HB533 Alabama 2010 Session

Summary

Primary Sponsor

Ronald Grantland

Democrat

Co-Sponsors

Gregory CanfieldRandy DavisTodd GreesonCraig FordElwyn ThomasJeremy OdenTommy ShererRichard LindseyJames E. BuskeyMarcel BlackMike CurtisRalph HowardJack Williams

Session

Regular Session 2010

Title

Supernumerary ad valorem tax officials, cap on compensation increased, Sec. 40-6-3 am'd.

Summary

HB533 amends how supernumerary ad valorem taxing officials are paid, how funding for those salaries works, and adds survivor benefits and cost‑of‑living adjustments.

What This Bill Does

Sets the salary for life for supernumerary ad valorem taxing officials using a tiered percentage of the average compensation from the last four years of service (60% at 12 years, 65% at 14 years, 70% at 16 years, and 75% at 18+ years) with a cap of $60,000 per year, and allows the county to raise or remove this cap for those who began after September 30, 1993. Requires funding for these salaries to come from ad valorem tax collections, with the amount paid to the county governing body deducted pro rata from distributions of tax revenues to the state, counties, and subdivisions (municipalities included in the distribution). Provides survivor benefits: if a supernumerary official dies before age 60 (with a surviving spouse), the spouse receives a monthly allowance equal to 50% of the salary the official would have earned at age 60, for 15 years or until the spouse remarries; if the official dies after becoming fully qualified, the surviving spouse receives 50% of the official’s current supernumerary salary, for 15 years or until remarriage. Authorizes cost-of-living adjustments starting October 1, 2006, so supernumeraries receive the same increases granted to county retirees if the county commission approves by majority vote.

Who It Affects

• Supernumerary ad valorem taxing officials, who would receive salaries based on years of service, face the cap and the potential for COLA adjustments and survivor benefits.
• County governments, which must set and fund these salaries, monitor caps, and approve cost-of-living increases.
• Tax collectors, license commissioners, and other officials handling ad valorem tax collection, who must pay the salary funds to the county and have deductions made from tax distributions.
• Surviving spouses of supernumerary officials, who could receive a monthly survivor benefit for 15 years or until remarriage.
• County retirees, whose COLA adjustments are used as the benchmark for increases to supernumerary officials’ pay.

Key Provisions

• Amends Section 40-6-3 to provide for life service and a salary schedule: 12 years = 60%, 14 years = 65%, 16 years = 70%, 18+ years = 75% of the average compensation, with a maximum of $60,000 per year.
• County governing body may increase or remove the monetary cap on compensation for anyone who assumed supernumerary status after September 30, 1993.
• Funding mechanism: the tax collector or other collector of ad valorem taxes must remit the required amount to the county; the payment is deducted on a pro rata basis from ad valorem tax distributions to the state, counties, and subdivisions (municipalities included) under the law.
• Survivor benefits: if death occurs before age 60, the surviving spouse receives 50% of the age-60 salary for 15 years or until remarriage; if death occurs after full qualification, the surviving spouse receives 50% of the official’s current supernumerary salary for 15 years or until remarriage.
• Cost-of-living adjustments: starting in fiscal year beginning October 1, 2006, supernumeraries are entitled to the same COLA increases granted to county retirees, if approved by a majority of the county commission and in line with the average increases given to county retirees.
• Effective date: the act becomes effective immediately after passage and approval by the Governor.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Supernumeraries