Alabamians go to the polls on Tuesday to vote on two major things: to choose new leaders going forward and to approve or reject state constitutional changes recommended by the Alabama Legislature. Amendment 6 would authorize certain cities to use special property tax revenues to pay for capital improvements.
The Authorize Certain Cities to Use Special Property Tax Revenue to Pay for Capital Improvements Directly Amendment was sponsored by State Rep. Mike Ball.
A “yes” vote would amend the Alabama Constitution to allow certain cities that were previously authorized to pass a special property tax to pay for bonds or other forms of debt to fund capital improvements to instead use the tax revenue to pay for capital improvements directly. Essentially it would allow city governments to use the tax revenues to pay for capital improvements on a pay-as-you-go basis rather than having to do a bond issue and then using the tax to pay the bondholders. Passing Amendment six would also validate the previous actions of cities that have previously used their special property tax revenues for capital improvements.
A “no” vote would prevent those certain cities that were previously authorized to pass a special property tax to pay for bonds or other forms of debt to fund capital improvements from using that tax revenue to pay for capital improvements directly. If the voters do not ratify Amendment six, then cities that have used such taxes previously may have a legal issue to resolve.
The Alabama House of Representatives unanimously approved the Ball amendment on February 4, 2021. The state Senate followed up and unanimously passed the amendment on April 29, 2021.
Amendment six reads: “Proposing an amendment to the Constitution of Alabama of 1901, as amended, each municipality authorized under Amendment No. 8 to the Constitution of Alabama of 1901, now appearing Section 216.01 of the Recompiled Constitution of Alabama of 1901, as amended, to levy and collect the ad valorem tax pursuant to Amendment No. 8 for the purpose of paying bonds and the interest thereon, and may also levy and collect such ad valorem tax and utilize such funds for capital improvements on a pay-as-you-go basis at a rate not exceeding the rate then lawfully permitted for the municipality to directly pay the costs of public capital improvements, as well as to pay the principal and interest on bonds, warrants, or other securities issued to finance or refinance the costs of the improvements; and to ratify, validate, and confirm the levy and collection of such tax levied and collected for any of these purposes prior to the ratification of this amendment. (Proposed by Act 2021-327).”
There are no costs to Amendment 6.
The oft-amended Alabama Constitution of 1901 is the longest constitution in the world, and it is the oldest state constitution in use today in the USA.
Polls open on Tuesday at 7:00 am and close at 7:00 pm. You must vote at your assigned polling place, and you must bring a valid photo ID to the polls with you. If you do not have a photo ID, you may obtain one at no cost from your local board of registrar’s office or by contacting the Alabama Secretary of State’s office.
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