AL HB494

Eliminates obsolete language regarding expense allowances for the Tax Assessor of Jefferson County and establishes a base annual salary of $73,800 payable from the general fund.

Beginning October 1, 2027, the Tax Assessor's base annual salary shall be 110 percent of the highest annual salary of any merit system employee in the tax assessor's office, adjusted annually on October 1, with no decreases allowed after that date.

Applies the same salary structure and adjustments to the Tax Collector of Jefferson County, establishing a $73,800 annual salary and a future 110 percent calculation based on merit system employees' salaries beginning October 1, 2027.

Establishes specific annual salaries for Assistant Tax Assessors, Chief Deputy Tax Assessors, Assistant Tax Collectors, and Chief Deputy Tax Collectors in both Birmingham and Bessemer divisions, ranging from $59,778 to $66,420.

Becomes effective on October 1, 2025, and requires expense allowance increases and cost-of-living adjustments for certain county officials to be considered salary for retirement contribution and benefits calculation purposes.