Elmore County, to allow county commission to levy a tax on vapor products, alternative nicotine products, and tobacco products; and to levy a property assessment.

HB 439 proposes a constitutional amendment for Elmore County that would allow the county commission to levy two new charges. First, it would impose a 4.5% excise tax on the wholesale sales of vapor products, alternative nicotine products, and tobacco products. Second, it would establish an annual property assessment on all land parcels in the county, with rates varying by parcel type (land-only, residential, or commercial) and increasing annually. The funds collected from these taxes and assessments would be dedicated to public health, safety, and county fire and rescue protection services within Elmore County, and the amendment would require voter approval.