HB557 • 2026

Wilcox County; ad valorem taxes, additional tax established

Education Elections Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Lawrence
Last action: 2026-03-31
Official status: Enacted
Effective date: Not listed

Plain English Breakdown

The official text states the act becomes effective June 1, 2026, but the actual tax increase only happens if voters approve it and starts October 1, 2027.

Wilcox County Property Tax Renewal

This law allows Wilcox County to replace an expiring property tax with a new one at the same total rate, pending voter approval.

What This Bill Does

Replaces an existing ad valorem tax that expires on October 1, 2027.
Increases the base 'board and county' tax rate from 10 mills to 19 mills per dollar of assessed value starting in the tax year beginning October 1, 2027.
Ensures the total property tax rate stays the same by timing the new increase with the old tax's expiration.
Directs two mills of the revenue to the county general fund for general purposes.
Directs seven mills of the revenue to the Wilcox County Board of Education for public schools.

Who It Names or Affects

Property owners in Wilcox County who pay ad valorem taxes.
The Wilcox County Commission, which manages county funds and proposed this renewal.
The Wilcox County Board of Education, which receives school funding from the tax.

Terms To Know

Ad valorem tax: A property tax based on the assessed value of land or buildings.
Mills: A unit used to measure property taxes, where one mill equals $1 in tax for every $1,000 of assessed value.
Board and county tax: The specific ad valorem tax authorized by the Alabama Constitution that funds both schools and general county operations.

Limits and Unknowns

This law only takes effect if a majority of qualified voters in Wilcox County approve it at an election.
The exact date for the voter approval election is not listed, though it must be held before October 1, 2027.

Bill History

2026-03-31 House
Enacted
2026-03-19 Senate
Signature Requested
2026-03-17 Senate
Motion to Read a Third Time and Pass - Adopted Roll Call 895 (Yeas 33, Nays 0)
2026-03-17 Senate
Third Reading in Second House (Yeas 33, Nays 0)
2026-03-17 House
Enrolled
2026-03-17 House
Ready to Enroll
2026-03-12 Senate
Read for the Second Time and placed on the Calendar
2026-03-12 Senate
Reported Out of Committee Second House
2026-03-10 House
Motion to Read a Third Time and Pass - Adopted Roll Call 804 (Yeas 19, Nays 0)
2026-03-10 House
Third Reading in House of Origin (Yeas 50, Nays 0)
2026-03-10 Senate
Pending Committee Action in Second House
2026-03-10 Senate
Read for the first time and referred to the Senate Committee on Local Legislation
2026-03-10 House
Lawrence intended to vote "Yea"
2026-03-05 House
Read for the Second Time and placed on the Calendar
2026-03-05 House
Reported Out of Committee House of Origin
2026-03-03 House
Pending Committee Action in House of Origin
2026-03-03 House
Read for the first time and referred to the House Committee on Local Legislation

Official Summary Text

Wilcox County; ad valorem taxes, additional tax established

Current Bill Text

Read the full stored bill text

HB557 ENROLLED
Page 0
HB557
QNA8V54-2
By Representative Lawrence (N & P)
RFD: Local Legislation
First Read: 03-Mar-26
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HB557 Enrolled
Page 1
First Read: 03-Mar-26
Enrolled, An Act,
Relating to Wilcox County; to levy an ad valorem tax to
replace the additional ad valorem tax expiring in 2027.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. For the purposes of this act, the following
terms have the following meanings:
(1) BOARD AND COUNTY TAX. The ad valorem tax authorized
in Section 66-10.00 of the Constitution of Alabama of 2022,
and levied and collected on all taxable property in the county
at the rate of 10 mills on each dollar of assessed value.
(2) EXPIRING TAX. The ad valorem tax authorized by Act
2002-428, 2002 Regular Session (Acts 2002, p. 1107), which is
authorized for final levy for the tax year commencing October
1, 2026, which will become due and payable, and have a final
collection, on October 1, 2027.
(3) RENEWAL PROCESS. The proposal made by the Wilcox
County Commission to renew and continue the present rate of
taxation in the county and the present distribution of ad
valorem tax proceeds to the county and the Wilcox County Board
of Education by means of increasing the rate at which the
board and county tax is authorized to be levied and collected.
Section 2. (a) Pursuant to Section 217(f) of the
Constitution of Alabama of 2022, and a resolution adopted by
the Wilcox County Commission after a public hearing, the
renewal process is approved and the county commission may
increase the rate at which the county levies and collects the
board and county tax to a maximum rate, for any tax year of
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HB557 Enrolled
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board and county tax to a maximum rate, for any tax year of
the county commencing with the tax year beginning October 1,
2027, equal to 19 mills on each dollar of assessed value, an
increase of nine mills on each dollar of assessed value.
(b) The increase, if approved, shall become effective
simultaneously with the expiration of the expiring tax,
leading to no net increase in the total rate of ad valorem tax
levied in the county.
(c) The proceeds of the increase shall be distributed
as follows: (i) two mills to the county general fund to be
used for general county purposes; and (ii) seven mills to the
Wilcox County Board of Education to be used for public school
purposes.
Section 3. The increase in the rate of the tax as
provided by this act is subject to the approval of a majority
of the qualified electors of the county who vote on the
proposed increase at the next general, primary,
constitutional, or special election held for that purpose.
Section 4. This act shall become effective on June 1,
2026.
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HB557 Enrolled
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2026.
________________________________________________
Speaker of the House of Representatives
________________________________________________
President and Presiding Officer of the Senate
House of Representatives
I hereby certify that the within Act originated in and
was passed by the House 10-Mar-26.
John Treadwell
Clerk
Senate 17-Mar-26 Passed
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