AL HB439

Proposes a constitutional amendment applicable only to Elmore County allowing the county commission to levy a 4.5% excise tax on wholesale sales of vapor products, alternative nicotine products, and tobacco products.

Establishes an annual property assessment on all Elmore County parcels: $25 for land-only parcels, $150 for residential parcels, and $300 for commercial parcels, with $1 annual increases on October 1.

Directs excise tax proceeds to the Enhance Elmore Fund with 70% allocated to public health and safety and 30% to county fire and rescue protection through the Elmore County Firefighters Association.

Directs property assessment proceeds to the Enhance Elmore Fund with 85% of residential and commercial parcel proceeds allocated to public health and safety, and remaining proceeds to county fire and rescue protection.

Schedules a referendum on the amendment for November 4, 2025, requiring approval by a majority of qualified electors voting thereon.