HB236 Summary

• Increases the supplemental per diem for Baldwin County Board of Equalization members from $150 to $200, effective for calendar year 2025 and thereafter.

• Establishes annual automatic adjustments to the supplemental amount beginning January 1, 2026, 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 are entitled to mileage reimbursement at the same rate paid to state employees after exhausting the annual allowance set by general law, for business directly related to board duties including property inspection and travel to hearing locations.

• Requires political subdivisions and funds receiving ad valorem taxes in the county to contribute to supplemental payment costs on a pro rata basis according to their percentage of total local ad valorem taxes collected.

• Becomes effective October 1, 2025, with retroactive effect for any board meetings held in 2025 before the effective date.