HB485 Summary

• Levies annual fire protection service fees of $75 per residence and $150 per commercial business in the Union Volunteer Fire and Rescue District in Tallapoosa County to fund fire protection and emergency medical services.

• Exempts persons age 65 or older exempted from property tax, and persons under 65 with annual adjusted gross income of $12,000 or less (for principal residence only) with annual proof of income required by December 1.

• Collects fees through the same methods as ad valorem taxes; Tallapoosa County Commission retains 3% for collection costs and distributes remaining funds to Union Volunteer Fire and Rescue, Inc. within 30 days.

• Restricts fund expenditures to fire protection services, emergency medical services, training, supplies, equipment, fuel, business expenses, and liability insurance; prohibits spending on salaries, food, alcohol, or social activities.

• Requires approval by majority vote in a referendum held on the same day as the next primary, general, or special election following the bill's passage before the act becomes operative.