SB193 Alabama 2013 Session

Summary

Primary Sponsor

Tom Whatley

Republican

Co-Sponsors

Greg J. ReedRodger SmithermanVivian Davis FiguresJerry L. FieldingDick BrewbakerHarri Anne SmithJ.T. WaggonerWilliam “Bill” M. BeasleyGerald O. DialMark Slade BlackwellPriscilla DunnRusty GloverQuinton RossCam WardGeorge M. “Marc” KeaheyJimmy HolleyHank Sanders

Session

Regular Session 2013

Title

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

Summary

SB193 updates pay and benefits for supernumerary ad valorem tax officials, including salary percentages, a funding cap, survivor benefits, and cost-of-living adjustments tied to county retirees.

What This Bill Does

It changes the compensation structure for supernumerary ad valorem tax officials: salary is based on years of service with specific percentage levels (60% at 12 years, 65% at 14, 70% at 16, 75% at 18+ years) and a maximum of $49,600 per year, with counties allowed to raise or remove this cap for those appointed after September 30, 1993. Payments come from the county and are deducted on a pro rata millage basis. The bill adds death and spousal benefit provisions (50% of salary paid to surviving spouses for 15 years, or until remarriage) and allows cost-of-living increases for supernumeraries if approved by the county. It also establishes rules for refunds if a supernumerary dies or is disqualified, and requires the COLA to mirror county retirees if approved by the county commission.

Who It Affects

• Supernumerary ad valorem tax officials, who would receive updated salary percentages, a potential cap adjustment, survivor benefits for spouses, and COLA eligibility.
• Counties and taxpayers, who would fund these payments through pro rata millage deductions, administer the cap and COLA decisions, and handle refunds and distributions when a supernumerary dies or is disqualified.

Key Provisions

• Salary schedule for supernumerary officials: 60% (12 years), 65% (14 years), 70% (16 years), 75% (18+ years) of the average compensation of the last four years, with a $49,600 annual cap (counties may raise/remove the cap for those appointed after Sept. 30, 1993).
• Funding and deductions: payments to supernumeraries come from the first money collected and are deducted pro rata from millage to state, counties, and subdivisions; refunds to the appropriate entities if the official dies or is disqualified; surviving spouses receive a 50% monthly allowance for 15 years or until remarriage.
• Cost-of-living adjustments: starting Oct 1, 2006, supernumeraries may receive the same COL increases as county retirees if approved by a majority of the county commission.
• Effective date: immediately upon 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