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Local tax abatements approved for buyer of former Judson campus

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Planned site use still not identified by representative of ‘Judson College Properties, LLC’ in Marion on Monday

Marion’s City Council on Tuesday, January 5, 2026, approved a tax abatement for a project tied to the former Judson College campus, signaling that a deal to repurpose the property has moved past preliminary talks. The measure, adopted as Resolution 2026-1-05-001, describes an agreement with “Judson College Properties, LLC, a Texas corporation,” identified at the meeting as the buyer.

Mayor Dexter Hinton told councilmembers the city had worked to make sure the paperwork was proper. “It took some time to get that prepared and make sure it was appropriate,” he said, adding that the city attorney had reviewed it. He later characterized the abatement as “an act of good faith… putting, I guess, something in the pot” alongside state incentives.

A representative of the buyer—introduced as “Ms. Dew” or “Ms. Duke”—said the team has been working “with your mayor and with Donald Bennett since last February,” and “with the Governor’s Office, Commerce, ADECA, the county and the city. We’re incredibly close,” she said, adding that a Perry County Commission vote is expected Tuesday, January 13, after which “pretty exciting announcements” could follow.

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The council did not disclose the planned use for the campus. The resolution was summarized aloud as a 20-year abatement with a 10-year revisit for a potential payment-in-lieu-of-taxes arrangement. Under Alabama law, abatements typically cover non-education ad valorem (property) taxes on new eligible investment and some construction-related taxes; education-levied portions generally are not abated. The campus property was previously tax-exempt as an educational institution.

As of press time, no company by the name “Judson College Properties,” nor any relevant business with a similar name, appears in online searches of Alabama, Texas, or Delaware business registries. City officials said parties had signed non-disclosure agreements.

In November, the Times-Standard-Herald reported three points based on reliable but limited information: that the campus was under contract; that the buyer was based in Texas; and that the buyer was connected to the medical/pharmaceutical/biotech sector. The first two now appear borne out by the council’s action and the Texas identification. The industry affiliation has not yet been confirmed in public documents.

To test the rumors, the Times-Standard-Herald asked a range of companies with operations in Alabama and/or Texas to confirm or deny involvement. Eli Lilly, Evonik, PCCA, and Ancora Education responded on the record to say they are not involved. As of press time, McKesson, Cardinal Health, and Cencora had not responded.

Of those three, only McKesson is headquartered in Texas, and McKesson already operates a pharmaceutical distribution facility in the Bessemer/McCalla area. None of these indicators, on their own, prove involvement, and companies frequently work through affiliates or special-purpose entities formed in other states.

The Times-Standard-Herald has filed public-records requests with the City of Marion, Perry County Commission, the Perry County Airport & Industrial Authority (directed by Donald Bennett), the Alabama Department of Commerce, the Alabama Department of Economic and Community Affairs, and the Alabama Department of Revenue. No records had been produced as of press time.

By law, a copy of the executed abatement agreement must be filed with the Department of Revenue within ninety days of approval. The newspaper has asked the department to provide that filing when it arrives.

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