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HB557 ENROLLED
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HB557
QNA8V54-2
By Representative Lawrence (N & P)
RFD: Local Legislation
First Read: 03-Mar-26
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HB557 Enrolled
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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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