Elmore County, to levy an excise tax on vapor products, alternative nicotine products, and tobacco products; and to levy a property assessment.

HB 370 proposes a constitutional amendment for Elmore County to impose two new taxes: a 4.5% excise tax on the wholesale sale of e-cigarettes, nicotine products, and tobacco, and annual property assessments based on land use ($25 for land-only parcels, $150 for residential, $300 for commercial). The tax revenue will fund the "Enhance Elmore Fund," with 70% allocated to public health and safety programs and 30% to county fire and rescue services. These taxes apply to businesses selling the specified products and all landowners in Elmore County, with property assessment rates increasing by $1 annually starting October 1. The amendment requires voter approval in a November 2025 election before taking effect.