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Emelle
Emelle
Alabama
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Emelle is a town in Sumter County, Alabama, United States. It was named after the daughters of the man who donated the land for the town. The town was started in the 19th century but not incorporated until 1981. The daughters of the man who donated were named Emma Dial and Ella Dial, so he combined the two names to create Emelle. Emelle was famous for their great cotton. The first mayor of Emelle was James Dailey. He served two terms. The current mayor is Roy Willingham, Sr. The population was 53 at the 2010 census, up from 31 in 2000. The town is known for being the site of the largest hazardous waste landfill in the United States, operated by Waste Management, Inc. That hazardous waste disposal facility was the subject of a case decided by the United States Supreme Court, Chemical Waste Management, Inc. v. Hunt, 504 U.S. 334 (1992).

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Taxes

B

How did Alabama earn the grade of B? We examined the state taxes based on how age friendly they are. Alabama has a state sales tax of 4.00%. Of particular interest is that Alabama does not have taxes on social security. There are no estate taxes. There are no taxes imposed on inheritance. Alabama has an effective property tax rate of 0.43%. Weighing these taxes and other taxes most likely to impact the aging population is how Alabama earned its state tax grade of B.

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