Elmore County, Alabama, Create Tobacco Use Tax and Flat Property Fee Amendment (2025)

Elmore County Create Tobacco Use Tax and Flat Property Fee Referral
Election date November 4, 2025
Topic Local property tax and Local tobacco tax
Status On the ballot
Type Referral

Elmore County Create Tobacco Use Tax and Flat Property Fee Referral is on the ballot as a referral in Elmore County on November 4, 2025.

A "yes" vote supports amending the state constitution to make the following two changes to the Elmore County local amendments: create a 4.5% county use tax on nicotine and tobacco products, which would be used for health, safety, and rescue purposes; and  create a flat annual fee for properties ranging from $25 to $300 based on property type.

A "no" vote opposes amending the state constitution to make changes to the Elmore County local amendments.

A simple majority vote is required to approve the measure.

Election results

Elmore County Create Tobacco Use Tax and Flat Property Fee Referral
Result		Votes	Percentage
Yes		0	0.00%
No		0	0.00%

Text of measure

Constitutional changes

See also: Elmore County, Alabama Constitution

The ballot measure would amend Title 26 of the Local Provisions of the Alabama Constitution. The following underlined text would be added and struck-through text would be deleted:

Note: Hover over the text and scroll to see the full text.

Part 1. This act shall only apply to Elmore County.

Part 2.

(a) For the purposes of the tax allowed by this act, the following terms and phrases have the following meanings:

(1) Alternative Nicotine Product. Any product that consists of or contains nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, snorting, sniffing, or by any other means. The term does not include a tobacco product, vapor product, or any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product or for other medical purposes and that is being marketed and sold solely for that purpose.

(2) Tobacco or Tobacco Product. Any product made or derived from tobacco that is intended for human consumption, including any component, part, or accessory of a tobacco product, except for raw materials other than tobacco used in manufacturing a component, part, or accessory of a tobacco product, but does not include an article that is a drug as defined under Section 201(g)(1) of the Federal Food, Drug, and Cosmetic Act, a device as defined under Section 201(h) of the Federal Food, Drug, and Cosmetic Act, or a combination product described in Section 503(g) of the Federal Food, Drug, and Cosmetic Act.

(3) Vapor Product. Any noncombustible liquid or gel, regardless of the presence of nicotine therein, that is manufactured into a finished product for use in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, vaping pen, hookah pen, or other similar device, unless otherwise provided by general or local law. The term does not include any product approved by the United States Food and Drug Administration as a drug or medical device or defined as medical cannabis in Section 20-2A-3, Code of Alabama 1975.

(b) The county commission may levy a county excise tax in Elmore County at the rate of four and one-half percent of the gross proceeds of the wholesale sale of vapor products, alternative nicotine products, and tobacco products in the county.

(c) This tax shall be in addition to any other taxes or fees levied on the products.

(d) The county commission shall provide for the collection and administration of this tax by resolution.

(e)

(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund.

(2) The county commission shall appropriate the proceeds of this tax as follows:

a. Seventy percent for public health and safety.

b. Thirty percent for county fire and rescue protection purposes. These funds shall be distributed to the Elmore County Firefighters Association for equal allocation to each member county fire department. These funds shall be used at the discretion of the individual department for fire protection, fire prevention, and emergency medical services to include, but not be limited to, fire or emergency medical equipment, fire or emergency medical supplies, training, buildings, capital improvements, insurance, dues, and professional services, unless otherwise prohibited by local law.

Part 3.

(a) For the purposes of the assessment imposed by this part, the following terms and phrases have the following meanings:

(1) Commercial Parcel. Any parcel of land containing one or more commercial buildings, as defined in Section 45-26-141.02, Code of Alabama 1975. Any parcel of land containing one or more commercial buildings and one or more dwellings, as defined in Section 45-26-141.02, Code of Alabama 1975, is classified as a commercial parcel.

(2) Land-Only Parcel. Any parcel of land not classified as a commercial or residential parcel.

(3) Residential Parcel. Any parcel of land containing one or more dwellings, as defined in Section 45-26-141.02, Code of Alabama 1975.

(b) There is levied an annual property assessment on all parcels of land in Elmore County at the following rates:

(1) Twenty-five dollars ($25) per year for a land-only parcel.

(2) One hundred fifty dollars ($150) per year for a residential parcel.

(3) Three hundred dollars ($300) per year for a commercial parcel.

(c)

(1) This assessment shall be collected and administered as provided by Part 2 of Article 14 of Chapter 26 of Title 45, Code of Alabama 1975.

(2) Any property exempt pursuant to Section 45-26-141.09, Code of Alabama 1975, shall be exempt from the assessment levied by this part.

(3)

a. Contiguous parcels that share common ownership shall be subject to a single assessment.

b. For purposes of this subdivision, common ownership shall mean ownership by:

1. The same individual or entity, in part or in whole;

2. The owner’s spouse;

3. A family trust in which the owner is a trustor or beneficiary; or

4. A family limited liability company or partnership in which the owner is a member or partner.

(d)

(1) The proceeds of this assessment shall be distributed to the Enhance Elmore Fund.

(2) The county commission shall appropriate the proceeds of this assessment as follows:

a. Eighty-five percent of the proceeds from the levy pursuant to subdivisions (b)(2) and (b)(3) for public health and safety.

b. All remaining proceeds for county fire and rescue protection purposes. These funds shall be distributed in the same manner as the fire protection fee levied in Part 2 of Article 14 of Chapter 26 of Title 45, Code of Alabama 1975, unless otherwise provided by local law.

Upon ratification of this constitutional amendment, the Code Commissioner shall number and place this amendment as appropriate in the constitution omitting this instructional paragraph and may make the following nonsubstantive revisions: change capitalization, hierarchy, spelling, and punctuation for purposes of style and uniformity; correct manifest grammatical, clerical, and typographical errors; revise internal or external citations and cross-references; harmonize language; and translate effective dates.

Full text

The full text of the measure is available here.

Path to the ballot

Amending the Alabama Constitution

See also: Amending the Alabama Constitution

A 60% vote is required from both chambers of the Alabama State Legislature during one legislative session to place a constitutional amendment on the ballot. That amounts to a minimum of 63 votes in the Alabama House of Representatives and 21 votes in the Alabama State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.

House Bill 496 (2025)

State Reps. Troy Stubbs (R-31), Jerry Starnes (R-88), and Reed Ingram (R-75) introduced the constitutional amendment to the Alabama State Legislature. It was approved by the state House on April 9 and by the state Senate on May 14, 2025.

Alabama State Senate

Voted on May 14, 2025

Votes Required to Pass: 21
	Yes	No	NV
Total	22	0	12
Total %	64.7%	0.0%	35.3%
Democratic (D)	3	0	5
Republican (R)	19	0	7

Alabama House of Representatives

Voted on April 9, 2025

Votes Required to Pass: 63
	Yes	No	NV
Total	74	0	41
Total %	64.3%	0.0%	35.7%
Democratic (D)	10	0	19
Republican (R)	54	0	21

How to cast a vote

See also: Voting in Alabama

See below to learn more about current voter registration rules, identification requirements, and poll times in Alabama.

How to vote in Alabama

Poll times

In Alabama, polls are open from 7:00 a.m. to 7:00 p.m. According to state law, "All polling places in areas operating on eastern time shall open and close under this section pursuant to eastern time except the county commissions in Chambers County and Lee County may by resolution provide for any polling place to be excluded from this sentence and to be open according to central time." An individual who is in line at the time polls close must be allowed to vote.

Registration

Check your voter registration status here.

Alabama requires that an applicant be a citizen of the United States who resides in Alabama. A voter must be at least 18 years old on or before Election Day. A citizen cannot have been barred from registering due to a felony conviction and cannot have been declared mentally incompetent by a court.

Voters cannot register during the 14-day period preceding an election. According to the Alabama Secretary of State's website:

“

You may download the State of Alabama Postcard Voter Registration Application from this site. The form can be printed on your printer, filled out, and then mailed into your local voter registration officials. Click here for more information. You may also request a postcard voter registration from this office by e-mail. Click here to request a voter registration form. Voter registration is also available from your local County Board of Registrars. Click here to get the address and phone number for the board of registrars office in your county. You may also obtain voter registration services at the following state and local government offices and agencies: Driver's licensing office County and select municipal public libraries Department of Human Resources WIC Program, Department of Public Health Medicaid Agency Department of Rehabilitation Services The postcard voter registration form is also available at: Public 4-year universities Select private 4-year universities Driver's licensing office County and select municipal public libraries Department of Human Resources WIC Program, Department of Public Health Medicaid Agency Department of Rehabilitation Services

”

Automatic registration

Alabama does not practice automatic voter registration.

Online registration

See also: Online voter registration

Alabama has implemented an online voter registration system. Residents can register to vote by visiting this website.

Same-day registration

Alabama does not allow same-day voter registration.

Residency requirements

To register to vote in Alabama, you must be a resident of the state. State law does not specify a length of time for which you must have been a resident to be eligible.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

An Alabama state law, passed in 2011, requires people to provide proof of U.S. citizenship when registering to vote. However, as of June 2025, the law had not been implemented.

In 2013, the U.S. Supreme Court ruled that states cannot require proof of citizenship with federal registration forms. That meant states would need to create a separate registration system for state elections in order to require proof of citizenship. Alabama Secretary of State John Merrill (R) said the following: "That’s an election administration nightmare ... You’d have to have two sets of poll books, one for federal elections and one for state elections, and that just doesn’t make any sense to me."

An individual applying to register to vote must attest that they are a U.S. citizen under penalty of perjury.

All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. One state, Ohio, requires proof of citizenship only when registering to vote at a Bureau of Motor Vehicles facility. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters.

Verifying your registration

The Alabama Secretary of State's Voter View website allows residents to check their voter registration status online.

Voter ID requirements

Alabama requires voters to present photo identification at the polls. The following list of accepted forms of identification was current as of October 2025. Click here for the most current information, sourced directly from the Office of the Alabama Secretary of State.

“

Valid Alabama Driver’s License (not expired or has been expired less than 60 days) Alabama Law Enforcement Agency Digital Driver’s License Valid Alabama Nondriver ID (not expired or has been expired less than 60 days) Alabama Law Enforcement Agency Digital Nondriver ID Valid Alabama Photo Voter ID Card Valid State-Issued ID (Alabama or any other state) Examples Valid AL Department of Corrections Release - Temporary ID (Photo Required) Valid AL Movement/Booking Sheet from Prison/Jail System (Photo Required) Valid Pistol Permit (Photo Required) Valid Federal-Issued ID Valid US passport Valid Employee ID from Federal Government, State of Alabama, County, Municipality, Board, or other entity of this state Valid student or employee ID from a public or private college or university in the State of Alabama (including postgraduate technical or professional schools) Digital student ID from a public or private college or university in the State of Alabama (including postgraduate technical or professional schools) Valid student or employee ID issued by a state institution of higher learning in any other state Digital student ID issued by a state institution of higher learning in any other state Valid Military ID Valid Tribal ID

”

A voter can obtain a free identification card from the Alabama Secretary of State, a county registrar's office, or a mobile location. The mobile location schedule can be accessed here.

See also

Local measures

• Local measures in 2025
• Local tobacco on the ballot

Alabama

• Alabama 2025 local measures
• Local ballot measures, Alabama
• Elmore County, Alabama

News and analysis

• State and local preemption conflicts
• Measures advancing national agendas