AL SB356

Levies a 2-mill ad valorem tax on all real property in Chambers County for fire protection purposes, to be collected by the County Revenue Commissioner

Distributes tax proceeds to volunteer fire protection associations and entities proportionate to their service area as determined by the State Forestry Commission

Exempts property owners served by paid municipal, town, district, or authority fire departments if the governing body adopts an ordinance or resolution opting out of the tax

Restricts expenditures to fire trucks, stations, equipment, communications, training, insurance, utilities, and repairs—prohibits use for salaries, administrative expenses, or compensation

Requires approval by voters at the November 3, 2026 statewide general election to take effect as a constitutional amendment