AL HB271

Increases the supplemental per diem for Baldwin County Board of Equalization members from $100 to $200 per day, effective retroactively to January 1, 2024.

Implements automatic annual adjustments to the supplemental amount starting January 1, 2025, based on the percentage increase in the Consumer Price Index for all urban consumers as published by the U.S. Department of Labor.

Clarifies that board members may claim mileage at the state employee rate after exhausting their annual mileage allowance for duties including property inspection and travel to taxpayer protest hearings.

Requires all political subdivisions and funds receiving ad valorem taxes in Baldwin County to contribute to the supplemental payment on a pro rata basis proportional to their share of total local ad valorem taxes collected.

Becomes effective October 1, 2024.