Senate Bill 359 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

Proposes a constitutional amendment to levy a two-mill ad valorem fire protection tax in Chambers County with an opt-out for areas served by paid fire departments.

What This Bill Does

If passed, the bill would add a two-mill tax on real property in Chambers County (except areas that opt out). The net proceeds would be collected by the Chambers County Revenue Commissioner and distributed to volunteer fire protection associations based on the area they serve. Property owners served by paid fire departments or districts may qualify for an exemption if their local governing body or district board adopts an opt-out. Proceeds could be used for equipment, stations, 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 if served by paid departments
• Volunteer fire protection associations would receive tax proceeds proportionate to the area they serve
• Municipalities, unincorporated towns, and certain districts/authorities that provide paid fire protection could opt out of the tax for their areas
• Paid fire protection providers that opt out would not receive tax proceeds and would rely on other funding sources

Key Provisions

• Imposes a two-mill ad valorem fire protection tax on all real property in Chambers County, except property described in the opt-out provisions.
• Net proceeds are collected by the Chambers County Revenue Commissioner and distributed to volunteer fire protection associations proportionate to the area served, as determined by the State Forestry Commission.
• Property owners receiving protection from paid fire departments or districts may be exempt if the governing body or the board of directors adopts an opt-out.
• Proceeds may be used to acquire fire trucks, stations, equipment, training, insurance, utilities, and repairs; salaries and administrative costs cannot be paid from the proceeds.
• The Legislature may provide for further implementation and administration of this amendment.
• An election is required in the statewide general election on November 3, 2026 to approve or reject the amendment.

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