SB184 Summary

• Levies an annual $30 fire protection and emergency medical service fee on owners of dwellings and commercial buildings in Coffee County, with exemptions for schools, churches, senior citizen facilities, utility infrastructure, and agricultural buildings.

• Provides exemptions for persons age 65 or over exempted from property tax, and for persons 65+ with annual adjusted gross income of $12,000 or less who apply by July 1 each year.

• Distributes collected funds to the City of Enterprise and City of Elba (for their respective fire and emergency medical services), with remaining funds split 20% to eligible emergency medical service squads and 80% to the Coffee County Volunteer Firefighters Association for distribution to eligible fire departments.

• Permits Coffee County Commission to retain up to 3% administrative fee and restricts fund usage to fire protection, emergency medical services, training, supplies, equipment, and liability insurance; prohibits expenditures for food, drink, and social activities.

• Makes the act conditional on approval by a majority of Coffee County voters in a referendum held on the same day as the next countywide election, with the fee taking effect October 1 of the following year if approved.