The National Federation of Independent Business (NFIB) has delivered the results of its 2026 Alabama member ballot to members of the Alabama Legislature, outlining small business owners’ views on taxes, regulations, and government accountability.

“The results show that our members want lawmakers to take practical, common-sense steps to help Main Street businesses grow, create jobs and support their communities,” NFIB State Director Rosemary Elebash said. “Small business owners are looking for predictability, fairness, and transparency from government at every level.

She said NFIB’s position on public policy issues is determined solely by our members. “We ballot our members every year on the state and federal issues affecting their businesses. Our membership represents a cross section of the state’s economy, and each member business gets one vote, regardless of size.”

Transparency before tax and fee increases

This year’s survey showed that 96 percent of respondents believe cities and towns should be required to give at least 30 days’ notice and hold a public hearing before raising taxes or fees. Two percent opposed the requirement, and two percent were undecided.

Business license reform

An overwhelming 93 percent of members support simplifying the business license process for state agencies and local governments. Only three percent opposed the idea, and four percent were undecided.

Court decisions

Eighty percent of NFIB members said Alabama courts should rule on cases based on their merits instead of automatically deferring to state agency regulations. Five percent opposed the idea, and 15 percent were undecided.

Property tax limits

Seventy-one percent of Alabama NFIB members support capping annual property tax increases at the rate of inflation instead of a fixed percentage limit. Thirteen percent opposed the proposal, while 16 percent were undecided.

“Small business is the engine that drives Alabama’s,” Elebash said. “When the Legislature helps Main Street businesses, it helps everyone.”