SB54 Alabama 2021 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Malika Sanders-Fortier
Democrat
Session: Regular Session 2021
Title: County boards of equalization, appointment of members to, Revenue Commissioner authorize to make appointments under certain conditions, process for filling vacancies, per diem increased for active members, Secs. 40-3-2, 40-3-4, 40-3-7, 40-3-8 am'd.
Summary: SB54 lets the Revenue Commissioner appoint county boards of equalization under specific conditions, updates vacancy procedures, and increases per diem for active members.
What This Bill Does
It moves appointment authority to the Commissioner of Revenue, using a defined nomination process to form county boards of equalization with representation from the county, the county board of education, and municipalities. It creates a structured vacancies replacement process, including temporary 45-day appointments and steps to obtain additional nominees if needed. It also changes how board members are compensated, with detailed schedules based on county wealth and population, and it outlines funding and administrative provisions for staffing, office space, and cost sharing among state, county, and municipalities.

Who It Affects
County boards of equalization and their members, who will be appointed by the Revenue Commissioner, face new vacancy rules and updated compensation structures.
County governments, the largest municipality in each county, the county board of education, other municipalities, and the Department of Revenue, who participate in nominations, funding, and administrative aspects of the boards.

Key Provisions
Authorizes the Commissioner of Revenue to appoint county board of equalization members from nominees submitted by the county board of education, the county commission, and municipalities, ensuring the board is formed from those groups.
Establishes a step-by-step vacancy replacement process: the Commissioner selects from remaining nominees, may request new nominations if needed, may temporarily appoint a member for up to 45 days, and replacements are for the unexpired term.
Requires associate members and chairs to follow civil service procedures in counties with countywide civil service systems; outlines appointment and qualification rules for associates from the county board of education and municipalities.
Provides compensation schedules based on county wealth and population, including full-time service in wealthier/counties, with specific annual amounts for associates and chairs and an extra $9,000 plus pension considerations in certain large counties funded through the Jefferson County Mapping and Reappraisal Fund.
Defines funding and cost-sharing for board compensation among the state, county, and largest municipality, with percentages that vary by county size and municipal presence; funds for staff, inventory, and merit-system compliance are authorized.
Authorizes the boards to hire staff and maintain an inventory of property, with cost-sharing and approval requirements; requires counties with 140,000+ population to provide office space, equipment, and related support.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Equalization, Board of