tax hike that requires voter approval during a special election.

Sentiment

The general sentiment around the bill appears supportive among educators and some local government officials who believe that increased funding for public schools is essential for the community's welfare. However, there may be concerns among tax opponents or community members who worry that any tax increase is an undue burden on residents. The discussion surrounding the bill suggests a balance between the need for improved educational funding and the potential financial implications for local taxpayers.

Contention

Notable points of contention include the potential pushback from residents regarding increased tax rates, particularly if the local economy is already experiencing difficulties. Opposition may also arise from groups advocating for lower taxes and budget cuts, which can create tension between those focused on educational improvements and those prioritizing economic conservatism. The requirement for voter approval means that both proponents and opponents will need to actively engage with the community to influence public perception and voting behavior.