HB494 Alabama 2025 Session

Updated Feb 23, 2026

Low Interest

Summary

Primary Sponsor: David FaulknerRepresentative
Republican
Session: 2025 Regular Session
Title: Jefferson County, compensation of tax collector and tax assessor further provided for
Summary: HB494 would overhaul Jefferson County compensation for tax offices by creating new expense allowances and salary schedules with future increases tied to merit and cost-of-living.
What This Bill Does
The bill amends two sections to establish annual expense allowances and fixed or adjusted salaries for the Tax Assessor, Tax Collector, and related staff across Birmingham and Bessemer divisions. It sets initial base salaries (e.g., Tax Collector and Tax Assessor at $73,800; certain assistants and deputies at $66,420 or $59,778) and requires the Tax Assessor’s base to reach 110% of the office’s highest merit salary by October 1, 2027, with yearly adjustments thereafter. It also counts these expense allowances toward retirement contributions and provides for uniform cost-of-living increases for other county officers, with some allowances converting to salary in future terms. The act becomes effective October 1, 2025.

Who It Affects
Jefferson County Tax Office personnel (Tax Assessor, Tax Collector, Assistant Tax Assessor, Chief Deputy Tax Assessor, Deputy Tax Assessor) in the Birmingham and Bessemer divisions, who would receive new expense allowances and specified salaries with future adjustment rules.
Other Jefferson County financial officers (Treasurer, Deputy Treasurer, Deputy Judge of Probate in the Bessemer Division) whose compensation would be aligned with the same framework, include expense allowances, uniform increases, and salaries adjusted to reflect cost-of-living changes.

Key Provisions
Amends Sections 45-37-240 and 45-37-240.01 to provide new expense allowances and salary schedules for Tax Assessor and Tax Collector and related offices in Jefferson County.
Tax Assessor: annual expense allowance of $12,000; base salary $73,800 after the incumbent's term; starting Oct 1, 2027, base salary becomes 110% of the highest merit salary in the office and may increase but shall not decrease thereafter; annual adjustments occur each Oct 1; expense allowances count toward retirement contributions.
Assistant Tax Assessor, Bessemer Division: annual expense allowance of $11,020; base salary $66,420; following incumbent term, salary and related terms adjusted; expense allowances count toward retirement contributions.
Chief Deputy Tax Assessor, Birmingham: annual expense allowance of $11,020; base salary $66,420; following incumbent term, salary adjusted; retirement contributions based on allowances.
Chief Deputy Tax Assessor, Bessemer Division: annual expense allowance of $9,720; base salary $59,778; following incumbent term, salary adjusted; retirement contributions based on allowances.
Deputy Tax Assessor, Bessemer Division: annual expense allowance of $9,720; base salary $59,778; following incumbent term, salary adjusted; retirement contributions based on allowances.
Tax Collector: annual expense allowance of $12,000; base salary $73,800; Oct 1, 2027, base salary becomes 110% of the highest merit salary; annual adjustments thereafter; retirement contributions based on allowances.
Assistant Tax Collector, Bessemer Division: annual expense allowance of $11,020; base salary $66,420; after term, salary adjusted; retirement contributions based on allowances.
Chief Deputy Tax Collector, Birmingham: annual expense allowance of $11,020; base salary $66,420; after term, salary adjusted; retirement contributions based on allowances.
Chief Deputy Tax Collector, Bessemer Division: annual expense allowance of $9,720; base salary $59,778; after term, salary adjusted; retirement contributions based on allowances.
expense allowances and certain salary provisions include language to reflect uniform increases for related county employees beginning June 14, 2007, and to convert cost-of-living increases from an expense allowance to salary in the next term.
Section 2 specifies the act becomes effective October 1, 2025.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Jefferson County