Elmore County citizens will vote on whether to implement new taxes and property assessments known as the Enhance Elmore plan on Tuesday. 

Parts of the Enhance Elmore plan were passed by the legislature during the 2025 session, including a "levelized" sales tax rate of 9.5% and a $25 vehicle tag fee increase.

If passed, a local constitutional amendment on the ballot on Tuesday would levy a 4.5% countywide tax increase on the wholesale purchase of tobacco and vape products. Under the amendment, Elmore County property owners would also be required to pay a $300 assessment fee for commercial property, a $150 assessment fee for residential property, and a $25 assessment for land-only parcels. 

The additional revenue from the taxes and fees will go to county fire service improvements and a new jail, according to Elmore County.

“What we’ve tried to do is to make sure that the citizens of Elmore County have the facts and we just hope they’ll use the facts to make their decision on how they want us to proceed forward,” Elmore County Commission chairman Bart Mercer told 1819 News in a recent interview. “What we’re doing is asking the citizens if they want us to offset some of the impacts of the growth we’re having in the county. Specifically, in this situation, the jail and the increased costs for the fire departments to operate. Do they want us to try to do that by giving us additional revenue to construct a new jail? And then at the same time, our fire departments would receive additional funding. Or, do they want us to use current revenue to build the new jail and therefore the fire departments would not receive additional money. That’s the question that’s going to be on the ballot as far as the results of a yes or no vote. We’re trying to do what we can to continue the good quality of life that we have in Elmore County without having to reduce any services that we provide by us having to cut our current budget, current services we provide here in Elmore County to our citizens.”

Scott Whetstone, an Elmore County citizen and member of a Facebook group named "Resist Tax Hike - Elmore County" that has nearly 1,000 members, told 1819 News he expects the amendment to be rejected on Tuesday.

“I think we’re doing good. I think we’re going to win. I think we’ve drawn enough attention to the people in the county and made them aware of what’s really going on and pointing them in the right direction to do their own research,” Whetstone said. “I think we’re going to win. If we do, I want to be able to sit down maybe with the commissioners and come up with a better plan. We have better plans without taxing the residents of this county. Yeah, it’s going to take money out of their pet projects but a lot of their pet projects aren’t useful anyway.”

He continued, “They have the revenue streams. It’s sad that they’re riding the coat tails of the fire departments and the jail to pass another tax, a finicky tax because there is no sunset date on it. Well, let’s not say a tax, let’s say an assessment. Let’s go back and define the word assessment. With an assessment attached to government, that gives them the power to go and change that amount at any time they want to and all they have to do is take it to the legislature.” 

“I think they wanted us to vote that in so when they do go back and raise it in a year or two. Then, all they’ve got to do is call the legislature, call (State Rep.) Troy Stubbs (and) have him come up, ‘Hey, this is what we need.’ He can go back and grab two co-sponsors like they did the rental tax, the levelized sales tax, and the tag assessment back in May that they passed and then they’ll raise it,” Whetstone said. “They’ll never have to bring it before the people ever again because it’s an assessment, it’s not a tax. If a tax is voted in by a group of people, then it has to be brought back before the people for another vote, but an assessment doesn’t.”

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