A longstanding dispute over Baldwin County’s one-cent sales tax revenue has escalated into a heated political battle in the Alabama State House, pitting lawmakers against each other and drawing statewide attention.
The controversy centers on whether the city school systems of Gulf Shores and Orange Beach should receive a share of the countywide sales tax, which currently allocates 40% of its proceeds to the Baldwin County Board of Education. This allocation was established in 1983, a time when the county had only one public school system. Gulf Shores and Orange Beach, which formed their own school systems in 2019 and 2022, respectively, currently receive none of these funds, despite contributing significantly to the county’s tax revenue.
State Sen. Chris Elliott (R-Josephine) says that’s an issue of fairness — and has introduced legislation to change it. His bill would redistribute the tax proceeds to include Gulf Shores and Orange Beach, a move he argues is long overdue.
“When these two school systems split off, they had an expectation that their legislative delegation would update the statute,” Elliott said. “Most of what we do here in Montgomery is update statutes. We do that on a regular basis.”
The issue, once considered a hyper-local concern, is now reverberating across the Legislature.
State Sen. April Weaver (R-Brierfield) has introduced a separate statewide proposal — SB270 — that would redefine how sales tax revenues are distributed among school districts. Though the bill does not specifically name Baldwin County, its potential impact on similar disputes has raised eyebrows. Critics say it amounts to overreach into local matters, while supporters argue it creates a more equitable statewide standard.
Then came the pushback.
State Sen. Greg Albritton (R-Atmore), whose district includes parts of Baldwin County, strongly opposes Elliott’s proposal and Weaver’s bill alike. He contends that allowing breakaway school systems to claim a share of pre-existing tax arrangements undermines long-standing commitments and could open the floodgates for similar challenges in other counties.
“You’re jumping right in the middle of a Baldwin County civil war. I hope you understand that,” Albritton said of Weaver’s proposed legislation.
The debate over SB270 reached a boiling point in committee last week, when Elliott — serving as chair — declared the bill had passed after a voice vote with apparent opposition. The move drew immediate criticism from Baldwin County Superintendent Eddie Tyler, who called it “unconstitutional.”
The tension between Elliott and Albritton — both Republicans from Baldwin County — has become one of the most visible conflicts of the session. The two senators have publicly clashed over the issue in committee meetings, with Albritton threatening to filibuster the issue on the Senate floor.
Grace Heim is a state and political reporter for Yellowhammer News. You can follow her on X @graceeheim or email her at [email protected].
