HB26 Summary

• Amends Section 40-6-1 of the Alabama Code to modify eligibility requirements for local tax officials to become supernumerary (retired with continued authority).

• Removes age 60 requirement for subdivision (a), allowing officials with 12 years of county service and 10+ continuous years in tax-related positions to qualify for supernumerary status based on years of service alone, regardless of age.

• Applies to counties with populations less than 600,000 inhabitants and covers tax collectors, tax assessors, revenue commissioners, license commissioners, and related officials.

• Maintains existing alternative pathways: officials with 14 years of service who are permanently and totally disabled, or those with 18 or 24 years of service meeting other requirements, may also qualify.

• Becomes effective on the first day of the third month following passage and approval by the Governor.