MS 2023-11-R-Shepard-November-28-2023-Supervisor-Salaries November 28, 2023

Can a Mississippi board of supervisors raise its salary based on a higher valuation tier and ALSO take the $2,000 boost in the same fiscal year?

Short answer: No. If a board of supervisors approves a salary increase under Miss. Code Ann. § 25-3-13(2) effective during a fiscal year, board members 'are not eligible for any additional salary increases for that fiscal year,' including increases under subsection (1) tied to the county's higher assessed valuation tier.

Disclaimer: This is an official Mississippi Attorney General opinion. AG opinions are persuasive authority but not binding precedent. This summary is for informational purposes only and is not legal advice. Consult a licensed Mississippi attorney for advice on your specific situation.

About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official AG opinion. The original opinion (linked at the bottom of this page, or PDF in the sidebar) is the authoritative source for any reliance.

View original AG opinion (PDF)

Plain-English summary

Mississippi sets county supervisor salaries based on the county's total assessed valuation. The salary tiers are in § 25-3-13(1):
- (e) For counties with valuations of $125 million up to $300 million: salary cap of $45,000.
- (f) For counties with valuations of $300 million up to $1 billion: salary cap of $50,000.

George County's valuation went up enough that, effective January 1, 2024, the Board would move from tier (e) to tier (f). The Board planned to vote at a January 2024 meeting to raise its salaries to the new $50,000 cap. The Board also wanted to consider a separate raise under § 25-3-13(2), which lets boards add up to $2,000 to whatever subsection (1) sets, starting January 1, 2024.

The question: can the Board do both increases in the same January meeting?

The AG said no, citing the plain text of § 25-3-13(2):

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 "any additional salary increases" language is broad enough to bar any other type of increase in the same fiscal year, including a subsection (1) tier-bump increase based on assessed valuation.

So George County's board has two options:
- Option A: Take the subsection (1)(f) increase from $45,000 to $50,000 in fiscal year 2024 (a $5,000 jump). Skip the subsection (2) $2,000 boost for FY 2024. The Board could potentially add the $2,000 in FY 2025 if otherwise eligible.
- Option B: Take the subsection (2) $2,000 boost in FY 2024 ($45,000 + $2,000 = $47,000). Skip the subsection (1)(f) tier increase to $50,000 for this fiscal year. The Board could take the tier increase in FY 2025.

There's no path to take both increases in the same fiscal year.

Practical recommendation: take the bigger increase first. The tier increase is $5,000; the (2) boost is $2,000. Take the tier increase in FY 2024, then add the (2) boost in FY 2025 if eligible. The cumulative result is higher than starting with the (2) boost.

The AG also referred Shepard to MS AG Op., Daughdrill (Apr. 12, 2023), for further discussion of § 25-3-13.

What this means for you

If you are a Mississippi county attorney advising the board on salary

When the assessed valuation moves the county into a new tier, calculate both pathways before voting. Often the tier increase is larger than the $2,000 boost, so taking the tier increase first and the boost in the next fiscal year produces a better total result.

If you serve on a Mississippi board of supervisors

The "one bite at the apple" rule under § 25-3-13(2) is durable. Once you take the (2) boost in a fiscal year, you can't take any other increase that year. Plan accordingly. If your county is moving up a tier, that's typically the higher-value first move.

If you are a county administrator or clerk

Document the basis for any salary increase carefully. The State Auditor reviews these. If the board has acted under (2), make sure no later FY action attempts a tier increase in the same year.

If you are a county taxpayer interested in supervisor compensation

Mississippi caps county supervisor salaries by valuation tier and adds a small ($2,000 then $4,000) bump. The combination is the maximum supervisor compensation. Compensation rises automatically with assessed valuation growth (subject to board action), so high-growth counties see faster supervisor pay increases.

If you are at the State Auditor's office

Look for cases where boards may have improperly stacked § 25-3-13(2) increases with other increases in the same fiscal year. The plain text and Shepard opinion confirm this is not allowed.

Common questions

Q: How are supervisor salaries set in Mississippi?
A: § 25-3-13 sets the tiers based on county assessed valuation. The board can raise its members' salaries up to the cap in the applicable tier; the board doesn't have to take the full cap. § 25-3-13(2) and (3) provide additional allowed bumps tied to specific dates (Jan 1, 2024 and Jan 1, 2028).

Q: What does "fiscal year" mean here?
A: Mississippi counties operate on a fiscal year typically running October 1 through September 30. The "fiscal year" for these purposes is the county's fiscal year, not the calendar year. Specifics vary by county; consult county practice.

Q: Can the board take multiple types of increase across multiple years?
A: Yes. The bar is only against multiple increases in the same fiscal year. Across years, a board can take a tier increase one year and a (2) boost the next year.

Q: What happens if the county moves down a tier?
A: § 25-3-13(4) requires a resolution to increase salaries; it doesn't address decreases. Constitutionally, salary cannot be decreased mid-term for sitting officials. Practical effect: a tier-down doesn't typically reduce sitting supervisors' salaries.

Q: Is there a salary cap in election years?
A: § 25-3-13(2) bars (2)-boost salary increases in the last year of supervisors' terms. So the (2) boost is unavailable in the final year of a four-year term.

Q: When does the $4,000 boost (instead of $2,000) become available?
A: § 25-3-13(2) authorizes up to $4,000 boost effective January 1, 2028 (rather than the $2,000 currently allowed since January 1, 2024).

Q: Can the (2) boost stack on top of the new tier salary?
A: Yes, but not in the same fiscal year. If the Board moves to the new tier in FY 2024 and takes the tier increase, the (2) boost has to wait until FY 2025 (subject to other rules).

Q: Does this apply to other county officials (sheriff, clerk, etc.)?
A: § 25-3-13 is specific to county supervisor compensation. Other officials have their own salary statutes (e.g., § 25-3-3 for sheriffs and other elected officials). The single-increase-per-year rule is specific to (2) boost interactions.

Background and statutory framework

§ 25-3-13 sets county supervisor salaries by valuation tier. The structure:

§ 25-3-13(1): Salary tiers. Counties are categorized by total assessed valuation:
(a) Less than $40 million: capped at $25,500
(b) $40 million to $74,999,999: capped at $35,000
(c) $75 million to $99,999,999: capped at $40,000
(d) $100 million to $124,999,999: capped at $42,000
(e) $125 million to $299,999,999: capped at $45,000
(f) $300 million to $999,999,999: capped at $50,000
(g) $1 billion or more: capped at $55,000
§ 25-3-13(2): Allows up to $2,000 increase over subsection (1) starting Jan. 1, 2024, and up to $4,000 starting Jan. 1, 2028. But: "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." Also bars (2) boost in the last year of supervisors' terms.
§ 25-3-13(4): Requires a resolution to increase salaries, with the increase amount and effective date entered on the minutes.

The "shall" in § 25-3-13(4) makes the resolution requirement mandatory. The board has discretion to take or not take any allowed increase, but must use the resolution process to act.

The single-increase-per-year rule in (2) is the key textual limit. Any other increase (a tier increase under (1), a successor (2) boost in a later year, or anything else) is barred in the same fiscal year as the original (2) boost.

The AG's reading is plain-text. The phrase "any additional salary increases" admits no exceptions, so a tier-driven (1) increase qualifies as a barred "additional" increase.

Citations and references

Statutes:
- Miss. Code Ann. § 25-3-13 (county supervisor salary structure)
- Miss. Code Ann. § 25-3-13(1) (salary tiers by assessed valuation)
- Miss. Code Ann. § 25-3-13(1)(e) (tier for $125M-$300M valuation, $45,000 cap)
- Miss. Code Ann. § 25-3-13(1)(f) (tier for $300M-$1B valuation, $50,000 cap)
- Miss. Code Ann. § 25-3-13(2) (up to $2,000 boost from Jan 1, 2024; up to $4,000 from Jan 1, 2028; one increase per fiscal year)
- Miss. Code Ann. § 25-3-13(4) (resolution requirement; increase amount on minutes)

Source

Original opinion text

November 28, 2023

Robert P. Shepard, Esq.
Attorney, George County
922 Manila Street
Lucedale, Mississippi 39452

Re: Supervisor Salaries

Dear Mr. Shepard:

The Office of the Attorney General has received your request for an official opinion.

Background

According to your request, George County's valuation increased in 2023, and as a result, effective January 1, 2024, the salaries for the board of supervisors ("Board") will be reclassified from Mississippi Code Annotated Section 25-3-13(1)(e) to Section 25-3-13(1)(f). In accordance with Section 25-3-13(4), and after January 1, 2024, the Board plans to consider a resolution to adjust their salaries to the level provided by Section 25-3-13(1)(f). The Board is also considering a salary increase under Section 25-3-13(2).

Question Presented

If, after January 1, 2024, a Board votes to increase supervisor salaries because the county's assessed valuation for the preceding taxable year has increased enough to place the county in a higher statutory category for supervisor pay, may the Board also vote at the same meeting to increase that revised salary by a maximum of $2,000.00 under the provisions of Mississippi Code Annotated Section 25-3-13(2)?

Brief Response

If a Board approves a salary increase under Section 25-3-13(2), the Board members "are not eligible for any additional salary increases for that fiscal year."

Applicable Law and Discussion

Salaries for the members of the boards of supervisors are set in accordance with Section 25-3-13 and based on the total assessed valuation of the county. According to your request, effective January 1, 2024, the Board will be reclassified from Section 25-3-13(1)(e) to Section 25-3-13(1)(f). The salaries for these subsections are as follows:

(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);

Miss. Code Ann. § 25-3-13(1) (emphasis added). Subsection (4) further provides that "[t]he 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." Id. Thus, while the Board has the discretion to increase the salary of its members up to $50,000.00 based upon the total assessed valuation, it is not required to do so.

With respect to the separate salary increase allowed beginning January 1, 2024, 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.

(emphasis added). Based on the plain language of the statute, if the Board approves a salary increase under this subsection, the Board members "are not eligible for any additional salary increases for that fiscal year." This would include any salary increases afforded under Subsection (1) that are based upon an increase in total assessed valuation. The Board would be eligible for a salary increase up to $2,000.00 under Section 25-3-13(2) the following fiscal year, subject to any other pay increase. For a further discussion of Section 25-3-13 and supervisors' salary increases, we refer to you MS AG Op., Daughdrill (Apr. 12, 2023).

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