HB333 Alabama 2014 Session

Summary

Primary Sponsor

James E. Buskey

Democrat

Session

Regular Session 2014

Title

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

Summary

HB333 updates how supernumerary ad valorem tax officials are paid, adding a tiered salary, a cap with possible increases, survivor benefits, and cost-of-living adjustments funded through tax collections.

What This Bill Does

It sets a tiered salary for supernumerary ad valorem tax officials based on years of service (60% at 12 years, 65% at 14 years, 70% at 16 years, 75% at 18+ years) with an annual cap of $49,600. It allows counties to raise or remove that cap for certain officials and prevents later reductions after a vote; cost-of-living increases remain separate from the cap. It creates a funding mechanism where the first money collected is used to pay the official via pro rata deductions from state, county, and other subdivisions (not municipalities), with refund rules if the official dies or is disqualified. It also provides survivor benefits for spouses (monthly allowances, 50% of salary in applicable scenarios) and requires cost-of-living increases starting in fiscal year 2006 if approved by the county, continuing for up to 15 years or until remarriage.

Who It Affects

• Supernumerary ad valorem tax officials themselves, who would receive the new tiered salary, the cap, and potential cap increases.
• County governing bodies (county commissions), who would decide on increasing or removing the compensation cap and approve cost-of-living adjustments.
• Tax collection offices (tax collectors, license commissioners, or others collecting ad valorem taxes), who would deduct and distribute funds to the supernumerary officials according to the new rules.
• Surviving spouses of supernumerary officials, who would receive monthly allowances after the official’s death under defined conditions.
• County retirees, who may influence or reflect the cost-of-living adjustment structure that also applies to supernumeraries if approved.

Key Provisions

• Tiered salary for supernumeraries: 60% of average compensation after 12 years, 65% after 14 years, 70% after 16 years, and 75% after 18+ years, with a hard cap of $49,600 per year.
• Cap adjustment authority: counties may increase or remove the monetary cap for those who became supernumeraries after September 30, 1993, with protections that the decision cannot later be reduced; cost-of-living increases are not bound by this cap.
• Funding mechanism: the first money collected by the official is paid to the county governing body to fund the supernumerary salary, deducted pro rata from payments to state, county, and subdivisions (excluding municipalities).
• Refund rules: if the official dies without a surviving spouse or is disqualified, any remaining funds are refunded and redistributed on the same pro rata basis.
• Survivor benefits: surviving spouses receive a monthly allowance (50% of the applicable salary) for up to 15 years or until remarriage, with specific provisions if the death occurs before or after full qualification as a supernumerary.
• Cost-of-living adjustments (COLA): starting in fiscal year 2006, supernumeraries are entitled to the same COLA increases granted to county retirees if approved by a majority county resolution, with the increase amount or percentage matching that given to other county retirees.
• Effective date: the act becomes effective immediately upon passage and 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