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HB109 • 2026

Baldwin County, ad valorem tax continued, constitutional amendment

Baldwin County, ad valorem tax continued, constitutional amendment

Elections Healthcare Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Givens
Last action
2026-01-21
Official status
Pending Committee Action in Second House
Effective date
Not listed

Plain English Breakdown

The official text defines 'two mills on each one dollar assessed valuation,' which mathematically equals $2 per $1,000 of value; this was clarified in the term definition to match the source language exactly.

Baldwin County Hospital Tax Extension

This bill proposes a change to the Alabama Constitution to continue collecting a special property tax in specific parts of Baldwin County for public hospitals.

What This Bill Does

  • Proposes an amendment to continue a two-mill ad valorem tax on property values in listed election precincts.
  • Requires voters in those precincts to approve the change during a constitutional election.
  • Allows the county to collect this tax for 20 years starting October 1, 2027, if approved.
  • Limits how the money can be used so it goes only toward public hospital purposes within these areas.
  • Permits the county or designated hospitals to issue bonds using future tax payments as security.

Who It Names or Affects

  • Property owners in election precincts 1, 2, 4, 5, 6, 7, 11, 12, 13, 14, 15, 16, 17, 18, 19, 21, 26, 27, and 45 in Baldwin County.
  • The Baldwin County Commission responsible for collecting the tax.
  • Public corporations designated to operate hospital facilities in these precincts.

Terms To Know

Ad valorem tax
A property tax based on the assessed value of land or buildings.
Two mill rate
A tax amount equal to two dollars for every one thousand dollars of property value, as defined by a levy of two mills on each dollar of assessed valuation.
Election precincts
Specific voting areas within the county where this rule applies, based on boundaries existing on January 1, 2025.

Limits and Unknowns

  • The tax only begins if voters in the listed precincts approve it.
  • The bill does not state an effective date until after voter approval and ratification.
  • The specific public corporation to receive funds is chosen later by the County Commission.

Bill History

  1. 2026-01-21 House

    LocalCertificationResolutionAdopted (Yeas 42, Nays 0)

  2. 2026-01-21 House

    Motion to Read a Third Time and Pass - Adopted Roll Call 89 (Yeas 64, Nays 0)

  3. 2026-01-21 House

    Third Reading in House of Origin (Yeas 65, Nays 0)

  4. 2026-01-21 Senate

    Pending Committee Action in Second House

  5. 2026-01-21 Senate

    Read for the first time and referred to the Senate Committee on Local Legislation

  6. 2026-01-20 House

    Read for the Second Time and placed on the Calendar

  7. 2026-01-20 House

    Reported Out of Committee House of Origin

  8. 2026-01-13 House

    Pending Committee Action in House of Origin

  9. 2026-01-13 House

    Read for the first time and referred to the House Committee on Baldwin County Legislation

Official Summary Text

Baldwin County, ad valorem tax continued, constitutional amendment

Current Bill Text

Read the full stored bill text
HB109 INTRODUCED
Page 0
HB109
U9EZIGD-1
By Representative Givens (Constitutional Amendment)
RFD: Baldwin County Legislation
First Read: 13-Jan-26
PFD: 06-Jan-26
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U9EZIGD-1 11/21/2025 JWB (L)lmg 2025-3385
Page 1
PFD: 06-Jan-26
SYNOPSIS:
This bill would propose an amendment to the
Constitution of Alabama of 2022, relating to Baldwin
County, to provide for the continuation of the existing
levy of a two mill ad valorem tax for public hospital
purposes in election precincts 1, 2, 4, 5, 6, 7, 11,
12, 13, 14, 15, 16, 17, 18, 19, 21, 26, 27, and 45 in
the county as the precincts existed on January 1, 2025.
A BILL
TO BE ENTITLED
AN ACT
To propose an amendment to the Constitution of Alabama
of 2022, relating to Baldwin County, to provide for the
continuation of the existing levy of a two mill ad valorem tax
for public hospital purposes in certain election precincts in
the county.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. The following amendment to the Constitution
of Alabama of 2022, is proposed:
PROPOSED AMENDMENT
(a) The special district tax now levied and collected
for public hospital purposes pursuant to Section 2-10.41,
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HB109 INTRODUCED
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for public hospital purposes pursuant to Section 2-10.41,
Constitution of Alabama of 2022, in election precincts one
through seven of Baldwin County, as the precincts existed on
July 27, 1965, shall be continued, as provided in subsection
(b), upon approval of this amendment and by simultaneous
approval of a majority of the qualified electors in election
precincts 1, 2, 4, 5, 6, 7, 11, 12, 13, 14, 15, 16, 17, 18,
19, 21, 26, 27, and 45 of Baldwin County as the precincts
existed on January 1, 2025, voting thereon in the
constitutional election ratifying this proposed amendment.
(b) Upon ratification, the Baldwin County Commission
shall continue to levy and cause to be collected annually,
beginning October 1, 2027, for a period of 20 years, in
addition to any taxes now authorized or that may be hereafter
authorized by the constitution and laws of this state, a
special district tax of two mills on each one dollar ($1)
assessed valuation of taxable property in election precincts
1, 2, 4, 5, 6, 7, 11, 12, 13, 14, 15, 16, 17, 18, 19, 21, 26,
27, and 45 of Baldwin County, Alabama, as the precincts
existed on January 1, 2025, to be used exclusively for public
hospital purposes, as defined in Section 215.03, within these
election precincts.
(c) The Baldwin County Commission, in anticipation of
tax proceeds, may issue, without further election, interest
bearing tax anticipation bonds, warrants, or certificates of
indebtedness of the county payable solely from and secured by
a pledge of a sufficient amount of the annual proceeds from
the tax received by the county.
(d) The Baldwin County Commission may designate, as the
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HB109 INTRODUCED
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(d) The Baldwin County Commission may designate, as the
agency of the county, any public corporation heretofore or
hereafter organized for hospital purposes in the county to
construct, acquire, equip, operate, and maintain public
hospital facilities for election precincts 1, 2, 4, 5, 6, 7,
11, 12, 13, 14, 15, 16, 17, 18, 19, 21, 26, 27, and 45 of
Baldwin County, Alabama, as the precincts existed on January
1, 2025. When a public corporation has been designated, the
proceeds of the tax thereafter collected shall be paid to it
and shall be used for any public hospital purpose. The Baldwin
County Commission's payments to the public corporation shall
be made only to the extent as will not result in the
impairment of the obligation of any contract made with respect
to the tax. The public corporation may anticipate the proceeds
from the tax by issuing, for any purpose for which the tax has
been voted, the bonds, warrants, or certificates of
indebtedness of the corporation and may pledge for the payment
of the principal thereof and interest thereon a sufficient
amount of the annual proceeds from the tax.
(e)(1) No securities issued or contracts made by
Baldwin County under the authority of this amendment, which
are payable solely out of the proceeds of the tax, and no
securities issued or contracts made by the corporation,
whether or not issued or made under the authority of this
amendment, shall be construed to be bonds of Baldwin County or
of a political subdivision of the county within the meaning of
Section 222, or construed to create or constitute an
indebtedness of the county within the meaning of Section 224.
(2) The securities shall be construed to be negotiable
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HB109 INTRODUCED
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(2) The securities shall be construed to be negotiable
instruments notwithstanding the fact that the bonds may be
payable solely from a limited source.
(f) All pledges of the tax and all contracts made with
respect to the tax pursuant to this amendment shall take
precedence in the order in which the pledges are made and
shall create a charge on the proceeds of the tax prior to the
expenses of operating and maintaining any public hospital
facilities.
(g) This amendment shall be self-executing.
Upon ratification of this constitutional amendment, the
Code Commissioner shall number and place this amendment as
appropriate in the constitution omitting this instructional
paragraph and may make the following nonsubstantive revisions:
change capitalization, hierarchy, spelling, and punctuation
for purposes of style and uniformity; correct manifest
grammatical, clerical, and typographical errors; revise
internal or external citations and cross-references; harmonize
language; and translate effective dates.
END PROPOSED AMENDMENT
Section 2. An election upon the proposed amendment
shall be held in accordance with Sections 284, 284.01, and 285
of the Constitution of Alabama of 2022, and the election laws
of this state. The appropriate election official shall assign
a ballot number for the proposed constitutional amendment on
the election ballot and shall set forth the following
description of the substance or subject matter of the proposed
constitutional amendment:
"Relating to Baldwin County, proposing an amendment to
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HB109 INTRODUCED
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"Relating to Baldwin County, proposing an amendment to
the Constitution of Alabama of 2022, to provide for the
continuation of the existing levy of a two mill ad valorem tax
for public hospital purposes in election precincts 1, 2, 4, 5,
6, 7, 11, 12, 13, 14, 15, 16, 17, 18, 19, 21, 26, 27, and 45
in the county.
Proposed by Act ____."
This description shall be followed by the following
language:
"Yes( ) No( )."
Section 3. The proposed amendment shall become valid as
part of the Constitution of Alabama of 2022, when approved by
a majority of the qualified electors voting thereon.
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