County Board of Equalization; to increase the per diem for board members.
Summary
HB236 is a local bill affecting Baldwin County that revises the compensation rules for members of the Baldwin County Board of Equalization. It increases the supplemental per diem paid to board members so that, beginning in calendar year 2025, their total per diem is supplemented by $100, with the supplemental amount subject to annual increases starting January 1, 2026 based on the Consumer Price Index for urban consumers. The bill also clarifies that the supplemental rate applies to board meeting days in 2025 before the act’s effective date.
The bill further updates mileage reimbursement provisions for board members. After the mileage allowance provided under general law is exhausted, members may be reimbursed at the same rate paid to state employees for official business, and the bill specifies that reimbursable travel includes necessary business such as property inspections and travel between a member’s residence and taxpayer protest hearing locations. It also makes technical, nonsubstantive revisions to modernize the statutory language and sets an effective date of October 1, 2025.
Impact
HB236 amends Section 45-2-240 of the Code of Alabama 1975, changing the compensation structure for the Baldwin County Board of Equalization and shifting the county’s local ad valorem tax recipients to fund the supplemental payments on a pro rata basis. The bill affects Baldwin County political subdivisions and funds that receive county ad valorem tax revenue, because each must contribute according to its share of those revenues. It also creates a continuing inflation adjustment mechanism tied to the Consumer Price Index, which will increase the supplemental per diem annually after 2025.
Sentiment
The available voting history shows strong support for the bill, with unanimous or near-unanimous passage in the House of Origin and no recorded opposition in the listed votes. There are no committee transcript excerpts indicating debate or controversy, and the bill appears to have advanced as a routine local compensation adjustment. Overall, the sentiment reflected in the record is favorable and noncontentious.
Contention
No specific points of contention are documented in the provided materials. The only issues that could potentially draw attention are the increase in compensation, the retroactive application to days in 2025 before the effective date, and the requirement that local ad valorem tax recipients fund the supplement proportionally. However, the recorded votes show no opposition, and no speakers or committee comments are available to indicate organized resistance or disagreement.