AL SB359

Proposes a constitutional amendment to levy a 2-mill ad valorem tax on all real property in Chambers County for fire protection purposes

Tax proceeds would be distributed to volunteer fire protection associations proportionate to the area they serve, as determined by the State Forestry Commission

Municipalities, unincorporated towns, districts, and authorities with paid firefighters may opt out of the tax by adopting an ordinance or resolution

Funds may only be used for fire trucks, stations, equipment, communications, training, insurance, utilities, and repairs—not for salaries, administrative expenses, or other compensation

Amendment would appear on the November 3, 2026 statewide general election ballot for voter approval