HB635 • 2026

Choctaw County; ad valorem taxes, county commission authorized to increase, proceeds provided for

Elections Taxes

Enacted

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

Sponsor: Easterbrook
Last action: 2026-04-17
Official status: Enacted
Effective date: Contingent

Plain English Breakdown

The specific date for the vote depends on when the county commission schedules an appropriate election; the law does not set a fixed calendar date.

Choctaw County Road and Bridge Tax Increase

This law allows the Choctaw County Commission to raise property taxes for up to five years if voters approve it, with money used only for road and bridge improvements.

What This Bill Does

Allows the county commission to increase ad valorem tax rates by up to an additional five mills on each dollar of assessed value after a public hearing.
Requires that all extra money collected must be spent exclusively on improving county roads and bridges.
Limits any approved tax increase to a maximum of five tax years.
Allows the county to borrow money now for specific road or bridge projects if it promises to pay back with future tax income from this act.
Requires voters in Choctaw County to approve the proposal by majority vote at an upcoming election before the tax can start.

Who It Names or Affects

Property owners in Choctaw County who may see higher taxes
The Choctaw County Commission, which manages the proposal and spending
Voters in Choctaw County who decide if the tax increase happens

Terms To Know

Ad valorem tax: A property tax based on how much a piece of land or building is worth.
Mills: A unit used to measure property taxes; one mill equals $1 in tax for every $1,000 of value.
Qualified electors: People who are registered and allowed to vote in the county election.

Limits and Unknowns

The tax increase only happens if a majority of voters approve it at an upcoming general, primary, constitutional, or special election.
The law does not say exactly which roads or bridges will be fixed until the commission makes a specific plan stating projects and completion dates.

Bill History

2026-04-17 House
Enacted
2026-04-07 Senate
Motion to Read a Third Time and Pass - Adopted Roll Call 1152 (Yeas 35, Nays 0)
2026-04-07 Senate
Third Reading in Second House (Yeas 34, Nays 0)
2026-04-07 House
Delivered to Governor
2026-04-07 Senate
Signature Requested
2026-04-07 House
Enrolled
2026-04-07 House
Ready to Enroll
2026-04-02 Senate
Read for the Second Time and placed on the Calendar
2026-04-02 Senate
Reported Out of Committee Second House
2026-04-01 House
Motion to Read a Third Time and Pass - Adopted Roll Call 1122 (Yeas 12, Nays 0)
2026-04-01 House
Third Reading in House of Origin (Yeas 58, Nays 0)
2026-04-01 Senate
Pending Committee Action in Second House
2026-04-01 Senate
Read for the first time and referred to the Senate Committee on Local Legislation
2026-03-31 House
Easterbrook BIR and Bill Carry Over Temporarily - Adopted Voice Vote
2026-03-19 House
Read for the Second Time and placed on the Calendar
2026-03-19 House
Reported Out of Committee House of Origin
2026-03-17 House
Pending Committee Action in House of Origin
2026-03-17 House
Read for the first time and referred to the House Committee on Local Legislation

Official Summary Text

Choctaw County; ad valorem taxes, county commission authorized to increase, proceeds provided for

Current Bill Text

Read the full stored bill text

HB635 ENROLLED
Page 0
HB635
DGC3WTN-2
By Representative Easterbrook (N & P)
RFD: Local Legislation
First Read: 17-Mar-26
1
2
3
4
5
HB635 Enrolled
Page 1
First Read: 17-Mar-26
Enrolled, An Act,
Relating to Choctaw County; to authorize the county
commission to increase ad valorem tax; and to provide for the
use of proceeds.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) Pursuant to Section 217(f) of the
Constitution of Alabama of 2022, and a resolution adopted by
the Choctaw County Commission after a public hearing, the
county commission may increase the rate at which the county
levies and collects county ad valorem taxes by up to an
additional five mills on each dollar of assessed value.
(b) The proceeds of the increase shall be used
exclusively for county road and bridge improvement.
(c) Any increase proposed pursuant to this act shall be
limited to five tax years, and the proposal shall state the
amount of the levy, the date of the commencement of the levy,
and the specific road or bridge projects the increase shall
fund, including the projected completion date of each project.
(d) The county commission may submit subsequent
proposals pursuant to this act in the same manner provided in
this section.
(e) Choctaw County may become indebted and may issue
warrants to finance the construction or improvement of
specific county road or bridge projects payable from the
proceeds of any tax levied pursuant to this act.
Section 2. The increase in the rate of the tax as
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
HB635 Enrolled
Page 2
Section 2. The increase in the rate of the tax as
provided in 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 3. This act shall become effective immediately.
29
30
31
32
33
HB635 Enrolled
Page 3
Section 3. This act shall become effective immediately.
________________________________________________
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 01-Apr-26.
John Treadwell
Clerk
Senate 07-Apr-26 Passed
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67