The bill amends Sections 45-37-240 and 45-37-240.01 of the Code of Alabama 1975, focusing on the compensation structure for the Tax Assessor, Tax Collector, and their assistants in Jefferson County. It eliminates outdated fixed expense allowances, such as the previous amounts of $12,000 for the Tax Assessor and $11,020 for the Assistant Tax Assessor, and establishes a new starting annual salary of $73,800, payable monthly from the county's general fund. Additionally, beginning October 1, 2027, the base annual salary for the Tax Assessor and Tax Collector will be set at 110 percent of the highest annual salary of any merit system employee in their offices, with annual adjustments to ensure it can increase but not decrease.

The bill also revises the compensation for other officials, including the Chief Deputy Tax Collector, Deputy Judge of Probate, Treasurer, and Deputy Treasurer of the Bessemer Division. The Chief Deputy Tax Collector's salary is set at $59,778, while the Deputy Judge of Probate's salary will match that of the Assistant Tax Collector, and the Treasurer's salary will align with the Tax Collector's. The Deputy Treasurer's salary will be 90% of the Treasurer's salary. These changes replace previous expense allowances and cost-of-living adjustments. Starting from the fiscal year beginning October 1, 2007, the Jefferson County Treasurer, Deputy Treasurer, and Deputy Judge of Probate will receive uniform increases, initially classified as expense allowances but converting to salary in the next term. The bill is scheduled to take effect on October 1, 2025.