SB86 Alabama 2015 Session

Summary

Primary Sponsor

Gerald O. Dial

Republican

Session

Regular Session 2015

Title

Tax Assessors, Tax Collector, Co. Revenue Commissioners, supernumerary status, salary cap, co. commission may remove, Sec. 40-6-3 am'd.

Summary

SB86 updates how supernumerary ad valorem tax officials are paid, including a tiered salary with a cap, optional cap increases by county, survivor benefits, and cost‑of‑living adjustments.

What This Bill Does

It creates a tiered salary system for supernumerary ad valorem tax officials based on years of service (60%/65%/70%/75% of the last four years’ average pay) with a $49,600 annual cap, and lets counties by majority vote raise or remove that cap for certain officials, after which the decision cannot be changed. It requires the first money collected for the official to be paid to the county and then distributed to the official, with deductions on a pro rata basis and refunds if death or disqualification occurs. It adds survivor benefits giving a surviving spouse 50% of the salary for 15 years under specified conditions, and it ensures supernumeraries receive the same cost-of-living increases as county retirees if approved. It becomes effective immediately after passage.

Who It Affects

• Supernumerary ad valorem taxing officials, who would receive the new salary percentages, potential cap adjustments, and survivor benefits.
• County governments and tax collection offices (e.g., tax collectors, license commissioners), which handle funding, distribution, refunds, and COLA administration for these officials.

Key Provisions

• Tiered salary based on years of service: 12 years = 60%, 14 years = 65%, 16 years = 70%, 18+ years = 75% of the last four years’ average compensation, with a $49,600 annual cap.
• Cap adjustments: counties may, by majority vote, raise or remove the monetary cap for those who assumed supernumerary status after Sep 30, 1993, and once changed, the decision cannot be altered again for that official.
• Funding and refunds: the collecting official pays the county, which then funds the supernumerary official from the collected money on a pro rata basis; refunds are made if the official dies or is disqualified.
• Survivor benefits: a surviving spouse may receive 50% of the salary for 15 years under certain death scenarios (including pre-60 death and post-qualification death).
• Cost-of-living adjustments: starting Oct 1, 2006, supernumerary officials are entitled to the same COLA as county retirees if approved by the county commission.

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