Proposed Odenville/Margaret Tax

In 2025, St. Clair County ranked 131 out of 139 school systems for per pupil funding in Alabama. The funding the school system currently receives that is eligible for capital projects is limited. A new middle school is expected to cost $35-40 million. Just like most families don’t have cash to pay for a house in full, the school system does not have $35-40 million in reserves to pay for a new school. Construction would be financed through a bond (loan), and additional revenue would be required to secure and repay that bond.

Estimated annual revenue is approximately $2,900,000, though actual collections will vary based on assessed property values. The proposed tax would be for 30 years.

Under Alabama law, 100% of the funds generated by the proposed tax must be spent in Odenville/Margaret Schools. If approved, the tax revenue would be used to secure a bond (debt). The proceeds from the bond could only be used on capital projects in the Odenville/Margaret attendance zone. The primary purpose of the bond proceeds would be to fund a new Odenville Middle School on the campus of St. Clair County High School.

Yes, the tax revenue can be used for any public-school purpose. However, the proceeds generated from a bond can only be used on capital projects, such as a new school. If the tax were to pass, the school system anticipates a limited amount of the tax revenue could be used for other student-related expenditures in the Odenville/Margaret attendance zone. Examples include additional teachers, technology, furniture, and extracurricular support. Only 80% of the tax revenue would be expected to be used to secure a bond. The remaining additional revenue would be available each year for other uses and that revenue could only be used in the Odenville/Margaret attendance zone.

The Board of Education plans to establish an Odenville/Margaret Community Advisory Committee to make recommendations on the use of the remaining revenue within the attendance zone. The Board of Education retains the final legal responsibility to approve all expenditures.

Under Alabama law, ad valorem taxes are calculated based on a property's assessed value, which varies by classification. Owner-occupied residential property is assessed at 10% of appraised value. For such property, a 15-mill increase adds approximately $1.50 per $1,000 of appraised value to the annual ad valorem tax. For example: a home with an appraised value of $100,000 would see an increase of approximately $150 per year; $200,000, approximately $300 per year; $300,000, approximately $450 per year. Property not classified as owner-occupied residential is assessed at a higher percentage of appraised value and would see a proportionately larger increase. Actual amounts will vary based on assessment, exemptions, and classification.

If you would like to know exactly how much it will cost, you can find your tax assesssment record here: Parcel Viewer. Search parcels by name or address. Once you have found the parcel, click on “Property Taxes and Improvements” in the green box to find your assessment record. Locate your assessed value and multiply by .015 to calculate your increase in cost for an additional 15 mills. See example below: 

While land and farms are not exempt from property taxes, those that qualify for current-use valuation pay significantly less tax per acre because they are assessed based on their current use rather than their fair market value.

You can calculate how much a 15 mill increase will cost you by multiplying your assessed property value times .015. (DO NOT USE APPRAISED VALUE.)

If you would like to know exactly how much it will cost, you can find your tax assesssment record here: Parcel Viewer. Search parcels by name or address. Once you have found the parcel, click on “Property Taxes and Improvements” in the green box to find your assessment record. See example below:

No. Amendment 972 to the Alabama Constitution (Ala. Const. § 59-10.21) provides that the proceeds of a school district tax may not supplant or reduce any other funds distributed for the benefit of the school system or the tax district. Odenville and Margaret Schools would continue to receive their share of state, county, federal, and local funds on the same basis as other schools in the system. This requirement governs the effect of the new tax. It does not prevent changes in funding that result from state or federal funding formulas, enrollment changes, or the expiration of one-time funds.

Yes. Funds have already been allocated for a new lunchroom to serve OIS and OMS. This project is in the planning stage with an architect. However, if the tax passes, the scope of the project will be reevaluated to serve the remaining students on the current campus. 

The Board of Education anticipates that Margaret may need its own middle school and high school in future years. The Board has determined that establishing a middle school in Margaret without a corresponding high school would present significant operational challenges. Under the current proposal, Margaret students in the affected grades would attend the new Odenville Middle School.

To build a new middle and high school in Margaret, the district would need to redraw attendance boundaries and establish a new tax district. Because redrawing district lines requires comparable millage rates, a separate Margaret attendance zone cannot be created under the current tax structure.

Currently, students zoned for Margaret who are in the Springville feeder pattern pay an additional 15 mills compared to students in the Odenville feeder pattern. This difference in tax rates prevents the creation of a standalone Margaret attendance zone.

If this measure passes, it will eliminate the millage rate difference between Margaret students in the Springville and Odenville feeder patterns. As a result, the district would have more flexibility to create a separate Margaret attendance zone in the future, if needed.

If the measure does not pass, the proposed tax would not be levied and property tax rates in the Odenville School Attendance and Tax District would remain unchanged. The school system would not receive the estimated $2,900,000 in annual revenue, would not secure the bond described above, and the new Odenville Middle School would not be constructed under the current proposal. Odenville Middle School students would continue to attend the existing facility.

Pursuant to Ala. Code § 17-17-5.1, this information is provided by the St. Clair County Board of Education for the purpose of informing members of the public about the upcoming election, providing objective analysis or factual information about the local ballot measure, and encouraging citizens to vote. This communication does not advocate a position on the proposed millage.