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 496 proposes a constitutional amendment specific to Elmore County, allowing its county commission to levy new taxes and assessments. This includes a 4.5% excise tax on the wholesale sale of vapor products, alternative nicotine products, and tobacco products within the county. It also introduces an annual property assessment on all land parcels, ranging from $25 for land-only parcels to $300 for commercial parcels. Funds collected from both the excise tax and property assessment would be deposited into an "Enhance Elmore Fund" and primarily allocated to public health and safety, and county fire and rescue services.
Bill status
signed
all 5 stages cleared
Introduction
Apr 2025
Committee Review
Apr 2025
House Passage
Apr 2025
Senate Passage
May 2025
Signed into Law
May 2025
Introduced Apr 1, 2025
Signed May 14, 2025
Maddy AI version diff · 1 comparison
What changed between versions
Introduced
→
Enrolled
·
4 edits
·
May 14, 2025
MODERATE
This bill transitioned from an introduced draft to its final enrolled version, making several substantive changes to how taxes and assessments are defined and applied in Elmore County. The most significant change is the addition of detailed definitions for vapor products, alternative nicotine products, and tobacco products, which clarifies exactly what items are subject to the new excise tax. The bill also expanded how tax proceeds can be used by fire departments and added specific rules for property assessments based on land use.
Scope change
The bill's scope remains limited to Elmore County, but the definitions of taxable products were expanded to include more specific product types and usage methods.
DEFINITION
Added detailed definitions for 'vapor product' and 'alternative nicotine product' to clarify exactly what items are subject to the excise tax, including specific devices and consumption methods.
FISCAL
Expanded the list of allowable uses for tax proceeds collected from fire departments to include buildings, capital improvements, insurance, dues, and professional services.
REQUIREMENT
Added rules for how property assessments should be collected, including provisions for contiguous parcels with common ownership and exemptions for certain property types.
TECHNICAL
Changed the bill header from 'HB496 INTRODUCED' to 'HB496 ENROLLED' and updated page numbering and formatting to reflect the final version.
Floor votes
How they voted
This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
20
Key actions
9
Committee
4
May 14, 2025
Upper · Passed
Barfoot Local Certification Resolution - Adopted Roll Call 1061
upper
May 14, 2025
Upper · Passed
Motion to Read a Third Time and Pass - Adopted Roll Call 1060
upper
May 14, 2025
Upper · Passed
Waggoner Petition to Cease Debate - Adopted Roll Call 1059
upper
Apr 15, 2025
Upper · Passed
Reported Out of Committee Second House
upper
Apr 10, 2025
Upper · Passed
Pending Committee Action in Second House (Local Legislation )
upper
Apr 9, 2025
Lower · Passed
LocalCertificationResolutionAdopted
lower
Apr 9, 2025
Lower · Passed
Motion to Read a Third Time and Pass - Adopted Roll Call 742
lower
Apr 3, 2025
Lower · Passed
Reported Out of Committee House of Origin
lower
Apr 1, 2025
Lower · Passed
Pending Committee Action in House of Origin (Local Legislation)
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Troy Stubbs
RRepublican
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