HB439 Alabama 2025 Session

Updated Feb 23, 2026

Summary

Primary Sponsor: Troy StubbsRepresentative
Republican
Session: 2025 Regular Session
Title: Elmore County, to allow county commission to levy a tax on vapor products, alternative nicotine products, and tobacco products; and to levy a property assessment.
Summary: HB439 would let Elmore County voters approve a constitutional amendment to authorize a county tax on vapor/alternative nicotine/tobacco products and a county property tax, with proceeds funding health, safety, and fire services through the Enhance Elmore Fund.
What This Bill Does
If passed, the amendment would allow Elmore County to impose a 4.5% county excise tax on the wholesale sale of vapor products, alternative nicotine products, and tobacco products, in addition to existing taxes. It would also authorize an annual property assessment on all parcels, with rates of $25 for land-only parcels, $150 for residential parcels, and $300 for commercial parcels, increasing by $1 each October 1. Proceeds from both taxes would go into the Enhance Elmore Fund and be distributed to support public health and safety (70% from the excise tax and 85% from the property assessment) and fire/rescue services (30% and the remainder, respectively). Fire services funds would be allocated to the Elmore County Firefighters Association for equal distribution to each member department and used for fire protection, EMS, equipment, and related needs. The measure applies only to Elmore County and requires voter approval in November 2025.

Who It Affects
Property owners and landowners in Elmore County, who would pay the annual property assessment based on parcel type (land-only, residential, commercial).
Vendors and wholesalers of vapor products, alternative nicotine products, and tobacco products in Elmore County, who would pay the county excise tax.
Residents and taxpayers in Elmore County who benefit from funding for public health, safety, and fire/rescue services.
Elmore County fire departments and firefighters, who would receive funds for fire protection, EMS, equipment, buildings, training, and related needs.

Key Provisions
Section 1: Applies only to Elmore County and establishes the proposed constitutional amendment to authorize the new taxes and collection.
Section 2: Establishes a county excise tax of 4.5% of gross wholesale proceeds on vapor products, alternative nicotine products, and tobacco products; tax is in addition to other taxes and is collected by county resolution; proceeds go to the Enhance Elmore Fund with 70% used for public health and safety and 30% for fire and rescue; funds distributed to the Elmore County Firefighters Association for equal allocation to each member department.
Section 2 (continued): Defines how funds may be used for fire protection, EMS, equipment, facilities, and related services.
Section 3: Establishes a county property assessment on all parcels with rates of $25/year for land-only parcels, $150/year for residential parcels, and $300/year for commercial parcels; assessment increases by $1 each October 1; exemptions and collection/administration guidelines are specified; proceeds go to the Enhance Elmore Fund with 85% for public health and safety and the remainder for fire/rescue, distributed similarly to the fire protection framework.
Election provisions: A November 4, 2025 election to approve or reject the amendment, with a description of the amendment to appear on the ballot; ratification required for the amendment to become part of the Constitution.
Nonsubstantive revisions: Upon ratification, the Code Commissioner may make non-substantive editorial changes to incorporate the amendment into the constitution.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation & Revenue