HB496 Alabama 2025 Session

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

HB496 would let Elmore County add a 4.5% excise tax on vapor, alternative nicotine, and tobacco products and impose an annual land parcel tax, with the money funding health, safety, and fire/rescue services.

What This Bill Does

If passed, the measure would apply only to Elmore County and authorize the county to collect a 4.5% county excise tax on wholesale sales of vapor products, alternative nicotine products, and tobacco products, in addition to other taxes. It would also authorize an annual property assessment on all parcels of land in the county, with $25 for land-only parcels, $150 for residential parcels, and $300 for commercial parcels. Proceeds from both the tax and the assessment would go to the Enhance Elmore Fund, distributed primarily to public health and safety and to fire/rescue, with specific allocations to local fire departments and EMS needs; an election to ratify the amendment is scheduled for November 4, 2025.

Who It Affects

• Elmore County property owners (residential, commercial, and land-only parcel owners) who would pay the new annual property assessment and, if applicable, the excise tax on wholesale sales of vaping, nicotine, and tobacco products.
• Elmore County public safety entities and residents who benefit from funding for health, safety, fire protection, rescue services, and emergency medical services through the Enhanced Elmore Fund.

Key Provisions

• Proposes a constitutional amendment applicable only to Elmore County to authorize a county excise tax on vapor products, alternative nicotine products, and tobacco products and a countywide annual property assessment.
• Implements a 4.5% tax on gross proceeds of wholesale sales of the specified products; tax collected by county resolution and deposited into the Enhance Elmore Fund; proceeds allocated as 70% to public health and safety and 30% to county fire and rescue.
• Allocates fire/rescue funds to the Elmore County Firefighters Association for equal distribution to each county fire department and allows use for equipment, EMS, training, facilities, insurance, and related needs.
• Implements a land parcel assessment with rates of $25/year (land-only), $150/year (residential), and $300/year (commercial); proceeds go to the Enhance Elmore Fund with 85% to health/safety and the remainder to fire/rescue, distributed similarly to the fire protection fee.
• Includes exemptions, rules for combined ownership parcels, and administrative provisions; requires an election to ratify the amendment on November 4, 2025, with potential nonsubstantive revisions after ratification.

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

Subjects

Constitutional Amendments Statewide; Taxation & Revenue