HB191 Alabama 2010 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Terry Spicer
Democrat
Session: Regular Session 2010
Title: Coffee Co., fire protection and emergency medical services, fee levied on certain dwellings and commercial buildings, exemptions, distrib. to Enterprise and Elba, eligible volunteer fire departments and emergency medical service squads, and Volunteer Firefighters Association, referendum
Summary: HB191 would charge Coffee County property owners a $30 yearly fire protection and emergency medical services fee, with exemptions, and distribute the money to eligible fire departments, EMS squads, and the Volunteer Firefighters Association after a county referendum.
What This Bill Does
Imposes a $30 annual fee on owners of dwellings and commercial buildings in Coffee County, with specific exemptions for seniors and low-income residents. The funds are collected like other local taxes, deposited into the Coffee County General Fund, and then distributed: 20% to eligible EMS squads and 80% to the Coffee County Volunteer Firefighters Association (with a small portion retained by the association) to support eligible fire departments based on the number of eligible structures in each district. The money must be used only for fire protection and emergency medical services (training, equipment, supplies, and related insurance), with strict recordkeeping and penalties for improper use; provisions also describe dissolution rules, county liability, and reporting requirements, all contingent on voter approval in a referendum.

Who It Affects
Property owners in Coffee County who own dwellings or commercial buildings (they must pay $30 per year per property, subject to exemptions).
Senior citizens and certain low-income residents (eligible for exemptions from the fee if they meet age/income rules and provide proof).
Eligible Fire Departments outside Enterprise and Elba and contracted Emergency Medical Service squads (receive funds to provide fire protection and EMS services).
Coffee County Volunteer Firefighters Association (acts as a distributor of a portion of funds and coordinates support for eligible departments).
City of Enterprise and City of Elba (receive funds collected on property within their boundaries to fund local fire/EMS services).

Key Provisions
Imposes a fire protection and emergency medical service fee of $30 per year on the owner of each dwelling or commercial building in Coffee County.
Definitions for 'dwelling' and 'commercial building' establish which properties are taxed, with certain exclusions and conditions (e.g., exemptions for certain types of properties and occupancy rules).
Exemption rules: persons aged 65+ and certain low-income residents may qualify to be exempt from paying the fee for their principal residence, with annual reapplication and proof of income required; misrepresentation can lead to loss of exemption and other penalties.
Distribution of funds: 20% to eligible EMS squads; 80% to the Coffee County Volunteer Firefighters Association to distribute among eligible fire departments (with a portion retained by the association); distributions are based on the number of eligible structures in each district.
Use of funds: available only for fire protection and emergency medical services, including training, supplies, equipment, and insurance; funds cannot be used for food, social activities, or fundraising; departments must keep records to verify proper use.
Administration and penalties: the county may adopt rules; misuse or noncompliance can lead to forfeiture of funds and other penalties; failure to meet program requirements may trigger disqualification.
Dissolution and transfer rules: upon dissolution or abandonment of a department or EMS squad, funds are transferred to the County Commission or appropriate successor entities; if none remain, funds go to the county general fund.
Liability and staffing: county officials are immune from liability for actions of the funded departments and squads; funded personnel are not considered county employees.
Referendum and effectiveness: the act takes effect only if approved by a majority of qualified electors in Coffee County in a county referendum; if approved, Sections 2-10 take effect on October 1 of the following year; if rejected, the act has no effect.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Coffee County