SB17 Alabama 2014 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Gerald O. Dial
Republican
Session: Regular Session 2014
Title: Tax Assessors, Tax Collector, Co. Revenue Commissioners, supernumerary status, salary cap, co. commission may remove, Sec. 40-6-3 am'd.
Summary: The bill changes pay and benefits for supernumerary ad valorem taxing officials, including a new salary schedule, a possible higher pay cap, cost‑of‑living adjustments, and survivor benefits for spouses.
What This Bill Does
It sets a new annual salary schedule based on years of service (60% at 12 years, 65% at 14 years, 70% at 16 years, and 75% at 18+ years of service) of the official's average last four years' compensation, with a hard cap of $49,600 unless counties vote to raise or remove it for certain officials. Counties may increase or remove this cap by a majority vote and cannot undo that decision later. Payments come from money collected by the official and are distributed pro rata to state, county, and subdivisions (not municipalities); if the official dies or is disqualified, remaining funds are refunded and redistributed. If a qualifying official dies before age 60 but has a legally married spouse, the spouse gets a monthly 50% of the salary for 15 years or until remarriage. After an official is fully qualified, surviving spouses receive a 50% monthly allowance of the salary being paid or entitled amount for 15 years or until remarriage. Beginning October 1, 2006, these officials may receive the same cost‑of‑living increases as county retirees if the county commission passes a resolution.

Who It Affects
Supernumerary ad valorem taxing officials: see updated salary percentages, potential cap changes, cost‑of‑living increases, and survivor benefits.
County governing bodies/commissioners: must approve cap changes, handle fund distributions, and apply pro rata deductions from tax collections.
Surviving spouses of supernumerary officials: eligible for monthly survivor allowances as described.
Other county and state subdivisions receiving tax distributions: impacted by how funds are allocated and redistributed.

Key Provisions
Salary schedule: 60% (12 years), 65% (14 years), 70% (16 years), 75% (18+ years) of the average compensation for the last four years; maximum $49,600/year unless cap is raised/removed by county vote.
Cap modification: counties can increase or remove the cap by majority vote; once changed, the decision cannot be reversed.
Funding and distribution: payments to supernumerary officials are taken from tax collections and distributed pro rata to state, county, and subdivisions (excluding municipalities); refunds and redistribution rules apply if the official dies or is disqualified.
Survivor benefits: if death occurs before age 60 with a spouse, and if otherwise qualified, the spouse receives 50% of the salary for 15 years or until remarriage; after becoming fully qualified, surviving spouses receive 50% of the applicable salary for 15 years or until remarriage.
Cost‑of‑living adjustments: starting October 1, 2006, supernumerary officials may receive the same cost‑of‑living increases as county retirees, if the county commission approves by resolution.

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