SB508 Alabama 2015 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: William “Bill” M. BeasleySenator
Democrat
Session: Regular Session 2015
Title: Russell Co. volunteer fire departments, fire protection service fees authorized for certain property outside corp. limits of City of Phenix City, exemptions, collection, purposes, uses, distribution of funds, provided for, referendum
Summary: SB508 would authorize Russell County to charge a fire protection service fee on homes and businesses outside Phenix City to fund volunteer fire departments and EMS, with exemptions and a countywide referendum.
What This Bill Does
It creates a $50 annual fee for residences and a $100 annual fee for commercial buildings outside Phenix City, collected similarly to property taxes, with exemptions for seniors and certain low-income residents. Funds go into a special county fire services fund and are distributed to eligible volunteer fire departments (32.5% in equal shares) and the Russell County Firefighters Association (the rest, based on the number of eligible residences and commercial buildings in each district). The money can be used only for fire protection and EMS-related needs (like training, supplies, equipment, and insurance), not salaries or meals, and the county can regulate the program and impose penalties for improper use; the program requires a public referendum and will take effect only if approved.

Who It Affects
Residents outside the City of Phenix City limits and owners of commercial buildings in those areas would pay the new fire protection service fees ($50 for residences, $100 for commercial buildings), with exemptions available for seniors and eligible low-income individuals.
Eligible volunteer fire departments and the Russell County Firefighters Association would receive the collected funds and use them to provide fire protection and emergency medical services, subject to county oversight and accountability requirements.

Key Provisions
Applies to all of Russell County except the portion within Phenix City; requires a countywide referendum to take effect.
Imposes a $50 annual fire protection service fee on residences and a $100 annual fee on commercial buildings outside Phenix City; the fee is not a tax and is used to fund fire and EMS services.
Exemptions: (a) seniors 65+ already exempt from property tax are exempt from the fee; (b) certain low-income individuals under 65 with AGI $12,000 or less may apply for an annual exemption with proof of income.
Definitions for commercial buildings and residences determine what is taxed and what is exempt from the fee.
Funds are deposited into a special county fire services fund and distributed: 32.5% to eligible volunteer fire departments in equal shares; 67.5% based on the number of eligible residences and commercial buildings in each district.
Expenditures are limited to fire protection and EMS services (training, supplies, equipment) and insurance; salaries, food, and fundraising activities are not allowed; departments must maintain records.
The Russell County Commission regulates the fee program, may adjust the fee, and can require repayment plus a 10% penalty for improper use of funds.
If a department dissolves or is abandoned, remaining funds go to the county, and, if multiple departments remain, funds are divided among them.
Departments and their personnel are not considered county employees; the county has liability immunity except for their own negligent conduct.
Election costs are paid from the county general fund; the referendum will ask voters to approve or reject the local law authorizing the fee.

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