Is the Baldwin County School Tax Conflict a Local Conflict or a Statewide Problem?
As officials in Montgomery assess whether a difficult local tax dispute deserves statewide legislation, a heated argument over school finance in Baldwin County may soon take center stage.

Senate Bill 270 (SB270), which could change the distribution of sales tax revenue when city school systems break from county systems, might be brought back to life Tuesday at a public hearing held by the Alabama State Senate's County and Municipal Government Committee.
The Heart of the Conflict
A one-percent sales tax that was initially intended for the county education system and adopted in Baldwin County in 1983 is at the heart of the dispute. Since then, two cities have established their own autonomous school districts: Orange Beach (2022) and Gulf Shores (2020). Both cities' leaders now contend that they should receive a portion of the sales tax money generated inside their borders.
The committee's chair, Senator Chris Elliott, R-Josephine, is spearheading the effort to reintroduce SB270 for review, even though the committee originally recommended that it be kept a local issue. Elliott contends that the problem is statewide in scope and extends beyond Baldwin County.
SB270's Proposals
In locations that are also served by city school systems, counties would no longer be permitted to retain all local sales tax money for county schools under SB270. Rather, the tax would be distributed according to the number of students, which Elliott refers to as "the equitable thing to do."
Elliott stated, "We must make sure that the tax dollars follow the students, not simply the system, when a school split occurs." "This is about equity throughout Alabama, not about stealing from one and giving to another."
Elliott pointed out that a similar arrangement that splits sales tax money between county and city systems is already in place in other parts of the state, such as Jefferson County.
Internal Opposition
Not everybody is in agreement.
If the bill moves forward, Atmore Senator Greg Albritton, a Republican, has threatened to filibuster it. He is adamant that this problem should remain local and has criticized Elliott's attempt to take it to the state level.
"This is not good for Baldwin County," Albritton stated. "The county system has higher needs than the city systems that are already building new schools."
He charged Elliott with escalating the hostility currently splitting the county by encouraging future school divisions in neighborhoods like Fairhope and Daphne.
Comparing Statewide and Local Law
Elliott had previously proposed two local measures, SB135 and SB136, to change Baldwin County's sales tax income distribution. However, the county's legislative delegation did not unanimously support such bills, therefore they stalled. The measures have only received public support from Rep. Frances Holk-Jones, a Republican from Gulf Shores.
Elliott is now trying to resolve the matter through SB270, a statewide measure, as a result of the impasse; Albritton describes this as a "quite abnormal" action.
"Those with and without"
The dispute has caused more division in Baldwin County. Albritton warns that the tax dispute is creating a rift between the wealthy, tourism-driven southern areas (Orange Beach, Gulf Shores) and the rural, underfunded communities in the north.
Albritton remarked, "It has become a subject of the haves and have-nots," "If you are not south of I-10, you are slipping behind." That is the wrong message being sent out.