The bill proposes to levy an ad valorem tax in Wilcox County to replace an expiring tax that is set to conclude in 2027. Specifically, it seeks to increase the current tax rate from 10 mills to a maximum of 19 mills on each dollar of assessed value, which represents an increase of nine mills. This increase will only take effect after the expiration of the existing tax, ensuring that there is no net increase in the total ad valorem tax rate levied in the county. The additional revenue generated from this increase will be allocated with two mills going to the county general fund and seven mills to the Wilcox County Board of Education for public school purposes.

The implementation of this tax increase is contingent upon the approval of a majority of qualified voters in the county during the next election. The bill also includes a provision that it will become effective on June 1, 2026. The language of the bill includes the insertion of the term "Enrolled" and the date of passage in the Senate as March 17, 2026, while it deletes references to the expiring tax authorized by Act 2002-428, which is set to be finalized for collection on October 1, 2027.