HB334 Alabama 2013 Session

Summary

Primary Sponsor

John Merrill

Republican

Co-Sponsors

Mike HubbardRichard J. LairdChris EnglandElaine BeechApril WeaverArtis McCampbellSteve HurstMac ButtramBill PooleMarcel BlackDuwayne BridgesAlan HarperMark TuggleLesley Vance

Session

Regular Session 2013

Title

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

Summary

HB334 changes how supernumerary ad valorem tax officials are paid by increasing salary rules, adding a strict cap with possible increases, creating survivor benefits, and tying compensation to cost‑of‑living adjustments.

What This Bill Does

It sets a tiered salary system based on years of service (60% at 12 years, 65% at 14, 70% at 16, and 75% at 18+ years) of the average last four years’ compensation, with a $49,600 yearly cap. The county can raise or remove this cap for those who became supernumerary after September 30, 1993. Funding comes by deducting a pro rata share from the official’s first payments to the county and distributing it to the supernumerary; refunds are provided if the official dies or is disqualified. Surviving spouses may receive a 50% continuing monthly allowance for 15 years (or until remarriage) under certain death scenarios, and a similar 50% allowance applies after the official is fully qualified. Beginning in 2006, supernumeraries may receive cost‑of‑living increases equal to those granted to county retirees if approved by the county commission. The act takes effect immediately upon passage.

Who It Affects

• Supernumerary ad valorem taxing officials, who would receive new salary percentages, a potential higher cap, survivor benefits, and cost‑of‑living adjustments.
• Counties, tax collectors, license commissioners, and other officials involved in assessing or collecting ad valorem taxes, who manage the funding, deductions, and disbursement of these salaries and benefits.

Key Provisions

• Tiered salary schedule for supernumerary officials: 12 years = 60%, 14 years = 65%, 16 years = 70%, 18+ years = 75% of the average compensation, with a $49,600 annual cap.
• County governing body may increase or remove the compensation cap for those who assumed supernumerary status after September 30, 1993.
• Funding mechanism: the official's funding is paid from the first money collected, with a pro rata millage deduction from state, county, and non‑municipal entities; refunds if death or disqualification occur.
• Spousal survivor benefits: a surviving spouse may receive 50% of the would‑be salary for 15 years or until remarriage, under specified death scenarios (including pre‑60 death with a qualified status).
• Continued survivor benefits after fully qualified status: surviving spouse receives 50% of the official’s supernumerary salary for 15 years or until remarriage.
• Cost‑of‑living adjustments: starting in fiscal year 2006, supernumeraries are eligible for the same COLA as county retirees if approved by the county commission, matched to the same amount and timing as other retirees.
• Effective date: the act becomes effective immediately after passage and governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Supernumeraries