HB496 Summary

• Proposes constitutional amendment for 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.

• Authorizes annual property assessments on all parcels in Elmore County: $25 for land-only parcels, $150 for residential parcels, and $300 for commercial parcels.

• Creates the "Enhance Elmore Fund" to receive all tax and assessment proceeds, with 70-85% allocated to public health and safety and remaining funds to county fire and rescue protection distributed through the Elmore County Firefighters Association.

• Exempts properties that are otherwise exempt under Section 45-26-141.09 of the Alabama Code and allows contiguous parcels with common ownership to be assessed as a single unit.

• Election on proposed amendment scheduled for November 4, 2025, requiring approval by a majority of qualified electors voting on the measure.