The Marion City Council voted on Tuesday, Jan. 5, to approve a tax abatement for a project tied to the former Judson College campus, confirming that a deal to repurpose the property has advanced beyond preliminary talks. The action came in the form of Resolution 2026-1-05-001, described in the meeting as “an agreement between the City of Marion and Judson College Properties, LLC, a Texas corporation,” referred to as “the owner of the prior-named Judson College campus.”
Mayor Dexter Hinton introduced the measure and said the city had been working to ensure the abatement was appropriate under Alabama law. “It took some time to get that prepared and make sure it was appropriate,” Hinton said, noting that City Attorney Ainka Jackson had reviewed the paperwork. Councilmember Arrington made the motion to approve, and Councilmember Leon Kennie seconded. The resolution passed on a roll-call vote with all members voting in favor.
A representative of the buyer attended the meeting and was introduced as “Ms. Dew” or “Ms. Duke.” The representative told council members that the project team has been working “with your mayor and with Donald Bennett since last February,” and also with “the Governor’s Office, Commerce, ADECA, the county and the city. We’re incredibly close.” She added that the team will seek a vote from the Perry County Commission on Tuesday, January 13, after which “pretty exciting announcements” could follow regarding plans for the campus.
The representative said she would answer councilmembers’ questions “within the NDA” that parties had signed, then left shortly after the vote. She was thus unavailable for follow-up questions from the media or public following the meeting.
Editor’s note: An NDA, or non-disclosure agreement, is a private contract in which parties agree not to share certain information publicly; it does not by itself make public records confidential once used in public business.
Council discussion focused briefly on what the abatement would do. Hinton characterized it as “an act of good faith letting an industry know that you’re putting, I guess, something in the pot” to signal the city’s participation alongside state incentives. In response to a question from Councilmember Ann Lecroy, the discussion touched on the fact that the campus had previously been tax-exempt as an educational institution, and that, in the context of the abatement, “we wouldn’t have to pay property taxes,” according to the buyer’s representative, with the understanding that state abatements typically require matching local action.
“For Judson,” said the representative, “It was an educational facility before, so they weren’t paying taxes, so there’s not a loss there.” The resolution’s text, as summarized aloud, refers to a 20-year term with an option for the parties to revisit the agreement at ten years for a potential payment-in-lieu-of-taxes arrangement.
Under Alabama’s incentives laws, local governments may abate certain non-education ad valorem (property) taxes on qualifying new investment, as well as some construction-related sales and use taxes and recording or mortgage taxes, while education-levied portions are generally not abated.
City officials and the buyer’s representative did not disclose the intended use of the campus on Tuesday night.
