If a Mississippi county's assessed property value drops below the next salary tier, do the supervisors lose their old salary or get the new statutory raise?

Subject

Supervisor Salaries Following Drop in Assessed Valuation

Recipient

Wes Daughdrill, Esq., Attorney, Jefferson Davis County Board of Supervisors

Plain-English summary

Mississippi sets county supervisor salaries on a sliding scale tied to each county's total assessed valuation. Section 25-3-13(1) provides higher caps for higher valuations. Jefferson Davis County had been at $44,700 because its valuation was once over $300,000,000 (which falls into subsection (1)(f), the $300M-to-$1B tier). The valuation later dropped below $300,000,000 into the $125,000,000-to-$300,000,000 tier (subsection (1)(e)). Section 25-3-13(3) prohibits cutting supervisor pay because of a drop in valuation, so the supervisors kept the $44,700 even though their county was now in a lower-tier bracket.

The legislature then raised salaries in 2019 and again in 2022. The 2022 amendment moved subsection (1)(e) up to a $45,000 cap and subsection (1)(f) up to a $50,000 cap. The county wanted to know: do supervisors of a now-lower-tier county get the 2022 raise from the higher tier ($50,000), or only from their current tier ($45,000)?

The AG read the statute strictly. Once the county's valuation dropped, the county sat in subsection (1)(e). The 2022 raise the supervisors are entitled to is the (e) raise, capped at $45,000, not the (f) raise. Section 25-3-13(2)'s additional staircase, $2,000 more from January 1, 2024, and $4,000 more from January 1, 2028, also runs off subsection (1)(e), so the supervisors can climb to $47,000 in 2024 and $49,000 in 2028 if they pass a resolution and stay in the (e) tier. Salary increases need a board resolution that names the increase amount and is spread on the board minutes.

What this means for you

County supervisors

The opinion holds that a county whose assessed valuation has dropped from the (1)(f) tier into the (1)(e) tier keeps its previously set salary (Section 25-3-13(3) bars reducing it because of a valuation drop) but, for the 2022 statutory raise, is entitled only to the (1)(e) cap of $45,000, not the (1)(f) cap of $50,000. The AG also reads Section 25-3-13(2) to allow this board, while it stays in the (1)(e) range, to go up to $47,000 from January 1, 2024 and up to $49,000 from January 1, 2028. Any increase requires a resolution stating the amount, spread on the board's minutes.

County officers whose pay is based on supervisor pay

The opinion addresses this directly: once the board sets its salary at the $45,000 (1)(e) amount, "any county officers whose salaries are based on the Board's salary should be based on that $45,000.00 salary," not on the higher (1)(f) figure.

Citizens

For a county in this position, the opinion's takeaway is that the supervisors' eligibility for the recent raises follows the county's current valuation tier. Until the county's total assessed valuation again exceeds $300,000,000, the board is not entitled to the (1)(f) increases.

Common questions

What is "assessed valuation" and how is the tier determined?
Assessed valuation is the total of all taxable property in the county, as set on the tax rolls. Section 25-3-13(1) sets tiers from less than $50 million up to $1 billion or more. The tier is determined by the preceding taxable year's total assessed valuation.

Why didn't the supervisors' pay drop when the valuation dropped?
Section 25-3-13(3) explicitly prohibits reducing supervisor pay because of a valuation reduction. The legislature wanted to avoid creating an incentive for boards to inflate assessments to avoid pay cuts.

Does the AG mean the supervisors are stuck at $44,700 forever?
No. They can climb to the current (e)-tier cap of $45,000 by passing a resolution. From January 2024 they can go to $47,000, and from January 2028 they can go to $49,000, all under Section 25-3-13(2), provided the county valuation stays in the (e) tier.

What happens if the valuation rebounds above $300,000,000?
The opinion says the board is not entitled to the (1)(f) increases "until the County's overall assessed valuation totals over $300,000,000.00 again." It did not address how a mid-year tier change would be handled.

Does Section 25-3-13(2) apply in the last year of a term?
No. The subsection itself provides that supervisor salary "shall not be increased under this subsection in the last year of the supervisors' term." It also bars any additional increase in a fiscal year where a subsection (2) raise was already approved.

Are county officers whose pay is based on supervisor pay raised when supervisors raise themselves?
The opinion states only that once the board sets its salary at the $45,000 (1)(e) amount, those officers' salaries "should be based on that $45,000.00 salary." It does not say the increase is automatic or describe the mechanics for each office.

Background and statutory framework

Section 25-3-13 sets supervisor compensation. Subsection (1) lists the assessed-valuation tiers and dollar caps. The tiers relevant here are (1)(e) ($125,000,000 to $300,000,000) and (1)(f) ($300,000,000 to $1,000,000,000). The 2019 amendment (Laws 2019, Ch. 485) and the 2022 amendment (Laws 2022, S.B. 2719) bumped each tier's caps. Subsection (2) provides additional bumps from January 1, 2024 ($2,000 more) and January 1, 2028 ($4,000 more), with a "no increase in last year of term" guardrail. Subsection (3) prohibits salary reductions caused by a valuation drop. Subsection (4) requires a resolution on the minutes for any increase, language the AG cited as Section 25-13-3(4) (note: this is a typographical variant of Section 25-3-13(4); the substance is the same).

The AG's reading enforces tier-based eligibility for prospective raises while honoring the no-reduction protection for already-set salary. This is consistent with the legislature's apparent goal of letting valuations move salaries up but never down.

Citations

• Miss. Code Ann. § 25-3-13 (supervisor salary tiers and increases)
• Miss. Code Ann. § 25-3-13(1)(e) (tier cap for $125M to $300M valuations)
• Miss. Code Ann. § 25-3-13(1)(f) (tier cap for $300M to $1B valuations)
• Miss. Code Ann. § 25-3-13(2) (additional 2024 and 2028 increases, with last-year-of-term limit)
• Miss. Code Ann. § 25-13-3(3) (no salary reduction from valuation drop)
• Miss. Code Ann. § 25-13-3(4) (resolution-on-minutes requirement)
• Laws 2019, Ch. 485 (S.B. 2827) § 4 (2019 supervisor salary amendment)
• Laws 2022, S.B. 2719, § 1 (2022 supervisor salary amendment)

Source

• Landing page: https://attorneygenerallynnfitch.com/divisions/opinions-and-policy/recent-opinions/
• Original PDF: https://attorneygenerallynnfitch.com/wp-content/uploads/2023/05/W.Daughdrill-April-12-2023-Supervisor-Salaries-2.pdf

Original opinion text

April 12, 2023
Wes Daughdrill, Esq.
Attorney, Jefferson Davis County Board of Supervisors
Post Office Box 6005
Ridgeland, Mississippi 39158-6005
Re:

Supervisor Salaries

Dear Mr. Daughdrill:
The Office of the Attorney General has received your request for an official opinion.
Background
We understand that prior to 2019, the total assessed valuation of Jefferson Davis County
("County") was over $300,000,000.00, and the salaries of the members of the Board of Supervisors
("Board") were based on Section 25-3-13(1)(f) of the Mississippi Code and set at $44,700.00.
Thereafter, however, the assessed valuation of the County dropped below $300,000,000.00. This
essentially changed the County's category of total assessed valuation from subsection (1)(f) to
subsection (1)(e). Because Section 25-3-13(3) provides that "[t]he annual salary established for
the members of the board of supervisors shall not be reduced as a result of a reduction in total
assessed valuation," the Board continued to receive a salary of $44,700.00, as provided for in
subsection (f). Section 25-3-13 was amended in 2019 and again in 2022, effectively granting raises
for the state's boards of supervisors based on each county's total assessed valuation. Laws 2019,
Ch. 485 (S.B. 2827) § 4 eff. Jan. 1, 2020 (hereinafter "2019 Amendment"); Laws 2022, (S.B.
2719), § 1, eff. July 1, 2022 (hereinafter "2022 Amendment").
Questions Presented

1. Are members of the Board of Supervisors of Jefferson Davis County, as well as other
   county officers whose salaries are based on the Board's salaries, entitled to the increase in
   salaries included in the 2022 Amendment even though the assessed valuation of the county
   has not increased back to over $300,000,000.00?
2. How will Section 25-3-13(2) apply to future raises?

Brief Response

1. If the total assessed valuation of Jefferson Davis County for the preceding taxable year is
   at least $125,000,000.00 but less than $300,000,000.00, the Board members are only
   entitled to the 2022 salary increase afforded under Section 25-3-13(1)(e), which would set
   their salaries in an amount not to exceed $45,000.00
2. Assuming the total assessed valuation of Jefferson Davis County for the preceding taxable
   year remains within the range in Subsection (1)(e), it is the opinion of this office that
   Section 25-3-13(2) allows the Board of Supervisors to increase their salaries up to
   $47,000.00 from and after January 1, 2024, and up to $49,000.00 from and after January
   1, 2028.
   Applicable Law and Discussion
   Section 25-3-13 currently states the following regarding the salaries of the state's county boards
   of supervisors:
   (1) The salaries of the members of the boards of supervisors of the various counties
   are fixed as full compensation for their services.
   The annual salary of each member of the board of supervisors shall be based upon
   the total assessed valuation of his respective county for the preceding taxable year
   in the following categories and shall be approved by the board of supervisors up to
   the following amounts, except as otherwise provided under subsection (2) of this
   section:
   ....
   (e) For counties having a total assessed valuation of at least One Hundred Twenty-five Million Dollars ($125,000,000.00), but less than Three Hundred Million
   Dollars ($300,000,000.00), a salary not to exceed Forty-five Thousand Dollars
   ($45,000.00);
   (f) For counties having a total assessed valuation of at least Three Hundred Million
   Dollars ($300,000,000.00), but less than One Billion Dollars ($1,000,000,000.00),
   a salary not to exceed Fifty Thousand Dollars ($50,000.00);
   ....
   (3) The annual salary established for the members of the board of supervisors shall
   not be reduced as a result of a reduction in total assessed valuation.
   (4) The salary of the members of the board of supervisors shall not be increased
   under this section until the board of supervisors shall have passed a resolution
   stating the amount of the increase and spread it on its minutes.

When the County's total assessed valuation dropped below $300,000,000.00, assuming the total
assessed valuation was at least $125,000,000.00, the County moved from the total assessed
valuation within the range specified in Section 25-3-13(1)(f) to the range specified in Section 25-3-13(1)(e). (Emphasis added). Despite this change in categories, pursuant to the prohibition against
reducing board members' salaries as a result of a reduction in total assessed valuation, the Board
members' salaries did not decrease. Miss. Code Ann. § 25-13-3(3).
Based on the facts in your request, the current assessed valuation for the County is at least
$125,000,000.00 but less than $300,000,000.00; therefore, it is the opinion of this office that the
Board members are entitled to the 2022 salary amount of up to $45,000.00 afforded under Section
25-3-13(1)(e). Assuming that the Board grants itself such raise, any county officers whose salaries
are based on the Board's salary should be based on that $45,000.00 salary. Until the County's
overall assessed valuation totals over $300,000,000.00 again, the Board is not entitled to the recent
statutory increases in salary in Section 25-3-13(1)(f).
With respect to your second question, Section 25-3-13(2) provides:
From and after January 1, 2024, the salary of the members of the boards of
supervisors may be increased by an amount not to exceed Two Thousand Dollars
($2,000.00) over the amounts set under subsection (1) of this section, and from and
after January 1, 2028, the salary of the members of the boards of supervisors may
be increased by an amount not to exceed Four Thousand Dollars ($4,000.00) over
the amounts set under subsection (1) of this section. If the board of supervisors
approves a salary increase under this subsection effective during any fiscal year,
then the members of that board of supervisors are not eligible for any additional
salary increases for that fiscal year. The salary of the members of the board of
supervisors shall not be increased under this subsection in the last year of the
supervisors' term.
Assuming the total assessed valuation of the County for the preceding taxable year remains within
the range in Subsection (1)(e), it is the opinion of this office that Section 25-3-13(2) allows the
Board to increase their salaries up to $47,000.00 from and after January 1, 2024, and up to
$49,000.00 from and after January 1, 2028. If the Board approves a salary increase under Section
25-3-13(2), the Board is not eligible for any additional salary increases for that fiscal year. Further,
the Board cannot increase the salary of its members under Section 25-3-13 "until the board of
supervisors shall have passed a resolution stating the amount of the increase and spread it on its
minutes." Miss. Code Ann. § 25-13-3(4).

If this office may be of any further assistance to you, please do not hesitate to contact us.
Sincerely,
LYNN FITCH, ATTORNEY GENERAL
By:

/s/ Beebe Garrard
Beebe Garrard
Special Assistant Attorney General