On Nov. 4, Alabamians will vote on whether to levy a tax on residents of Limestone County that have annexed into the City of Madison in a measure that could have “far-reaching effects,” a judge said.

The proposal, which appears on the ballot as Constitutional Amendment 3, would collect 10.5-mil ad valorem tax from annexed residents to fund Madison City Schools.

The wording of the proposed amendment, which was approved for the ballot by the Legislature last year, said the tax is “for the purpose of equalizing the rate of ad valorem taxation in those portions of the City of Madison located in Limestone County with the portions of the city located in Madison County.” It would mandate that Madison residents inside Limestone County pay the same tax Madison residents pay to help fund city schools.

Currently, a portion of Limestone County residents’ taxes help fund Limestone County Schools.

Dee Fowler, superintendent of Madison City Schools, did not return a call to his office Friday.

According to Limestone County Probate Judge Mike Davis, the portion of the City of Madison inside Madison County has more than 23,600 registered voters, and the portion of the city inside Limestone County has about 1,350 registered voters.

He said it is unlikely the measure will fail because Limestone voters have little voice.

Davis said he was unaware of the measure before he saw it on the ballot and said many residents may not know of the proposal.

Although it is a statewide amendment, the measure requires a majority vote of Madison registered voters. It could pass statewide but still would not be implemented if it does not pass in Madison, Davis said.

However, if the measure does pass statewide but fails in Madison, members of the Madison City Council would be allowed to call for subsequent elections every 12 months without legislative approval.

“It appears to be an effort to ensure the success of the tax-raising measure,” Davis said.

But if the measure fails to gain a majority of voters statewide, it could not be brought back before voters without legislative approval.

Davis said he does not recall any legislation that addresses taxation in annexed portions of a county, making this amendment groundbreaking.

“This amendment has far-reaching effects,” he said. “If this passes, Huntsville and Decatur will be lining up to do the same thing next time.”