MS SB2826

Replaces fixed dollar salary amounts for county board of supervisors members with percentage-based calculations tied to each county's assessed valuation, effective calendar year 2021.

Establishes eight salary categories based on assessed valuation ranging from less than $30 million to $2 billion or more, with specific percentage caps for 2021 and different percentages thereafter.

Allows board of supervisors salaries to increase annually starting January 1, 2023, by a percentage equal to the Social Security Administration's cost-of-living adjustment.

Requires boards of supervisors to pass a resolution and record in minutes any salary increases, and prohibits state revenue from being used to fund salary increases.

Maintains existing protection that supervisor salaries cannot be reduced due to decreases in county assessed valuation; takes effect July 1, 2021.