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Alabama Tax Increment Financing — Title 11 Chapter 99 TIF Districts (AL)

Tracked preemption from the Alabama overlay bundle.

Overview

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Effective
1987-07-01
Sunset
—
Authority
state
Scope
state:AL
Other Alabama preemptions
Alabama Short-Term Rentals — No State Preemption (April 2026)Alabama Density / ADU / Inclusionary Zoning / Design Review — No State PreemptionAlabama Black Belt National Heritage Area — Non-Regulatory Heritage DesignationAlabama Land Recycling & Economic Redevelopment Act — Voluntary Brownfield CleanupSelma to Montgomery National Historic Trail — NPS Viewshed Compatible-Use AdvisoryMobile Bay National Estuary Program — CCMP Coordination (Non-Regulatory)Alabama Group-Home Preemption — Multi-Family District InclusionAlabama Manufactured Housing — No Zoning Preemption (Title 40/24 govern taxation, installation)

Trigger predicate

When this evaluates true for a parcel, the law's preempted fields take precedence over base zoning.

AND
  • city.has_adopted_chapter_99_tif_district == True
  • parcel.in_designated_tif_district == True

Preempted fields

4 fields on the base district schema are rewritten when the trigger fires.

FieldOpValueNote
base_districts[*].tif_tax_increment_financing_availableoverrideTrue§11-99-4: local governing body may create a tax increment district by ordinance after public hearing. Increment above the base-year assessment is captured for redevelopment / public improvements / project debt service.
base_districts[*].tif_district_max_duration_yearscap_at3030-year maximum duration when ≥50% of district (by area) is blighted/economically distressed. Standard TIF district term is shorter.
zoning_decision_procedure.tif_requires_public_hearing_with_15_day_noticeoverrideTrue§11-99-4: public hearing required; notice published twice in newspaper of general circulation in the 15-day period preceding hearing.
zoning_decision_procedure.tif_requires_adopted_project_planoverrideTrueProject plan must list proposed public works/improvements, estimated costs by kind, and financing methods.

Citation

Authority source
Ala. Code §§11-99-1 through 11-99-10 (Tax Increment Districts)
§ §§11-99-1 et seq.; §11-99-2 (definitions); §11-99-4 (creation procedure); §11-99-5 (tax increment base)
https://codes.findlaw.com/al/title-11-counties-and-municipal-corporations/al-code-sect-11-99-4.html

Research notes

Alabama's TIF enabling statute. TIF designation is not itself a zoning action — base zoning still controls — but the adopted Project Plan typically pairs with rezoning, redevelopment plan adoption, and bond issuance. Active AL TIF districts include Birmingham (multiple including downtown, UAB area), Mountain Brook (Lane Parke / English Village), Hoover (Stadium Trace Village), Mobile, Huntsville (City Centre), Montgomery, Tuscaloosa (Riverwalk). Birmingham TIF districts are administered through the Birmingham Commercial Development Authority. Distinct from the federal Opportunity Zone designation (26 U.S.C. §1400Z-2) which overlays separately.