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SB259 ENROLLED
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SB259
QNIT241-3
By Senator Singleton
RFD: County and Municipal Government
First Read: 03-Feb-26
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SB259 Enrolled
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First Read: 03-Feb-26
Enrolled, An Act,
Relating to counties; to amend Sections 11-2A-1 and
11-2A-2, and Section 11-2A-4, as last amended by Act 2025-324,
2025 Regular Session, Code of Alabama 1975; to further provide
for the compensation of certain local officials; and to repeal
Sections 11-2A-3, 11-2A-6, 11-2A-7, and 11-2A-8, Code of
Alabama 1975, relating to the compensation of certain local
officials; and to provide retroactive effect.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Sections 11-2A-1 and 11-2A-2, and Section
11-2A-4, as last amended by Act 2025-324, 2025 Regular
Session, Code of Alabama 1975, are amended to read as follows:
"§11-2A-1
(a) For purposes of determining the amount of annual
compensation which that a county shall pay to a county
commissioner, the chair of a county commission, a judge of
probate, a sheriff, a tax assessor, a tax collector, a revenue
commissioner, a license commissioner, and or an elected
assistant tax assessor or collector, the 67 counties of the
state shall be placed in categories based on population
according to the most recent 1990 federal decennial census.
(b) The population categories of counties are as
follows:
(1) CATEGORY 1. Population in excess of 450,000.
(2) CATEGORY 2. Population from 350,001 to 449,999.
(3) CATEGORY 3. Population from 200,001 to 350,000.
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(3) CATEGORY 3. Population from 200,001 to 350,000.
(4) CATEGORY 4. Population from 50,001 to 200,000.
(5) CATEGORY 5. Population from 19,000 to 50,000.
(6) CATEGORY 6. Population of less than 19,000."
"§11-2A-2
(a) Effective October 1, 2000, the The annual
compensation which a county shall pay to a county
commissioner, the chair of a county commission, a judge of
probate, a sheriff, a tax assessor, a tax collector, a revenue
commissioner, a license commissioner, and an elected assistant
tax assessor or collector shall be as set out below: the annual
base compensation paid to the holder of the office on May 31,
2026.
(1) SHERIFF. The annual minimum compensation for each
sheriff shall be fifty thousand dollars ($50,000) which shall
be in lieu of any salary and expense allowance currently
provided to a sheriff receiving total compensation less than
the minimum. Beginning with the next term of office for each
sheriff, except as provided in Section 11-2A-4, the salary
herein provided shall be the minimum compensation payable to
the sheriff in lieu of any salary, expense allowance, or other
compensation provided by law.
(2) COUNTY COMMISSIONERS AND JUDGES OF PROBATE. The
annual minimum compensation for county commissioners and
judges of probate in Categories 1 and 2 shall be as provided
by local law. Except as otherwise provided in this chapter and
subject to the provisions of Section 11-2A-4, the annual
compensation for county commissioners and judges of probate in
Category 3 shall be increased by 20 percent effective October
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Category 3 shall be increased by 20 percent effective October
1, 2001, if the compensation, including expense allowance, of
the office has not been increased by other general or local
law during the period from October 1, 1996, to October 1,
2001; the annual minimum compensation for county commissioners
and judges of probate in Category 4 shall be that amount
prescribed by general law on September 30, 2000, plus a 20
percent increase; the annual minimum compensation for county
commissioners and judges of probate in Category 5 shall be
that amount prescribed by general law on September 30, 2000,
plus a 17 percent increase; and the annual minimum
compensation for county commissioners and judges of probate in
Category 6 shall be that amount prescribed by general law on
September 30, 2000, plus a 15 percent increase.
(3) TAX ASSESSORS, TAX COLLECTORS, REVENUE
COMMISSIONERS, LICENSE COMMISSIONERS, AND ELECTED ASSISTANT
TAX COLLECTORS OR ASSESSORS.
a. On and after June 1, 2000, each county commission is
authorized to provide an expense allowance to the tax
assessor, tax collector, revenue commissioner, license
commissioner, elected assistant tax assessor, and elected
assistant tax collector in amounts not to exceed ten thousand
dollars ($10,000) per annum. The expense allowance may be
phased in over a two-year period as determined by the county
commission. At the beginning of the official's next term of
office following the provision of the expense allowance
authorized herein, the expense allowance shall be included in
the base salary of the official and the expense allowance
thereupon voided. Deductions from the expense allowances
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thereupon voided. Deductions from the expense allowances
provided under this chapter shall be made for supernumerary
programs, the State Employees' Retirement System, or other
retirement programs as provided by law, the same as if the
expense allowances were salary. Notwithstanding the above, in
Category 3, an expense allowance for any official covered by
this subdivision shall be provided in the amount of ten
thousand dollars ($10,000) per annum effective October 1,
2001, if compensation for the office has not been increased by
other general or local law during the period from October 1,
1996, to October 1, 2001.
b. Any increase in base salary or expense allowance for
a tax assessor, tax collector, revenue commissioner, license
commissioner, elected assistant tax assessor, or elected
assistant tax collector contained in any act passed in the
1999 2nd Special Session of the Legislature or any other act
passed in the 2000 Regular Session shall be credited against
any expense allowance provided under this subdivision, so that
the total increase in compensation for a tax assessor, tax
collector, revenue commissioner, license commissioner, elected
assistant tax assessor, and elected assistant tax collector
does not exceed ten thousand dollars ($10,000).
(4) (b) Any laws to the contrary notwithstanding,
Unless otherwise provided by law, no person individual holding
supernumerary office shall be entitled to any increases in
compensation or expenses as a result of the implementation of
any salary adjustments provided for in this chapter.
(5) (c)(1) If implementation of the salaries in this
chapter increases the salary of an incumbent office holder,
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chapter increases the salary of an incumbent office holder,
the increase shall be paid as an expense allowance until the
beginning of the next term of office whereupon the amount of
the expense allowance shall be included in the base salary for
the office holder and the expense allowance shall be voided.
Deductions from the increase shall be made for supernumerary
programs as provided by law as if the increase were salary.
(2) Notwithstanding the foregoing subdivision (1) , a
county shall pay the salary increase during a term of office
at the beginning of the next fiscal year if payment of the
increase is sanctioned by an amendment to the Constitution of
Alabama of 1901.
(6)(d) Notwithstanding this section or any other
provision of this chapter, the increases in fees under Section
12-19-90 provided for by Act 2000-108 shall not apply to any
county in Category 1 or 3 on June 1, 2000.
(7) The local governing body of the county may, by
resolution, elect for the county to be exempt from the
provisions of this section and Section 11-2A-3 and the
increases in fees in Section 12-19-90 as provided for by Act
2000-108; provided that the local governing body shall only be
authorized to exempt the county from all of the sections
referenced above, and provided further that the resolution is
adopted after June 1, 2000, but prior to October 1, 2000. Any
local governing body that exercises its authority under this
subdivision may elect to have the county become subject to the
provisions referenced above by the adoption of a resolution
and the provisions shall become effective in the county on
September 30, next following the adoption of the resolution.
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September 30, next following the adoption of the resolution.
(8) Any county identified as a "Category 1" county
under the provisions of Section 11-2A-1, is exempt from the
provisions of this section. "
"§11-2A-4
(a)(1) After August 1, 2016, the The local officials
covered by this chapter shall be entitled to receive the same
uniform increases in compensation, whether the uniform
increases are based on a percentage of compensation or a flat
dollar amount, which are granted equally to all full-time
county employees by the county commission. The increases shall
be in the same amount or percentage, as the case may be, as
that amount or percentage increase provided to the county's
employees and shall apply to the official's base salary and to
any expense allowance the official receives pursuant to this
subdivision .
(2) Except as otherwise provided herein, officials in
Category 2 shall be eligible for the cost-of-living increases
beginning on October 1, 2000. If the implementation of this
chapter increases the compensation of an incumbent office
holder, the increase shall be paid as provided in Section
11-2A-2.
(3) The base compensation of any local official
initially elected or appointed after July 1, 2025, shall be
the compensation of the immediately prior officeholder
including any uniform increases received by the prior
officeholder , but excluding any compensation based on the
previous office holder's longevity or that was awarded based
on merit, including, but not limited to, a local merit system .
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on merit, including, but not limited to, a local merit system .
Any official shall continue to be entitled to receive uniform
increases in compensation as provided in subdivision (1).
(4) If a county commission grants a uniform increase to
all county employees other than those employees serving their
probationary period, the increase shall qualify as a uniform
increase to all county employees for the purposes of this
subsection.
(5) A merit-based increase shall not qualify as a
uniform increase unless all county employees receive the same
percentage or dollar increase.
(6) In a county with a classification system for
employees that includes annual step raises for each
classification of employee, the step raises shall be
considered a uniform increase for the purposes of this section
if the steps are based on a uniform dollar amount or
percentage, and the service credits for elected officials are
calculated and administered in the same manner as other
employees.
(b) Any provision of this chapter to the contrary
notwithstanding, the Legislature, by local law, may increase
the compensation for local officials covered under this
chapter. However, if a local law increases the compensation of
a local official, the local official shall be entitled to any
uniform increases pursuant to the procedure in subsection (a),
except as otherwise provided by local law.
(c)(1) Any local official whose compensation is tied to
compensation of a state official shall not be entitled to
receive any uniform increases in compensation under this
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receive any uniform increases in compensation under this
chapter.
(2) The provision of any local law enacted prior to the
2026 Regular Session which is in contradiction to subdivision
(1) shall be invalid once the individual serving in that
office on May 31, 2026, vacates that office.
(3) Following the 2025 Regular Session, no local law
may authorize a local official to receive uniform increases in
contradiction to subdivision (1).
(4) Beginning with the next term of office following
October 1, 2025, the compensation of any local official
subject to a local law that sets his or her compensation in
whole or in part on the salary of a circuit or district judge
shall be calculated using the base amounts in Section
12-10B-1, and any adjustment based on service or longevity
must be based on the actual time in office of the local
official. "
Section 2. Sections 11-2A-3, 11-2A-6, 11-2A-7, and
11-2A-8, Code of Alabama 1975, relating to the compensation of
county officials, are repealed.
Section 3. This act shall become effective on June 1,
2026.
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2026.
________________________________________________
President and Presiding Officer of the Senate
________________________________________________
Speaker of the House of Representatives
SB259
Senate 12-Feb-26
I hereby certify that the within Act originated in and passed
the Senate, as amended.
Patrick Harris,
Secretary.
House of Representatives
Amended and passed: 26-Feb-26
Senate concurred in House amendment 3-Feb-26
By: Senator Singleton
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