Alabama Constitution Section 215 Limitation on county property tax rates special county taxes for public buildings bridges and roads
Here is the full text of Section 215 of the Alabama Constitution, which addresses limitations on county property tax rates and provisions for special county taxes for public buildings, bridges, and roads:
Section 215 – Limitation on County Property Tax Rates; Special County Taxes for Public Buildings, Bridges, and Roads
No county in this state shall be authorized to levy a greater rate of taxation on its property for all purposes (exclusive of the special school tax of ten mills per dollar authorized by section 269 of this Constitution, and the taxes required to pay debts existing at the ratification of this Constitution) than one-half of one percent (5 mills) on the value of such property, unless the rate of taxation, the purpose or purposes for which it is levied, and the time it is proposed to be continued shall have been first submitted to the vote of the qualified electors of such county, and two-thirds of the electors voting at such election shall have voted in favor of such increase.
🔍 Key Points:
General Limit: Counties are limited to a tax rate of 0.5% (5 mills) on property.
Exclusions:
Special school tax under Section 269.
Taxes for debts existing when the Constitution was ratified.
Exceptions (for increased rates):
Must be approved by 2/3 vote of qualified voters in the county.
The proposal must include:
The rate of the proposed tax,
The purpose(s) (like buildings, roads, bridges),
The duration the tax will be in effect.
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