Senate Bill 356 Alabama 2026 Session

Summary

Primary Sponsor

Randy PriceSenator

Republican

Session

2026 Regular Session

Title

Chambers County; ad valorem fire protection tax levied, opt-out for certain areas of county provided; constitutional amendment

Summary

Chambers County would be able to levy a two-mill ad valorem fire protection tax with an opt-out for areas served by paid departments, through a constitutional amendment.

What This Bill Does

It would authorize a two-mill fire protection tax in Chambers County and collect the funds through the County Revenue Commissioner. The net proceeds would be distributed to volunteer fire protection associations or entities based on the area they serve. Areas served by paid municipal or district fire protection can opt out if their local governing body adopts an ordinance or resolution. Proceeds could be used for capital needs like trucks, stations, equipment, training, insurance, utilities, and repairs, but not salaries or administrative costs.

Who It Affects

• Property owners in Chambers County would pay the two-mill tax unless their area opts out
• Volunteer fire protection associations/entities in Chambers County would receive funding proportionate to the area they serve
• Municipalities, unincorporated towns, districts, and authorities that provide paid fire protection can opt out by local action
• Chambers County Revenue Commissioner would collect and distribute the funds

Key Provisions

• Imposes a two-mill ad valorem fire protection tax in Chambers County on real property (with opt-outs for areas served by paid departments).
• Net proceeds are collected by the Chambers County Revenue Commissioner and distributed to volunteer fire protection associations/entities proportionate to the area they serve (per State Forestry Commission determination).
• Property owners served by paid fire protection can opt out if their local governing body or district/authority adopts an ordinance or resolution.
• Proceeds may be used for capital fire protection needs (trucks, stations, equipment, training, insurance, utilities, repairs) and cannot be used for salaries or administrative expenses.
• The Legislature may establish further implementation rules by local law.
• An election to ratify the amendment will be held statewide on November 3, 2026.

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 10, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Chambers County