Alabama 2026 Regular Session

Alabama House Bill HB109

Introduced
1/13/26  
Refer
1/13/26  
Report Pass
1/20/26  

Caption

Baldwin County, ad valorem tax continued, constitutional amendment

Impact

If enacted, HB109 would solidify the existing structure surrounding the ad valorem tax specifically for Baldwin County. This means that the tax will not only continue but may also provide a stable source of revenue that local government can predict and plan around. This structure is crucial for the day-to-day functioning of the municipality and impacts financial planning at various levels within the county's administration.

Summary

House Bill 109 is a proposed constitutional amendment concerning the continuation of ad valorem tax in Baldwin County. This legislation seeks to ensure that the ad valorem tax currently in place can be sustained without interruption, facilitating constant revenue flow for the local government. The bill signifies an important step for Baldwin County officials who rely on this tax to fund essential services such as education, public safety, and infrastructure.

Contention

The bill could face contention, particularly from citizens or groups who may oppose tax increases or seek transparency regarding how tax revenues are utilized. Critics may argue that such a constitutional amendment reduces flexibility in local governance by locking in specific revenue mechanisms, limiting future discussions about tax reforms that could potentially benefit residents. This could spark debates about accountability and the appropriate use of taxpayer money in Baldwin County.

Companion Bills

No companion bills found.

Previously Filed As

AL HB486

Baldwin County, ad valorem tax further provided for, constitutional amendment

AL HB508

Baldwin County, constitutional amendment, Belforest Landmark District established

AL HB351

Choctaw County; ad valorem tax on certain property increased

AL SB44

Tuscaloosa County, Constitutional Amendment, sales and use tax, additional required to be approved by referendum in a general election

AL HB446

Baldwin County, annexation the City of Daphne

AL SB276

Baldwin County, Legislative Office Fund and distributions from county privilege license tax further provided for

AL HB78

Baldwin County, provides for court proceedings in branch courthouses

AL HB394

Montgomery County, Montgomery City Council authorized to join state retirement system, constitutional amendment

AL HB420

Baldwin County, further provides for the distribution of the proceeds of the special privilege license tax

AL HB421

Baldwin County, further provides for the distribution of the proceeds of the special privilege license tax

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