1
COMPUTING COUNTY
OFFICIAL SALARIES FOR 2023
ACCG
191 Peachtree Street, N.E.
Suite 700
Atlanta, Georgia 30303
(404) 522-5022
www.accg.org
ACCG OFFERS REFERENCE MATERIAL AS A GENERAL SERVICE TO COUNTY OFFICIALS AND STAFF. THE
INFORMATION PROVIDED HERE DOES NOT ESTABLISH AN ATTORNEY CLIENT
RELATIONSHIP. ADDITIONALLY, THE INFORMATION PROVIDED SHOULD NOT BE INTERPRETED OR USED
AS A SUBSTITUTE FOR A LEGAL OPINION FROM THE COUNTY ATTORNEY OR OTHER QUALIFIED
COUNSEL. BEFORE MAKING LEGAL DECISIONS, COUNTY OFFICIALS SHOULD CONSULT WITH THE
COUNTY ATTORNEY OR OTHER QUALIFIED COUNSEL.
2
TABLE OF CONTENTS
INTRODUCTION …………………………………………………………………………………3
GENERAL PRINCIPLES……………………………………………………………………….4
COUNTY COMMISSIONERS………………………………………………………………...6
CORONERS……………………………………………………………………………………….10
MAGISTRATES…………………………………………………………………………………. 14
PROBATE JUDGES……………………………………………………………………………. 18
SHERIFFS………………………………………………………………………………………….21
SUPERIOR COURT CLERKS ........................................................................ 23
TAX COMMISSIONERS ............................................................................... 26
SALARIES AND SUPPLEMENTS FOR OTHER OFFICIALS ......................... 29
BAILIFF PER DIEMS .......................................................................................................................... 29
BOARD OF TAX ASSESSORS PER DIEMS ........................................................................................ 29
BOARD OF TAX EQUALIZATION PER DIEMS ................................................................................ 29
CIRCUIT PUBLIC DEFENDER AND STATE-PAID APPOINTED PERSONNEL SUPPLEMENTS 29
DISTRICT ATTORNEY AND STATE-PAID APPOINTED PERSONNEL SUPPLEMENTS ............ 29
JUROR EXPENSE ALLOWANCES .................................................................................................... 30
JUVENILE COURT JUDGE SALARIES ............................................................................................. 30
MAGISTRATE COURT CLERK .......................................................................................................... 30
STATE COURT CLERK ....................................................................................................................... 30
STATE COURT JUDGE AND SOLICITOR GENERAL SALARIES AND SUPPLEMENTS ...............31
SUPERIOR COURT JUDGE SUPPLEMENTS ....................................................................................31
VOTER REGISTRAR COMPENSATION .............................................................................................31
COMPUTING SALARIES SET BY LOCAL LEGISLATION ............................. 33
APPENDIX A: COUNTY OFFICER 2023 SALARY WORKSHEET SHERIFF,
SUPERIOR COURT CLERK, PROBATE JUDGE AND TAX COMMISSIONER
………………………..……………………………………………………………………………….35
APPENDIX B: CHIEF MAGISTRATE 2023 SALARY WORKSHEET FULL-
TIME AND PART-TIME ................................................................................ 37
APPENDIX C: NON-CHIEF MAGISTRATE 2023 SALARY WORKSHEET .... 38
APPENDIX D: CENSUS ESTIMATE .............................................................40
APPENDIX E: 2020 CENSUS ....................................................................... 42
APPENDIX F: 2010 CENSUS ........................................................................ 44
APPENDIX G: 2000 CENSUS ....................................................................... 46
ENDNOTES……………………………………………………………………………………….48
3
INTRODUCTION
This guidebook is published annually by the Association County Commissioners of
Georgia (ACCG) to assist counties in calculating salaries of certain county officials, as well
as state officials who receive supplements to their salary by the county. The procedure
set forth in this guidebook has been reviewed and approved by the Constitutional Officers’
Association of Georgia, the Magistrate Council of Georgia, and ACCG.
4
GENERAL PRINCIPLES
While county commissioners have state law authorization to set their own compensation,
1
they typically have no ability to set salaries for other elected county officials. The General
Assembly sets the salaries of such elected officials (as well as certain other non-elected
officials) either by general state law or through local legislation. For counties that have
local legislation establishing salaries for particular positions, the salaries for those
positions must be initially computed according to both the local legislation and the state
minimum salary. The officials are paid according to the higher of the two calculations.
Although there may be some differences among the procedures to be followed for
calculating minimum salaries for different officials under general law, there are a few
principles that tend to be the same:
• There is usually a base salary established according to the population of the county. In
most cases, the latest population estimate from the Georgia Department of
Community Affairs should be used (see APPENDIX D: CENSUS ESTIMATE).
• If the county’s population has decreased since the 2020 Census (see APPENDIX E),
2010 Census (see APPENDIX F) or the 2000 Census (see APPENDIX G) bringing the
official into a population bracket with a lower base salary, then the official is entitled
to receive the base salary of the previous census in the higher population bracket so
long as that official is in office.
2
The right to the higher base salary is personal to the
county official, not the position.
• There are state mandated supplements to which an official may be entitled that must
be added.
• Depending upon the number of completed terms, the official may receive an increase
based upon longevity.
3
Each official’s longevity increase depends upon the number of
terms he or she has completed. A newly elected official is not entitled to a longevity
increase, unless he or she completed a full term previously during years that longevity
was awarded. Longevity increases are personal to the county official, not the position.
• In any given year, the General Assembly may approve a cost of living adjustment
(COLA) or merit increase for state employees that is used to determine the amount of
COLA to increase the base salaries, state mandated supplements and longevity for
county officials. The county officials’ salaries must be increased by all of the COLAs
and merit increases awarded by the General Assembly since the last time the General
Assembly revised the base salaries. These increases become effective January 1
st
of
the year following the General Assembly’s approval of such increases.
4
A newly elected
official is entitled to all of the previously granted COLAs even though he or she was
not in office at the time that the COLA was awarded. Unlike longevity increases, these
5
COLAs go with the position, not the person. While in most years the state COLA is
stated as a percentage, this year the state awarded a COLA in a flat dollar amount of
$5,000, which for most county officials will be applicable January 1, 2023. The state
granted the same $5,000 COLA to certain officials such as superior court judges; some
counties have local legislation tying county officials’ salaries to superior court judges’
salaries.
• In many cases, the General Assembly has passed local legislation (referred to in this
Guide as a “local Act”) that applies only to a county official of a particular county. If
there is such local legislation applicable to a county official, the salary provided for by
the local legislation must be calculated and compared to the state minimum salary.
The official is entitled to the higher of the two salaries.
• If the county commissioners wish to provide additional compensation to an official,
they generally may do so. The local supplement is any amount paid over and above
the state minimum salary (i.e., base salary plus state mandated supplement(s) plus
longevity increase (if any) plus COLAs). However, once a local supplement is given, it
generally cannot be taken away during an official’s four-year term of office. This is
always true for judges. The general law which grants authority to give the local
supplement should always be consulted. If an official is re-elected, the county
commissioners could reduce or eliminate a supplement for the new term — but that
decision must be made before the new term begins.
• County officials paid according to the minimum salary statutes must be paid in equal
monthly installments.
5
Even though the entire county workforce may be paid weekly,
bi-weekly or semi-monthly, the county commissioners have no authority to pay these
county officials at any other interval.
6
• Legislation effective January 1, 2021 updated the base salaries for probate judges,
sheriffs, superior court clerks, and tax commissioners. Those revised base salaries
incorporated prior COLAs from 2007 through 2019, plus adding a 5% increase to the
base salaries. As a result, only the 2020 and 2023 COLA are added to the updated base
salaries. The same legislation also made similar increases to various statutorily
required supplements for those particular county officers. Legislation passed by the
General Assembly in 2021 updates the base salaries for magistrates as of January 1,
2022. Those revised base salaries incorporate all prior state-awarded COLAs from
2007 through June 30, 2022, plus adding a 5% increase to the base salaries. As a
result, only the 2023 COLA is added to the updated base salaries. The same legislation
also made similar increases, effective May 4, 2021, to the statutorily required
supplements for persons serving as clerk of magistrate court.
For questions or interpretations on computing salaries, please contact your county
attorney.
6
COUNTY COMMISSIONERS
SALARIES FOR 2023
Salaries for county commissioners and elected CEOs are calculated according to the procedure
summarized below. Note that there are no COLAs for 2004, 2009, 2010, 2011, 2012, 2013, 2014,
2019, 2021, or 2022. Please note: If your county has had a change in governing structure since
2002 (for example, changing from a sole commissioner to a board of commissioners), some or
all of the COLA and/or longevity adjustments may not apply. Be sure to consult with your county
attorney to determine the appropriate salary adjustments in such circumstances.
How to compute salaries for 2023:
Step 1: Base Salary. For members of boards of commissioners (as well as the one elected
CEO), start with the applicable base salary. The base salary may have been set by local legislation
or through the home rule procedures described below. For more information on local legislation,
please see page 31. Sole commissioners, on the other hand, may receive the same minimum base
salary as the sheriff of their county, the salary set by local legislation, or the salary set according
to the home rule procedure.
7
Step 2: Add Training Supplement. County commissioners who have been awarded a
certificate of completion of training from the Carl Vinson Institute of Government resulting in
designation as a certified county commissioner are entitled to a supplement of $100.00 per
month or $1,200.00 per year in addition to their base salary from Step 1.
8
Please Note: This supplement applies only to county commissioners with the certification
designation described above. Credit is not given for other training programs or for years of
service.
Step 3: Add 2002 COLA. The 2002 cost of living adjustment is determined by adding (1) the
base salary and (2) the training supplement (if applicable) and multiplying that sum by 3.50%.
This COLA is added regardless of when the commissioner first took office.
9
Step 4: Add 2003 COLA. The 2003 cost of living adjustment is determined by adding (1) the
base salary, (2) the training supplement (if applicable), and 3) the 2002 COLA, and multiplying
that sum by 2.25%. This COLA is added regardless of when the commissioner first took office.
10
Reminder: There is no 2004 COLA.
Step 5: Add 2005 COLA. The 2005 cost of living adjustment is determined by adding (1) the
base salary, (2) the training supplement (if applicable), (3) the 2002 COLA, and (4) the 2003
COLA, and multiplying that sum by 2.00%. However, the resulting 2005 COLA cannot exceed
$1,600. This COLA is added regardless of when the commissioner first took office.
11
Step 6: Add 2006 COLA. The 2006 cost of living adjustment is determined by adding (1) the
base salary, (2) the training supplement (if applicable), (3) the 2002 COLA, (4) the 2003 COLA,
and (5) the 2005 COLA, and multiplying that sum by 2.00%. This COLA is added regardless of
when the commissioner first took office.
12
7
Step 7: Add 2007 COLA. The 2007 cost of living adjustment is determined by adding (1) the
base salary, (2) the training supplement (if applicable), (3) the 2002 COLA, (4) the 2003 COLA,
(5) the 2005 COLA, and (6) the 2006 COLA, and multiplying that sum by 2.89%. This COLA is
added regardless of when the commissioner first took office.
13
Step 8: Add 2008 COLA. The 2008 cost of living adjustment is determined by adding (1) the
base salary, (2) the training supplement (if applicable), (3) the 2002 COLA, (4) the 2003 COLA,
(5) the 2005 COLA, (6) the 2006 COLA, and (7) the 2007 COLA, and multiplying that sum by
3.00%. This COLA is added regardless of when the commissioner first took office.
14
Reminder: There is no COLA for 2009, 2010, 2011, 2012, 2013, or 2014.
Step 9: Add 2015 COLA. The 2015 cost of living adjustment is determined by adding (1) the
base salary, (2) the training supplement (if applicable), (3) the 2002 COLA, (4) the 2003 COLA,
(5) the 2005 COLA, (6) the 2006 COLA, (7) the 2007 COLA, and (8) the 2008 COLA, and
multiplying that sum by 1.00%. This COLA is added regardless of when the commissioner first
took office.
15
Step 10: Add 2016 COLA. The 2016 cost of living adjustment is determined by adding (1) the
base salary, (2) the training supplement (if applicable), (3) the 2002 COLA, (4) the 2003 COLA,
(5) the 2005 COLA, (6) the 2006 COLA, (7) the 2007 COLA, (8) the 2008 COLA, and (9) the
2015 COLA, and multiplying that sum by 1.00%. This COLA is added regardless of when the
commissioner first took office.
16
Step 11: Add 2017 COLA. The 2017 cost of living adjustment is determined by adding (1) the
base salary, (2) the training supplement (if applicable), (3) the 2002 COLA, (4) the 2003 COLA,
(5) the 2005 COLA, (6) the 2006 COLA, (7) the 2007 COLA, (8) the 2008 COLA, (9) the 2015
COLA, and (10) the 2016 COLA, and multiplying that sum by 3.00%. This COLA is added
regardless of when the commissioner first took office.
17
Step 12: Add 2018 COLA. The 2018 cost of living adjustment is determined by adding (1) the
base salary, (2) the training supplement (if applicable), (3) the 2002 COLA, (4) the 2003 COLA,
(5) the 2005 COLA, 6) the 2006 COLA, (7) the 2007 COLA, (8) the 2008 COLA, (9) the 2015
COLA, (10) the 2016 COLA, and (11) the 2017 COLA, and multiplying that sum by 2.00%. This
COLA is added regardless of when the commissioner first took office.
18
Reminder: There is no COLA for 2019.
Step 13: Add 2020 COLA. The 2020 cost of living adjustment is determined by adding (1) the
base salary, (2) the training supplement (if applicable), (3) the 2002 COLA, (4) the 2003 COLA,
(5) the 2005 COLA, (6) the 2006 COLA, (7) the 2007 COLA, (8) the 2008 COLA, (9) the 2015
COLA, (10) the 2016 COLA, (11) the 2017 COLA, and (12) the 2018 COLA, and multiplying that
sum by 2.00%. This COLA is added regardless of when the commissioner first took office.
19
Reminder: There is no COLA for 2021 or 2022.
8
Step 14: Add 2023 COLA. Add the 2023 cost of living adjustment of $5,000.00 to the total
of Steps 1 through 13. This COLA is added regardless of when the commissioner first took
office.
20
Step 15: Add Longevity. Commissioners are entitled to longevity increases in
compensation.
21
First, look at the county’s local legislation to see the term length of the
commissioners. While most commissioners are elected to four-year terms, there are some
counties where commissioners only serve for two years and others where commissioners serve
for six years. To determine longevity pay, multiply the amount determined in Steps 1 through
13 by the appropriate percentage below:
Commissioners Serving Two-Year Terms. Commissioners serving two-year terms are
entitled to an increase of 1.25% for each term completed after December 31, 2004. The
maximum longevity increase is 10.00% for commissioners who have completed at least
eight terms since January 1, 2005.
Commissioners Serving Four-Year Terms. Commissioners serving four-year terms are
entitled to an increase of 2.50% for each term completed after December 31, 2004. The
maximum longevity increase is 10.00% for commissioners who have completed at least
four terms since January 1, 2005.
Commissioners Serving Six-Year Terms. Commissioners serving six-year terms are
entitled to an increase of 3.75% for each term completed after December 31, 2004. The
maximum longevity increase is 11.25% for commissioners who have completed at least
three terms since January 1, 2005.
SETTING SALARIES UNDER GENERAL LAW AUTHORIZATION
Unless otherwise provided in a local Act of the General Assembly, there is only one way that
county commissioners may set their own compensation, expenses and expense allowances –
through the general law procedure explained below:
22
Notice. Before deciding to increase compensation, the board of commissioners or sole
commissioner must place a notice in the legal organ once a week for three consecutive
weeks prior to taking action on the increase. The notice must specify the fiscal impact of
the compensation increase.
23
Decision before Qualifying. In order to increase compensation, the commissioners must
make the decision to increase compensation before the first day of the qualifying period
for candidates for the next election to the county’s governing authority. For example, for
counties with board seats on the 2024 election cycle, the commissioners would need to
make the decision to increase their salary before the date qualifying begins – likely in
early March of 2024-- with any increase becoming effective on January 1, 2025.
24
If the
commissioners do not take action prior to the start of that qualifying period, the next
opportunity to increase salaries will be prior to the beginning of the next qualifying period
for commissioner(s) elections, with such increase to become effective the following
January 1
st
.
9
If the commissioners do not use the general law procedure to increase their salary and expenses,
the only other alternative is to request the county’s legislators to pass a local Act that provides
for an increase in their salary or expenses. It would be effective upon signature by the Governor
or any other date specified in the Act.
10
CORONERS
MINIMUM SALARY FOR 2023
CORONERS IN COUNTIES WITH A POPULATION OF 35,000 OR MORE
In counties with a population of 35,000 or more according to the 2020 Census (see APPENDIX
D), coroners are entitled to be paid the death investigation fee of $175 where no jury is
impaneled or $250 per death investigation when a jury is impaneled.
25
However, if the coroner
is paid an annual salary provided for by local Act, he or she is not entitled to death
investigation fees.
26
If a local Act establishing compensation for the coroner provides for a
salary that is less than the coroner would receive from death investigation fees, the coroner
may decide whether to be paid the salary specified in the local legislation or the death
investigation fees. The coroner must give the commissioners notice of the decision to change
his or her method of compensation in writing no later than October 1 in order for the
compensation change to become effective on the next January 1.
27
CORONERS IN COUNTIES WITH A POPULATION OF 34,999 OR LESS
In counties with a population of 34,999 or less according to the 2020 Census (see APPENDIX
E), coroners are entitled to a state-specified minimum salary based upon three population
ranges.
28
The applicable minimum salary is in addition to any fees including the death
investigation fees.
29
The death investigation fee is $175 per death investigation where no jury
is impaneled or $250 per death investigation when a jury is impaneled.
30
State-specified minimum salaries for coroners in these counties are calculated according to the
procedure summarized below. Note that there are no COLAs for 2004, 2009, 2010, 2011,
2012, 2013, 2014, 2019, 2021, or 2022. To compute salaries for coroners in these counties,
follow these steps:
Step 1: Establish the Base Salary. For coroners in counties with a 2020 population of
34,999 or less, start with the annual base salary for coroner shown in the “Schedule of Base
Salaries” using the county’s population reported in the 2020 Census (see APPENDIX E).
31
If
the county’s population under the 2020 Census decreased since the 2010 Census (APPENDIX
F) or 2000 Census (APPENDIX G), bringing the coroner into a population bracket with a lower
base salary, then the coroner is entitled to receive the base salary in the prior, higher
population bracket so long as that he or she is in office.
32
Schedule of Base Salaries
Population
Base Salary
0 — 11,889
$1,200.00
11,890 — 19,999
$2,400.00
20,000 — 34,999
$3,600.00
Step 2: Add Longevity. Coroners are entitled to a longevity increase at the rate of 5% for
each complete 4-year term served after December 31, 2000.
33
The maximum longevity
11
increase is 25% for coroners who have served five or more full terms of office since December
31, 2000.
Step 3: Add 2002 COLA. The 2002 cost of living adjustment is determined by adding (1)
the base salary and (2) longevity increase(s) (if applicable) and multiplying that sum by
3.50%. This COLA is added regardless of when the coroner first took office.
34
Step 4: Add 2003 COLA. The 2003 cost of living adjustment is determined by adding (1)
the base salary, (2) longevity increase(s) (if applicable), and (3) the 2002 COLA, and
multiplying that sum by 2.25%. This COLA is added regardless of when the coroner first took
office.
35
Reminder: There is no 2004 COLA.
Step 5: Add 2005 COLA. The 2005 cost of living adjustment is determined by adding (1)
the base salary, (2) longevity increase(s) (if applicable), (3) the 2002 COLA, and (4) the 2003
COLA, and multiplying that sum by 2.00%. However, the resulting 2005 COLA cannot exceed
$1,600. This COLA is added regardless of when the coroner first took office.
36
Step 6: Add 2006 COLA. The 2006 cost of living adjustment is determined by adding (1)
the base salary, (2) longevity increase(s) (if applicable), (3) the 2002 COLA, (4) the 2003
COLA, and (5) the 2005 COLA, and multiplying that sum by 2.00%. This COLA is added
regardless of when the coroner first took office.
37
Step 7: Add 2007 COLA. The 2007 cost of living adjustment is determined by adding (1)
the base salary, (2) longevity increase(s) (if applicable), (3) the 2002 COLA, (4) the 2003
COLA, (5) the 2005 COLA, and (6) the 2006 COLA, and multiplying that sum by 2.89%. This
COLA is added regardless of when the coroner first took office.
38
Step 8: Add 2008 COLA. The 2008 cost of living adjustment is determined by adding (1)
the base salary, (2) longevity increase(s) (if applicable), (3) the 2002 COLA, (4) the 2003
COLA, (5) the 2005 COLA, (6) the 2006 COLA, and (7) the 2007 COLA, and multiplying that
sum by 3.00%. This COLA is added regardless of when the coroner first took office.
39
Reminder: There is no COLA for 2009, 2010, 2011, 2012, 2013, or 2014.
Step 9: Add 2015 COLA. The 2015 cost of living adjustment is determined by adding (1) the
base salary, (2) longevity increase(s) (if applicable), (3) the 2002 COLA, (4) the 2003 COLA,
(5) the 2005 COLA, (6) the 2006 COLA, (7) the 2007 COLA, and (8) the 2008 COLA, and
multiplying that sum by 1.00%. This COLA is added regardless of when the coroner first took
office.
40
Step 10: Add 2016 COLA. The 2016 cost of living adjustment is determined by adding (1)
the base salary, (2) longevity increase(s) (if applicable), (3) the 2002 COLA, (4) the 2003
COLA, (5) the 2005 COLA, (6) the 2006 COLA, (7) the 2007 COLA, (8) the 2008 COLA, and
(9) the 2015 COLA, and multiplying that sum by 1.00%. This COLA is added regardless of
when the coroner first took office.
41
12
Step 11: Add 2017 COLA. The 2017 cost of living adjustment is determined by adding (1) the
base salary, (2) longevity increase(s) (if applicable), (3) the 2002 COLA, (4) the 2003 COLA,
(5) the 2005 COLA, (6) the 2006 COLA, (7) the 2007 COLA, (8) the 2008 COLA, (9) the 2015
COLA, and (10) the 2016 COLA, and multiplying that sum by 3.00%. This COLA is added
regardless of when the coroner first took office.
42
Step 12: Add 2018 COLA. The 2018 cost of living adjustment is determined by adding (1)
the base salary, (2) longevity increase(s) (if applicable), (3) the 2002 COLA, (4) the 2003
COLA, (5) the 2005 COLA, (6) the 2006 COLA, (7) the 2007 COLA, (8) the 2008 COLA, (9) the
2015 COLA, (10) the 2016 COLA, and (11) the 2017 COLA, and multiplying that sum by 2.00%.
This COLA is added regardless of when the coroner first took office.
43
Reminder: There is no COLA for 2019.
Step 13: Add 2020 COLA. The 2020 cost of living adjustment is determined by adding (1)
the base salary, (2) longevity increase(s) (if applicable), (3) the 2002 COLA, (4) the 2003
COLA, (5) the 2005 COLA, (6) the 2006 COLA, (7) the 2007 COLA, (8) the 2008 COLA, (9) the
2015 COLA, (10) the 2016 COLA, (11) the 2017 COLA, and (12) the 2018 COLA, and
multiplying that sum by 2.00%. This COLA is added regardless of when the coroner first took
office.
44
Reminder: There is no COLA for 2021 or 2022.
Step 14: Add 2023 COLA. Add the 2023 cost of living adjustment of $5,000.00 to the
total of Steps 1 through 13. This COLA is added regardless of when the coroner first took
office.
45
Step 15: Add Local Supplement (If Any). County commissioners are authorized, but not
required, to provide local supplements to coroners in addition to the minimum compensation
provided by state or local law. However, once a local supplement is given, it may not be
reduced or eliminated during any term of office. Local supplements are not subject to
longevity increases and COLAs, unless granted by the county commissioners.
46
Step 16: Compare to Local Legislation. Many coroners' salaries are governed by local
Acts of the legislature rather than the state-specified minimum salary. In general, a coroner is
paid either according to the procedures set forth above or according to a local Act, whichever is
higher. If the salary established by local Act is higher than the amount calculated in Steps 1
through 15, then the coroner is entitled to be paid according to local legislation. If the salary
established by local Act is less than the amount calculated in Steps 1 through 15, then the
coroner is entitled to the amount calculated in Steps 1 through 15.
47
For more information on
local Acts, please see page 33.
DEPUTY CORONERS
Each coroner is required to appoint at least one deputy coroner.
48
Additional deputy coroners
may be appointed if approved by the county board of commissioners.
49
State law is not clear on
the compensation for deputy coroners, other than regarding payment of death investigative
13
fees. The county attorney should be consulted to determine the appropriate compensation for
the deputy coroner(s).
Deputy Coroners in Counties with a Population of 35,000 or More
If the coroner is not paid a salary set by local Act, then the deputy coroner is entitled to the
$175 or $250 death investigation fee (depending upon whether a jury is impaneled) for each
investigation in which he or she serves in place of the coroner. However, if the coroner is paid
a salary pursuant to a local Act, then the deputy coroner is not entitled to the death
investigation fee, unless otherwise specified by local Act.
50
Deputy Coroners in Counties with a Population of 34,999 or Less
For deputy coroners in counties of 34,999 or less where the coroner is paid pursuant to the
state minimum salary law, the only guidance offered by state law is that expenses for deputy
coroners must come from funds other than the minimum salaries specified for the coroner.
51
If
the coroner in such a county is paid according to the general law minimum salary schedule,
then the deputy coroner is entitled to the $175 or $250 death investigation fee (depending
upon whether a jury is impaneled) for each investigation in which he or she serves in place of
the coroner.
52
MANDATORY EXPENSE ALLOWANCE
Coroners and deputy coroners are entitled to an expense allowance for a mandatory annual
training course provided by the Georgia Police Academy. Such expenses include 1) an expense
allowance of $247.00 (increased from $173.00 effective Sept. 1, 2021) for each day attending
the training course, 2) registration fees for the training course, and 3) either mileage
reimbursement at the approved IRS rate or actual transportation costs to and from the course
if he or she travels by public carrier. Such expenses are to be paid by the county.
53
OPTIONAL EXPENSE ALLOWANCE
In counties with a 2020 population (see APPENDIX E) of 34,999 or less, the board of
commissioners is authorized, but not required, to provide a monthly expense allowance to the
coroner of $50 per month. This discretionary expense allowance, if granted, is in addition to
any other salary, fees, or expenses required by law.
54
For tax purposes, expense allowances
must be treated as income to the coroner and reported to the IRS.
Optional Expense Allowance Schedule
2010 Population
Minimum Monthly Expense Allowance
0 — 34,999
$50.00
14
MAGISTRATES
MINIMUM SALARY FOR 2023
Minimum salaries for elected and appointed magistrate judges are calculated according to the
procedure summarized below. State law changes effective January 1, 2022, re-set base salaries
for magistrates, including all COLAs awarded prior to July 1, 2022;
55
as a result, only the 2023
COLA is applicable. To compute state minimum salaries for magistrates, follow these steps:
Step 1: Establish the Base Salary. Start with the annual base salary for the magistrate
shown in the “Schedule of Base Salaries” using the county's population reported in the Census
estimate in APPENDIX D.
56
However, if the county’s population decreased since the 2020
Census (APPENDIX E), 2010 Census (APPENDIX F), or 2000 Census (APPENDIX G),
bringing the magistrate into a population bracket with a lower base salary, then the magistrate
is entitled to receive the base salary of the previous census in the higher population bracket so
long as he or she is in office.
57
Schedule of Base Salaries
Population
Base Salary
0 — 5,999
$36,288.19
6,000 — 11,889
$49,833.79
11,890 — 19,999
$56,451.65
20,000 — 28,999
$59,934.60
29,000 — 38,999
$64,512.39
39,000 — 49,999
$68,547.73
50,000 — 74,999
$76,834.09
75,000 — 99,999
$82,472.75
100,000 — 149,999
$88,109.64
150,000 — 199,999
$94,082.74
200,000 — 249,999
$102,736.58
250,000 — 299,999
$111,523.74
300,000 — 399,999
$123,109.97
400,000 — 499,999
$128,108.37
500,000 or more
$133,106.73
For Full-time Chief Magistrates. For those chief magistrates who regularly perform the
duty of magistrate at least 40 hours per week, use the base salary in the above schedule.
58
For Part-time Chief Magistrates. For those chief magistrates who regularly perform the
duty of magistrate less than 40 hours per week, use the hourly equivalent of the base salary in
the above schedule multiplied by the actual number of hours worked. The chief magistrate
must certify the actual number of hours worked to the county governing authority.
59
For Full-time Magistrates Who Are Not Chief Magistrates. For those individuals who
perform the duties of a magistrate judge at least 40 hours per week, use 90% of the base salary
15
according to population from the Schedule of Base Salaries above or $56,220.00 per year (i.e.,
$4,685.00 per month), whichever is less.
60
For Part-time Magistrates Who Are Not Chief Magistrate and On-Call Magistrates.
For those individuals appointed as magistrates who perform the duty of magistrate judge less
than 40 hours per week, use 90% of the base salary according to population from the Schedule
of Base Salaries above or $27.07 per hour, whichever is less. Regardless of the number of hours
worked, however, each magistrate must be paid at least $8,650.32 per year (or $720.86 per
month). The chief magistrate must certify the number of hours worked by part-time
magistrates to the county governing authority.
61
Step 2: Add Statutory Supplement. If the magistrate also serves as clerk to the
magistrate court, add $4,723.92 ($393.66 per month).
62
Step 3: Add Longevity. Elected, appointed, full-time and part-time magistrates are entitled
to longevity increases if they have served at least one full 4-year term that was completed after
December 31, 1995. To figure the amount of the longevity increase, first determine the total
number of 4-year terms that were completed by the magistrate since 1995 and multiply the
number of terms by 5%. Then, add (1) the base salary, (2) the statutory supplement from Step
2 (if applicable), and multiply that sum by the applicable longevity rate of increase. For 2023,
the rate of the longevity increase ranges (in 5% increments) from 0% for a first-term magistrate
to a maximum of 35% for one who has completed seven or more terms of office.
63
Step 4: Add 2023 COLA. Add the 2023 cost of living adjustment. For full-time magistrates,
add $5,000.00 to the total of Steps 1 through 3. This COLA is added regardless of when the
magistrate first took office.
64
For part-time magistrates that are paid (under Step 1) the minimum annual salary or 90% of
the base salary from the Schedule of Base Salaries, add $5,000.00. For part-time magistrates
who are paid an hourly rate under Step 1, add $2.41 per hour for each hour worked. Please
note: this calculation for part-time magistrates who are paid on an hourly basis is based upon
the best interpretation from ACCG and the Magistrate Council of Georgia of the applicability of
the recent 2023 cost of living adjustment. A percentage COLA would be easier to apply;
however, ACCG and the Magistrate Council believe converting the flat dollar figure ($5,000) to
an hourly rate equivalent as described below is the most reasonable way to determine
65
COLA
application to part-time magistrates paid based upon an hourly rate of pay.
Example: Part-Time Magistrates That Are Paid Lowest Base Salary for
Magistrates (without magistrate clerk supplement)
Part-time with base salary $ 8,650.32
Add longevity (3 term/15% example) $ 1,297.55
Subtotal $ 9,947.87
Add 2023 COLA $ 5,000.00
Total $ 14,978.87
16
Example: Part-Time Magistrates That Are Paid An Hourly Wage (without
magistrate clerk supplement)
Base hourly rate: $ 27.07 per hour
Add longevity (3-term/15% example) $ 4.06 per hour
Subtotal $ 31.13 per hour
Add 2023 COLA $ 2.41 per hour*
Total $ 33.54 per hour
*This is the $5,000.00 2023 cost of living adjustment divided by 52 weeks, and then divided by
40 hours to get the hourly rate equivalent of the 2023 COLA.
Reminder: All COLAs prior to 2022 have been included in the updated base salaries listed
above; as a result, only the 2023 COLA increase is to be applied for 2023.
Step 5: Add Local Supplement (If Any). County commissioners are authorized, but not
required, to provide local supplements to the magistrate in addition to the minimum
compensation provided by general or local law. However, once a local supplement is given, it
may not be reduced or eliminated during any term of office.
66
Local supplements are not
subject to longevity increases or COLAs, unless granted by the county commissioners.
Final Step: Compare to Local Legislation. Many magistrates' salaries are governed by
local Acts of the legislature rather than statewide minimum salary law. In general, a magistrate
is paid either according to the procedures set forth above or according to local legislation. If
the salary established by local legislation, plus any local supplement, is higher than the amount
calculated in Step 1, then the magistrate is entitled to be paid according to local legislation plus
local supplement. If the salary established by local legislation, plus any local supplement, is
less than the amount calculated in Step 1, then the magistrate is entitled to the amount
calculated in Steps 1 through 5.
67
For more information about salaries set by local legislation,
please see page 32.
Note: Magistrates are required to be paid in equal monthly installments.
68
OPTIONAL EXPENSE ALLOWANCE
County commissioners are authorized, but not required, to provide a monthly expense
allowance to the magistrate and the clerk of the magistrate court based upon population as
determined by the 2020 Census (APPENDIX E). The minimum amounts are listed in the
Optional Expense Allowance Schedule below. If granted by the county commissioners, this
discretionary expense allowance is in addition to any other salary, fees, or expenses required by
law.
69
For tax purposes, expense allowances must be treated as income to the magistrate and
reported to the IRS.
17
Optional Expense Allowance Schedule
Population
Minimum Monthly Expense Allowance
0 — 11,889
$100.00
11,890 — 74,999
$200.00
75,000 — 249,999
$300.00
250,000 — 499,999
$400.00
500,000 or more
$500.00
18
PROBATE JUDGES
MINIMUM SALARY FOR 2023
Minimum salaries for probate judges are calculated according to the procedure summarized
below. To compute state minimum probate judges’ salaries, follow these steps:
Step 1: Establish the Base Salary. Start with the annual base salary for the probate judge
shown in the “Schedule of Base Salaries” below, using the county’s population reported in the
Census estimate in APPENDIX D.
70
However, if the population has decreased since the 2020
Census (APPENDIX E), 2010 Census (see APPENDIX F) or the 2000 Census (see APPENDIX
G) bringing the probate judge into a population bracket with a lower base salary, then the
probate judge is entitled to receive the base salary of the previous census in the higher
population bracket so long as that probate judge is in office.
71
Schedule of Base Salaries
Population
Base Salary
0 — 5,999
$35,576.65
6,000 — 11,889
$48,856.63
11,890 — 19,999
$55,344.71
20,000 — 28,999
$59,296.04
29,000 — 38,999
$63,247.38
39,000 — 49,999
$67,203.60
50,000 — 74,999
$75,327.48
75,000 — 99,999
$80,855.58
100,000 — 149,999
$86,381.94
150,000 — 199,999
$92,237.91
200,000 — 249,999
$100,722.08
250,000 — 299,999
$109,336.93
300,000 — 399,999
$120,695.99
400,000 — 499,999
$125,596.32
500,000 or more
$130,496.72
Step 2: Add Statutory Supplements. Add the annual supplements listed below to which
the probate judge is entitled, if applicable:
+ $4,630.80 for conducting elections
72
+ $5,787.36 for serving as judge for traffic cases
73
Note: The supplements for serving as magistrate or clerk to magistrate court are addressed in
Steps 6 through 8 below.
74
Step 3: Add Longevity. First, determine the total number of complete 4-year terms (i.e., no
partial terms) served by the probate judge after December 31, 1976 and multiply the number of
terms by 5%. To figure the amount of the longevity increase, multiply the base salary plus
19
supplements for serving as election superintendent or hearing traffic cases by the applicable
rate of increase. For 2021, the rate of the longevity increase ranges (in 5% increments) from 0%
for first-term probate judges to a maximum of 55% for those who have completed eleven or
more terms of office.
75
Step 4: Add 2020 COLA. The 2020 cost of living adjustment is determined by adding (1)
the base salary, (2) the supplements from Step 2 (if applicable), and (3) the longevity amount
from Step 3 (if applicable) and multiplying that sum by 2.00%. This COLA is added regardless
of when the probate judge first took office.
76
Step 5: Add 2023 COLA. Add the 2023 cost of living adjustment of $5,000.00 to the total
of Steps 1 through 4. This COLA is added regardless of when the probate judge first took
office.
77
Step 6: Add Local Supplement (If Any). County commissioners are authorized, but not
required, to provide local supplements to the probate judge in addition to the minimum
compensation provided by general or local law. However, once a local supplement is given, it
may not be reduced or eliminated during the probate judge’s term of office. Local supplements
are not subject to longevity and COLAs, unless granted by the county commissioners.
78
ADDITIONAL COMPENSATION FOR PROBATE JUDGE SERVING AS
MAGISTRATE OR CLERK TO MAGISTRATE COURT
Step 7: Add Magistrate Supplement. If the probate judge also serves as chief magistrate
or magistrate, add $14,162.10 as adjusted by Step 8.
79
Step 8: Add Longevity. First, determine the total number of complete 4-year terms where
the term was completed after December 31, 1999 and multiply the number of terms by 5%. To
figure the amount of the longevity increase to the supplement for serving as magistrate,
multiply the additional supplement in Step 7 by the applicable rate of increase. For 2023, the
rate of longevity increase ranges (in 5% increments) from 0% for first-term magistrates to a
maximum of 30% for those who have completed six or more terms of office.
80
Step 9: Add Magistrate Court Clerk Supplement (If Applicable). If the probate judge
serves as the magistrate and also serves as the clerk to the magistrate court, then add
$4,723.92.
81
However, note that a probate judge serving as magistrate and as clerk to the
magistrate court is not entitled to a longevity or COLA increase to this supplement for serving
as clerk to the magistrate court.
82
Final Step: Compare to Local Legislation. Many probate judges’ salaries are governed
by local Acts of the legislature rather than statewide minimum salary law. In general, a probate
judge is paid either according to the procedures set forth above or according to local legislation,
whichever is higher. If the salary established by local legislation is higher than the amount
established by the steps above, then the probate judge is entitled to be paid according to local
legislation. If the salary established by local legislation is less than the amount established by
the steps above, then the probate judge is entitled to the amount established by the steps
above.
83
For more information about salaries set by local legislation, please see page 32.
20
Note: Probate Judges are required to be paid in equal monthly installments.
84
OPTIONAL EXPENSE ALLOWANCE
County commissioners are authorized, but not required, to provide a monthly expense
allowance to the probate judge based upon population as determined by the 2020 Census (see
APPENDIX E). The minimum amounts are listed in the Optional Expense Allowance Schedule
below. If granted by the board of commissioners, this discretionary expense allowance is in
addition to any other salary, fees, or expenses required by law.
85
For tax purposes, expense
allowances must be treated as income probate judge and reported to the IRS.
Optional Expense Allowance Schedule
Population
Minimum Monthly Expense Allowance
0 — 11,889
$100.00
11,890 — 74,999
$200.00
75,000 — 249,999
$300.00
250,000 — 499,999
$400.00
500,000 or more
$500.00
21
SHERIFFS
MINIMUM SALARY FOR 2023
Minimum salaries for sheriffs are calculated according to the procedure summarized below. To
compute state minimum sheriffs' salaries, follow these steps:
Step 1: Establish the Base Salary. Start with the annual base salary for the sheriff shown
in the “Schedule of Base Salaries” using the county's population reported in the Census estimate
in APPENDIX D.
86
However, if the population has decreased since the 2020 Census
(APPENDIX E), 2010 Census (see APPENDIX F) or the 2000 Census (see APPENDIX G)
bringing the sheriff into a population bracket with a lower base salary, then the sheriff is entitled
to receive the base salary of the previous census in the higher population bracket so long as that
sheriff is in office.
87
Schedule of Base Salaries
Population
Base Salary
0 — 5,999
$50,132,72
6,000 — 11,889
$55,952.37
11,890 — 19,999
$64,255.19
20,000 — 28,999
$70,753.11
29,000 — 38,999
$77,294.36
39,000 — 49,999
$83,750.51
50,000 — 74,999
$90,246.74
75,000 — 99,999
$93,314.37
100,000 — 149,999
$96,381.99
150,000 — 199,999
$99,812.27
200,000 — 249,999
$103,266.39
250,000 — 299,999
$113,005.67
300,000 — 399,999
$126,199.09
400,000 — 499,999
$131,099.43
500,000 or more
$136,011.72
Step 2: Add Statutory Supplement. If the sheriff also serves the state, juvenile, magistrate
or other courts, add at least $4,630.80 ($385.90 per month).
88
The sheriff is limited to one
statutory supplement increase even where he or she serves more than one additional court.
Step 3: Add Longevity. First, determine the total number of complete 4-year terms (i.e., no
partial terms) served by the sheriff after December 31, 1976 and multiply the number of terms
by 5%. To figure the amount of the longevity increase, multiply the base salary plus supplement
from Step 2 (if applicable) by the applicable rate of increase. For 2023, the rate of the longevity
increase ranges (in 5% increments) from 0% for a first-term sheriff to a maximum of 55% for
one who has completed eleven or more terms of office.
89
22
Step 4: Add 2020 COLA. The 2020 cost of living adjustment is determined by adding (1) the
base salary, (2) the supplement from Step 2 (if applicable), and (3) the longevity amount from
Step 3 (if applicable), and multiplying that sum by 2.00%. This COLA is added regardless of
when the sheriff first took office.
90
Step 5: Add 2023 COLA. Add the 2023 cost of living adjustment of $5,000.00 to the total
of Steps 1 through 4. This COLA is added regardless of when the sheriff first took office.
91
Step 6: Add Local Supplement (If Any). County commissioners are authorized, but not
required, to provide local supplements to the sheriff in addition to the minimum compensation
provided by general or local law. However, once a local supplement is given, it may not be
reduced or eliminated during any term of office. Local supplements are not subject to longevity
and COLAs unless otherwise granted by the county commissioners.
92
Final Step: Compare to Local Legislation. Many sheriffs' salaries are governed by local
Acts of the legislature rather than statewide minimum salary law. In general, a sheriff is paid
either according to the procedures set forth above or according to local legislation, whichever is
higher. If the salary established by local legislation is higher than the amount established by the
steps above, then the sheriff is entitled to be paid according to local legislation. If the salary
established by local legislation is less than the amount established by the steps above, then the
sheriff is entitled to the amount established by the steps above.
93
For more information about
salaries set by local legislation, please see page 32.
Note: Sheriffs are required to be paid in equal monthly installments.
94
OPTIONAL EXPENSE ALLOWANCE
County commissioners are authorized, but not required, to provide a monthly expense allowance
to the sheriff based upon population as determined by the 2020 Census (see APPENDIX E). The
minimum amounts are listed in the Optional Expense Allowance Schedule below. If granted by
the board of commissioners, this discretionary expense allowance is in addition to any other
salary, fees, or expenses required by law.
95
For tax purposes, expense allowances must be treated
as income to the sheriff and reported to the IRS.
Optional Expense Allowance Schedule
Population
Minimum Monthly Expense Allowance
0 — 11,889
$100.00
11,890 — 74,999
$200.00
75,000 — 249,999
$300.00
250,000 — 499,999
$400.00
500,000 or more
$500.00
23
SUPERIOR COURT CLERKS
MINIMUM SALARY FOR 2023
Minimum salaries for clerks of superior court are calculated according to the procedure
summarized below. To compute state minimum salaries for clerks of superior court, follow
these steps:
Step 1: Establish the Base Salary. Start with the annual base salary for the clerk of superior
court shown in the “Schedule of Base Salaries” using the county's population from the Census
estimates in APPENDIX D.
96
However, if the population has decreased since the 2020 Census
(see APPENDIX E), 2010 Census (see APPENDIX F) or the 2000 Census (see APPENDIX G)
bringing the superior court clerk into a population bracket with a lower base salary, then the
superior court clerk is entitled to receive the base salary of the previous census in the higher
population bracket so long as that superior court clerk is in office.
97
Schedule of Base Salaries
Population
Base Salary
0 — 5,999
$35,576.65
6,000 — 11,889
$48,856.63
11,890 — 19,999
$55,344.71
20,000 — 28,999
$59,296.04
29,000 — 38,999
$63,247.38
39,000 — 49,999
$67,203.60
50,000 — 74,999
$75,327.48
75,000 — 99,999
$80,855.58
100,000 — 149,999
$86,381.94
150,000 — 199,999
$92,237.91
200,000 — 249,999
$100,722.08
250,000 — 299,999
$109,336.93
300,000 — 399,999
$120,695.99
400,000 — 499,999
$125,596.32
500,000 or more
$130,496.72
Step 2: Add Statutory Supplements. Add any of the supplements listed below to which
the clerk of superior court is entitled, if applicable:
+ At least $4,630.80 for serving as clerk to juvenile court
98
+ At least $4,630.80 for serving as clerk to state court
99
+ At least $4,723.92 for serving as clerk to magistrate court
100
+ At least $4,630.80 for providing jury management
101
Step 3: Add Longevity. First, determine the total number of complete 4-year terms (i.e., no
partial terms) served by the clerk after December 31, 1976 and multiply the number of terms by
5%. To figure the amount of the longevity increase, multiply the base salary plus any
24
supplements from Step 2 by the applicable rate of increase as determined in the previous
sentence. For 2023, the rate of the longevity increase ranges (in 5% increments) from 0% for a
first-term clerk to a maximum of 55% for one who has completed eleven or more terms of
office.
102
Step 4: Add 2020 COLA. The 2o20 cost of living adjustment is determined by adding (1) the
base salary, (2) the applicable supplements from Step 2, and (3) the applicable longevity amount
from Step 3, and multiplying that sum by 2.00%. This COLA is added regardless of when the
clerk first took office.
103
Step 5: Add 2023 COLA. Add the 2o23 cost of living adjustment of $5,000.00 to the total
of Steps 1 through 4. This COLA is added regardless of when the clerk first took office.
104
Step 6: Add Local Supplement (If Any). County commissioners are authorized, but not
required, to provide local supplements to the clerk of superior court in addition to the minimum
compensation provided by general or local law. However, once a local supplement is given, it
may not be reduced or eliminated during any term of office. Local supplements are not subject
to longevity and COLAs unless granted by the county commissioners.
105
Step 7: Add Tax Appeal Administrator Supplement. The superior court clerk serves as
the tax appeal administrator, providing boards of equalization with oversight, facilities and
administrative assistance.
106
Counties are required to include a separate line item in the budget
for the operations of tax appeal administration (which is separate from the budget for the
operations of superior court clerk
107
) for the tax appeal administrator’s compensation.
108
Any
amount for the tax appeal administrator compensation is not subject to longevity and COLA
increases.
Final Step: Compare to Local Legislation. Many clerks of superior courts’ salaries are
governed by local Acts of the legislature rather than statewide minimum salary law. In general,
a clerk of superior court is paid either according to the procedures set forth above or according
to local legislation, whichever is higher. If the salary established by local legislation is higher
than the amount calculated by the steps above, then the clerk of superior court is entitled to be
paid according to local legislation. If the salary established by local legislation is less than the
amount calculated by the steps above, then the clerk of superior court is entitled to the amount
calculated by the steps above.
109
For more information about salaries set by local legislation,
please see page 32.
Note: Superior court clerks are required to be paid in equal monthly installments.
110
OPTIONAL EXPENSE ALLOWANCE
County commissioners are authorized, but not required, to provide a monthly expense allowance
to the clerk of superior court based upon population as determined by the 2020 Census (see
APPENDIX E).
111
The minimum amounts are listed in the Optional Expense Allowance Schedule
below. If granted by the board of commissioners, this discretionary expense allowance is in
addition to any other salary, fees, or expenses required by law.
112
For tax purposes, expense
allowances must be treated as income to the superior court clerk and reported to the IRS.
25
Optional Expense Allowance Schedule
Population
Minimum Monthly Expense Allowance
0 — 11,889
$100.00
11,890 — 74,999
$200.00
75,000 — 249,999
$300.00
250,000 — 499,999
$400.00
500,000 or more
$500.00
26
TAX COMMISSIONERS
MINIMUM SALARY FOR 2023
Minimum salaries for tax commissioners are calculated according to the procedure
summarized below. To compute state minimum tax commissioners' salaries, follow these
steps:
Step 1: Establish the Base Salary. Start with the annual base salary for the tax
commissioner shown in the “Schedule of Base Salaries” using the population for the county
from the Census estimates in APPENDIX D.
113
However, if the population has decreased since
the 2020 Census (APPENDIX E), 2010 Census (see APPENDIX F), or the 2000 Census (see
APPENDIX G) bringing the tax commissioner into a population bracket with a lower base
salary, then the tax commissioner is entitled to receive the base salary of the previous census in
the higher population bracket so long as that tax commissioner is in office.
114
Schedule of Base Salaries
Population
Base Salary
0 — 5,999
$35,576.65
6,000 — 11,889
$48,856.63
11,890 — 19,999
$55,344.71
20,000 — 28,999
$59,296.04
29,000 — 38,999
$63,247.38
39,000 — 49,999
$67,203.60
50,000 — 74,999
$75,327.48
75,000 — 99,999
$80,855.58
100,000 — 149,999
$86,381.94
150,000 — 199,999
$92,237.91
200,000 — 249,999
$100,722.08
250,000 — 299,999
$109,336.93
300,000 — 399,999
$120,695.99
400,000 — 499,999
$125,596.32
500,000 or more
$130,496.72
Step 2: Add Statutory Supplements. Add any of the supplements listed below to which
the tax commissioner is entitled, if applicable:
+ $5,003.28 for serving as ex officio sheriff in the sale of properties for the purpose of
collecting taxes
115
+ At least $4,195.20 for serving as chief deputy registrar
116
Step 3: Add Longevity. First, determine the total number of complete 4-year terms (i.e., no
partial terms) served by the tax commissioner after December 31, 1976 and multiply the
number of terms by 5%. To figure the amount of the longevity increase, multiply the base
salary plus supplements from Step 2 (if applicable) by the applicable rate of increase. For
27
2022, the rate of the longevity increase ranges (in 5% increments) from 0% for a first-term tax
commissioner to a maximum of 55% for one who has completed eleven or more terms of
office.
117
Step 4: Add 2020 COLA. The 2020 cost of living adjustment is determined by adding (1)
the base salary, (2) the supplements from Step 2 (if applicable), and (3) the longevity amount
from Step 3 (if applicable) and multiplying that sum by 2.00%. This COLA is added regardless
of when the tax commissioner first took office.
118
Step 5: Add 2023 COLA. Add the 2023 cost of living adjustment of $5,000.00 to the total
of Steps 1 through 4. This COLA is added regardless of when the tax commissioner first took
office.
119
Step 6: Add Local Supplement (If Any). County commissioners are authorized, but not
required, to provide local supplements to the tax commissioner in addition to the minimum
compensation provided by general or local law. However, once a local supplement is given, it
may not be reduced or eliminated during any term of office. Local supplements are not subject
to longevity and COLAs unless granted by the county commissioners.
120
Final Step: Compare to Local Legislation. Many tax commissioners' salaries are
governed by local Acts of the legislature rather than statewide minimum salary law. In general,
a tax commissioner is paid either according to the procedures set forth above or according to
local legislation, whichever is higher. If the salary established by local legislation is higher than
the amount calculated by the steps above, then the tax commissioner is entitled to be paid
according to local legislation. If the salary established by local legislation is less than the
amount calculated by the steps above, then the tax commissioner is entitled to the amount
calculated by the steps above.
121
For more information about salaries set by local legislation,
please see page 32.
Note: Tax commissioners are required to be paid in equal monthly installments.
122
OPTIONAL EXPENSE ALLOWANCE
County commissioners are authorized, but not required, to provide a monthly expense
allowance to the tax commissioner based upon population as determined by the 2020
Census (see APPENDIX E). The minimum amounts are listed in the Optional Expense
Allowance Schedule below. If granted by the board of commissioners, this discretionary
expense allowance is in addition to any other salary, fees or expenses required by law.
123
For tax purposes, expense allowances must be treated as income to the tax
commissioner and reported to the IRS.
28
Optional Expense Allowance Schedule
Population
Minimum Monthly Expense Allowance
0 — 11,889
$100.00
11,890 — 74,999
$200.00
75,000 — 249,999
$300.00
250,000 — 499,999
$400.00
500,000 or more
$500.00
29
SALARIES AND SUPPLEMENTS FOR OTHER
OFFICIALS
BAILIFF PER DIEMS
The minimum per diem for bailiffs in superior, state, and other courts is $5.00.
124
However, the first grand jury impaneled at the fall term of the superior court is
responsible for establishing the per diem for the next year.
125
Any increase in the per diem
must be approved by the board of commissioners.
126
BOARD OF TAX ASSESSORS PER DIEMS
Members of the board of tax assessors are entitled to be paid at least $20.00 per diem for
their time discharging their duties, as well as attending training courses.
127
The board of
commissioners is allowed to increase the amount of the per diem.
BOARD OF TAX EQUALIZATION PER DIEMS
Members of the Board of Tax Equalization are entitled to be paid at least $25.00 per diem
for their time considering appeals and attending required, approved appraisal courses.
128
Such members are also to be reimbursed for reasonable expenses incurred in attending
these appraisal courses. Members of the board of equalization must provide certification
to the county for the number of days they attended training. The board of commissioners
is authorized to increase the amount of per diem for considering appeals and attending
these required training sessions. In addition, members of the Board of Equalization are
entitled to be paid $25.00 per day for each 8 hours of completed online training provided
by the Department of Revenue. Members are required to file an affidavit with the number
of training hours actually completed, which must first be certified by the appeal
administrator before reimbursement can be provided by the county.
129
No expenses are
allowed for this training.
CIRCUIT PUBLIC DEFENDERS AND STATE-PAID APPOINTED
PERSONNEL SUPPLEMENTS
Effective January 1, 2016, circuit public defenders who are paid by the state and receive a
county supplement may not have their county supplement increased if the total
supplement received from the counties of their circuit is $50,000 or more.
130
Similarly,
the appointed state-paid staff of the circuit public defender’s office who receive a county
supplement of $50,000 or more may not have their county supplement increased.
131
DISTRICT ATTORNEY AND STATE-PAID APPOINTED
PERSONNEL SUPPLEMENTS
District attorneys are state officers who are paid by the state. However, the county may
supplement the district attorney’s salary in an amount determined by local legislation or
in an amount determined by the commissioners, whichever is greater.
132
The board of
commissioners may provide an additional supplement if the district attorney provides
child support recovery services.
133
Note, however, that, effective January 1, 2016, any
district attorney who receives a total county supplement of $50,000 or more cannot have
their county supplement increased.
134
30
The district attorney’s office has state-paid employees, who may or may not receive county
supplements, and may also have county paid employees. Effective January 1, 2016, any
state-paid appointed employee of the district attorney’s office (e.g., assistant district
attorney, investigator, victim witness coordinator, and administrative personnel) who
receives a total county supplement of $50,000 or more cannot have his or her county
supplement increased.
135
This restriction does not apply to the employees of the district
attorney’s office who are paid solely by the county.
JUROR EXPENSE ALLOWANCES
The grand jury empaneled in the fall term of superior court is responsible for setting the
expense allowance for grand jurors and regularly drawn trial jurors. The expense
allowance must be at least $5.00 but no more than $50.00 per diem.
136
The grand jury
may increase the amount subject to the approval of the board of commissioners.
137
JUVENILE COURT JUDGE SALARIES
The salaries for circuit-wide juvenile court judges appointed after October 1, 2000, are set
by the superior court judges with the approval of the county commissioners.
138
Circuits
with at least one juvenile court judge are entitled to receive a state grant of $100,000 per
year.
139
Additionally, circuits with more than four superior court judges are eligible for
an additional state grant of $25,000 per year per superior court judgeship above four. For
example, a circuit with five superior court judges is eligible for an additional grant of
$25,000; a circuit with six superior court judges is eligible for an additional grant of
$50,000; etc.
140
If the circuit uses part-time juvenile court judges, the amount of the state
grant to the circuit is as follows:
For each part-time judge who works one day weekly: $20,000.00
For each part-time judge who works two days weekly: $40,000.00
For each part-time judge who works three days weekly: $60,000.00
For each part-time judge who works four days weekly: $80,000.00
141
In addition, the state Fiscal year 2023 Budget (HB 911) includes additional contingent
grants for juvenile courts that have a backlog of less than 180 days for dependency cases;
the terms of such additional grants from the state likely will dictate whether these grants
must also be used for juvenile court compensation. The total grant for part-time judges in
the circuit cannot exceed the amount the circuit would be eligible to receive for full-time
judges, as described above.
142
MAGISTRATE COURT CLERK
Persons serving as the clerk for magistrate court shall be paid at least $4,723.92 per year
($393.66 per month).
143
STATE COURT CLERK
For counties that have state courts, there is no statewide salary for state court clerks. Such
salaries may be established by local law. However, statewide law does require that, for a
state court clerk serving as clerk to the magistrate court, the state court clerk shall be paid
31
for those magistrate court clerk services at least $4,723.92 per year ($393.66 per
month).
144
STATE COURT JUDGE AND SOLICITOR GENERAL SALARIES
AND SUPPLEMENTS
For counties that have state courts, there is no statewide salary for state court judges and
solicitors-general. Their salaries are established only by local law and paid for by the
county.
145
The commissioners are specifically authorized by state law to provide a
supplement to the salary set by local legislation; if a county provides such a supplement,
it may not be reduced during the judge’s or solicitor-general’s term in office.
146
SUPERIOR COURT JUDGE SUPPLEMENTS
Superior court judges are state elected officials who are paid by the state. Some counties
pay a county supplement to the superior court judges in their circuit. Beginning January
1, 2016, the total county supplement paid to a superior court judge may not be increased
if the superior court judge receives county supplements of $50,000 or more from the
counties of the judicial circuit.
147
Any new superior court judge who is added to the circuit
or comes into office is entitled to automatically receive the same county supplement as
the other superior court judges without any requirement for additional local legislation.
148
If one or more counties provide such a supplement, it may not be reduced during the
judge’s term in office.
149
VOTER REGISTRAR COMPENSATION
Chief Registrar
For counties with a board of registrars, the chief registrar is entitled to either a per diem
of $61.00 or a monthly salary of $272.00. It is in the discretion of the board of
commissioners to pay the chief registrar either on a per diem or monthly salary basis.
150
Other Members of Board of Registrars
The other members of the board of registrars are entitled to either a per diem of $48.00
or a monthly salary of $242.00. It is at the discretion of the board of commissioners to
pay the registrars on a per diem or monthly salary basis.
151
Chief Deputy Registrar
If the board of registrars does not maintain an office that is open and staffed during
regular business hours, the registrars may appoint a full-time county officer or employee
to serve as chief deputy registrar. The minimum compensation of the chief deputy
registrar, which is determined by the board of commissioners, must be at least $349.60
per month.
152
Optional Expense Allowance
County commissioners are authorized, but not required, to provide a monthly expense
allowance to the members of the board of registrars based upon population as determined
by the 2020 Census (see APPENDIX E). The minimum amounts are listed in the Optional
Expense Allowance Schedule below. It is in the discretion of the county commissioners
32
to provide this expense allowance. The expense allowance is in addition to any other
salary, fees or expenses required by law.
153
For tax purposes, expense allowances must be
treated as income to the board of registrars’ members and reported to the IRS.
Optional Expense Allowance Schedule
Population
Minimum Monthly Expense Allowance
0 — 11,889
$100.00
11,890 — 74,999
$200.00
75,000 — 249,999
$300.00
250,000 — 499,999
$400.00
500,000 or more
$500.00
33
COMPUTING SALARIES SET BY LOCAL LEGISLATION
In many instances, the salaries for county commissioners and other county officials are
established by local Acts of the General Assembly. If there is a minimum salary set by general
law, then the county official is paid the higher of the two salaries. If there is local legislation
and a state minimum salary, then the county must calculate both salaries to determine which
salary to pay. The county attorney should be consulted to determine if there is local legislation
affecting salaries in your county.
WHEN SALARIES ARE TIED TO STATE OFFICIAL SALARIES
Sometimes, local legislation ties certain county officials’ salaries to the base salary (or the base
salary as adjusted by COLA) of the superior court judge, district attorney or circuit public
defender. In 2015, the General Assembly updated these base salaries. For purposes of
calculating these county officials’ salaries, the updated base salaries took effect on January 1,
2016. Effective July 1, 2019, superior court judges began receiving a 2% COLA (paid by the
state, not the counties) on the base salary listed below. The officials below also received an
additional state-paid COLA in the amount of $5,000 annually, effective in April 2022.
Circuit Public Defender (State Paid) Base Salary: $99,526
154
District Attorney Base Salary: $120,072
155
Superior Court Judge Base Salary: $126,265
156
Each of these officials is entitled to an additional state supplement of $6,000 per year if the
judicial circuit has implemented an accountability court (i.e., a drug court division, mental
health court division, or veterans’ court division).
157
However, the accountability court
supplement may not be used to calculate county officials’ salaries tied to the salary of the
superior court judge, district attorney or circuit public defender.
158
COLAs AND LONGEVITY INCREASES
Except for county commissioners, the COLAs and longevity increases required by the state
minimum compensation laws do not apply to county officials paid by local legislation unless
the local legislation specifically provides that the county official is entitled to the statutory
COLAs and longevity increases. Because county commissioners do not have a state minimum
salary, state law specifically provides that their salaries set by local legislation are increased by
COLAs and longevity.
STATE MANDATED SUPPLEMENTS
Unless specified in local legislation, county officials paid according to local legislation are not
entitled to the supplements mandated by state law.
ISSUES WITH CALCULATING SALARY SET BY LOCAL LEGISLATION
When local legislation establishes a salary and/or ties the salary to that of another official (i.e.,
establishing a salary as a percentage of the superior court judge’s salary), questions may arise
in calculating the salary. Local legislation may address longevity and cost of living adjustments
34
– or not. Sometimes, local legislation will refer back to general law. It is often confusing,
sometimes creating gray areas. Occasionally, there are no clearly correct answers. When
computing salaries involving local legislation, the county attorney should be consulted.
35
APPENDIX A:
COUNTY OFFICER 2023 SALARY WORKSHEET
Sheriff, Superior Court Clerk, Probate Judge and Tax
Commissioner
Step 1: Base Salary (from Population Schedule – Appendix D, E, F, or
G [see first two bullet points on p. 4]
Step 2: Add any Statutory Supplements
+
(Except Probate Judge’s Supplement for Serving as
+
Magistrate or Clerk to Magistrate Court)
+
SUBTOTAL of Base Salary and Supplements (Step 1 plus Step 2)
=
Step 3: Add Longevity
Enter the Number of 4-year Terms Served after 1976 (11 Terms
Maximum)
________
Times 5% Increase per Completed Term
x .05
(Maximum 55%)
%
Multiply Subtotal of Base Salary and Supplements from Step 2
X
Amount of Longevity Increase
$
Add Total Longevity Increase to Subtotal of Base Salary and Statutory
Supplements
+
SUBTOTAL of Base Salary, Supplements and Longevity
(Sum of Steps 1, 2 and 3)
=
Step 4: 2020 2% COLA Sum of Steps 1 through 3, multiplied by:
x .02
+
Step 5: 2023 $5,000 COLA: Add $5,000:
+ $5,000________
SUBTOTAL of Base Salary, Supplements, Longevity and COLAs
(Sum of Steps 1 through 5)
=
Step 6: Add Additional Local Supplement
(When Granted by the County Commissioners)
+
Step 7: Add Tax Appeal Administrator Supplement
(For Superior Court Clerks Only when Budgeted by the County
Commissioners)
+
TOTAL 2023 SALARY (Sum of Steps 1 through 7)
36
Continue to Step 8 if Probate Judge is a
Magistrate or Clerk to Magistrate Court
ADDITIONAL COMPENSATION FOR PROBATE JUDGE
SERVING AS MAGISTRATE OR CLERK TO MAGISTRATE
COURT
Step 8: Add Additional Supplement for Probate Judge
Serving as Magistrate if Applicable
+ 14,162.10
Step 9: Add Additional Longevity
Enter the number of 4-year Terms Completed after 1999
(Maximum 6 Terms)
Times 5% increase per Completed Term
x .05
(Maximum 30%)
%
Multiply by the probate judge/magistrate supplement above
x 14,162.10
Amount of Additional Longevity Increase for Probate
Judge Serving as Magistrate
$
Add Additional Longevity for Probate Judge Serving as Magistrate
+
SUBTOTAL of Magistrate Supplement and Longevity
=
SUBTOTAL of Magistrate Supplement, Longevity and COLAs (Sum of
Steps 8 and 9)
=
Step 10: Add Supplement for Probate Judge Serving as Clerk to
Magistrate Court if Applicable ($4,723.92)
+
SUBTOTAL Additional Compensation for Probate Judge Serving as
Magistrate and/or Clerk to Magistrate Court
(Sum of Steps 8 through 10)
=
Probate Judge Salary from Previous Page
(Sum of Steps 1 through 7)
+
TOTAL 2023 SALARY FOR PROBATE JUDGE
=
37
APPENDIX B:
CHIEF MAGISTRATE 2023 SALARY WORKSHEET
Full-Time and Part-Time
Step 1: Base Salary (from Population Schedule – Appendix D, E, F, or G
[see first two bullet points on p. 4]
(A) Chief Magistrate – Full-Time (40 Hours per Week)
OR
(B) Chief Magistrate – Part-Time (Hourly Full-time Equivalent times
Number of Hours worked)
Step 2: Add any Statutory Supplement (For Serving as Magistrate
Court Clerk, if applicable - $4,723.92)
+
SUBTOTAL of Base Salary and Supplements (Sum of Steps 1 and 2)
=
Step 3: Add Longevity
Enter the number of 4-year Terms Completed After 1995
(7 Terms Maximum)
Times 5% increase per completed term
x .05
(Maximum 35%)
%
Multiply times Subtotal of Base Salary and Supplements from Step 2
X
Amount of Longevity Increase
$
Add Total Longevity Increase to Subtotal of Base Salary and
Statutory Supplements
+
Step 4: Add 2023 $5,000 COLA
+ $5,000_______
SUBTOTAL of Base Salary, Supplements, Longevity, and COLA
(Sum of Steps 1, 2, 3, and 4)
=
Step 5: Add Additional Local Supplement
(When Granted by the County Commissioners)
+
TOTAL 2023 SALARY FOR CHIEF MAGISTRATE
(Sum of Steps 1 through 5)
=
38
APPENDIX C:
NON-CHIEF MAGISTRATE 2023 SALARY WORKSHEET
Full-time, Part-time, and On-Call
Step 1: Base Salary (from Population Schedule – Appendix D, E, F, or G)
[see first two bullet points on p. 4]
(A) Full-Time Magistrate Other than Chief Magistrate
(Use 90% of Base Salary according to 2020 Census population [see Note on p. 4],
or
$56,220.00 per year, i.e., $4,685.00 per month – whichever is less).
OR
(B) Part-Time Magistrate
(Individuals Appointed as Magistrate Working Less than 40 Hours Each Week)
(Use 90% of Base Salary according to population or $27.07 per hour -- whichever is
less. Must be paid at least $8,650.32 per year or $720.86 per month).
Step 2: Add Statutory Supplement (For Serving as Magistrate
Court Clerk if Applicable - $4,723.92 per year/$393.66 per month)
+
SUBTOTAL of Base Salary and Supplements (Sum of Steps 1 and 2)
=
Step 3: Add Longevity
Enter the Number of 4-year Terms Completed After 1995
(7 Terms Maximum)
Times 5% Increase per Completed Term
x .05
(Maximum 35%)
%
Multiply Longevity Percentage by the subtotal in Step 1
X
Amount of Longevity Increase
$
+
SUBTOTAL of Base Salary, Supplements and Longevity
(Sum of Steps 1, 2, and 3)
=
Step 4: Add 2023 COLA
Part-Time Magistrates Paid An Hourly Rate of Pay
Multiply the total hours worked times $2.41 per hour
Add previous line to the sum of Steps 1, 2, and 3
OR
Part-Time Magistrates Paid The Lowest Base For Magistrates
Add 2023 $5,000.00 COLA
=________________
_____
39
Step 5: Add Additional Local Supplement
(When Granted by the County Commissioners)
+
TOTAL 2023 SALARY FOR NON-CHIEF MAGISTRATE:
(Sum of Steps 1 through 5)
=
40
APPENDIX D: CENSUS ESTIMATE
Georgia Department of Community Affairs
Published June of 2022
159
and Reflecting Estimates as of July 1, 2021
County
Population
Crawford County
12,153
Crisp County
19,879
Cusseta-
Chattahoochee
9,048
Dade County
16,326
Dawson County
28,497
Decatur County
29,038
DeKalb County
757,718
Dodge County
19,759
Dooly County
10,885
Dougherty County
84,844
Douglas County
145,814
Early County
10,619
Echols County
3,699
Effingham County
66,741
Elbert County
19,579
Emanuel County
22,716
Evans County
10,672
Fannin County
25,817
Fayette County
120,574
Floyd County
98,771
Forsyth County
260,206
Franklin County
23,785
Fulton County
1,065,334
Georgetown-
Quitman
2,243
Gilmer County
32,026
Glascock County
2,919
Glynn County
84,739
Gordon County
58,237
Grady County
25,918
Greene County
19,536
Gwinnett County
964,546
Habersham County
46,774
Hall County
207,369
Hancock County
8,630
Haralson County
30,572
Harris County
35,626
Hart County
26,409
County
Population
Appling County
18,488
Athens-Clarke
128,711
Atkinson County
8,391
Augusta/Richmond
205,673
Bacon County
11,079
Baker County
2,819
Baldwin County
43,781
Banks County
18,562
Barrow County
86,658
Bartow County
110,843
Ben Hill County
17,158
Berrien County
18,147
Bleckley County
12,607
Brantley County
18,101
Brooks County
16,270
Bryan County
46,938
Bulloch County
82,442
Burke County
24,310
Butts County
25,781
Calhoun County
5,509
Camden County
55,664
Candler County
11,037
Carroll County
121,968
Catoosa County
68,397
Charlton County
12,766
Chatham County
296,329
Chattooga County
24,932
Cherokee County
274,615
Clay County
2,882
Clayton County
297,100
Clinch County
6,725
Cobb County
766,802
Coffee County
43,386
Colquitt County
45,812
Columbia County
159,639
Columbus/Muscogee
205,617
Cook County
17,225
Coweta County
149,956
41
Heard County
11,565
Henry County
245,235
Houston County
166,829
Irwin County
9,618
Jackson County
80,286
Jasper County
15,278
Jeff Davis County
14,872
Jefferson County
15,524
Jenkins County
8,639
Johnson County
9,160
Jones County
28,400
Lamar County
19,080
Lanier County
9,907
Laurens County
49,547
Lee County
33,411
Liberty County
65,711
Lincoln County
7,749
Long County
17,152
Lowndes County
119,276
Lumpkin County
34,278
Macon County
12,004
Macon-Bibb County
156,762
Madison County
30,885
Marion County
7,440
McDuffie County
21,633
McIntosh County
11,123
Meriwether County
20,793
Miller County
5,919
Mitchell County
21,521
Monroe County
28,712
Montgomery County
8,653
Morgan County
20,635
Murray County
39,951
Newton County
115,355
Oconee County
43,023
Oglethorpe County
15,140
Paulding County
173,780
Peach County
28,417
Pickens County
34,024
Pierce County
19,976
Pike County
19,477
Polk County
43,496
Pulaski County
9,917
Putnam County
22,585
Rabun County
17,119
Randolph County
6,287
Rockdale County
94,082
Schley County
4,478
Screven County
14,105
Seminole County
9,197
Spalding County
67,909
Stephens County
26,865
Stewart County
5,341
Sumter County
29,283
Talbot County
5,742
Taliaferro County
1,558
Tattnall County
23,052
Taylor County
7,799
Telfair County
12,414
Terrell County
8,964
Thomas County
45,842
Tift County
41,212
Toombs County
26,911
Towns County
12,875
Treutlen County
6,306
Troup County
69,720
Turner County
8,966
Twiggs County
7,856
Union County
25,521
Upson County
27,720
Walker County
68,510
Walton County
99,853
Ware County
36,033
Warren County
5,240
Washington County
19,785
Wayne County
30,380
Webster County
2,367
Wheeler County
7,471
White County
28,442
Whitfield County
102,848
Wilcox County
8,739
Wilkes County
9,513
Wilkinson County
8,831
Worth County
20,554
42
APPENDIX E:
2020 CENSUS
Bureau of the Census, Department of Commerce
County
Population
Crawford County
12,130
Crisp County
20,128
Cusseta-
Chattahoochee
9,565
Dade County
16,251
Dawson County
26,798
Decatur County
29,367
DeKalb County
764,382
Dodge County
19,925
Dooly County
11,208
Dougherty County
85,790
Douglas County
144,237
Early County
10,854
Echols County
3,697
Effingham County
64,769
Elbert County
19,637
Emanuel County
22,768
Evans County
10,774
Fannin County
25,319
Fayette County
119,194
Floyd County
98,584
Forsyth County
251,283
Franklin County
23,424
Fulton County
1,066,710
Georgetown-
Quitman
2,235
Gilmer County
31,353
Glascock County
2,884
Glynn County
84,499
Gordon County
57,544
Grady County
26,236
Greene County
18,915
Gwinnett County
957,062
Habersham County
46,031
Hall County
203,136
Hancock County
8,735
Haralson County
29,919
Harris County
34,668
Hart County
25,828
County
Population
Appling County
18,444
Athens-Clarke
128,671
Atkinson County
8,286
Augusta/Richmond
206,607
Bacon County
11,140
Baker County
2,876
Baldwin County
43,799
Banks County
18,035
Barrow County
83,505
Bartow County
108,901
Ben Hill County
17,194
Berrien County
18,160
Bleckley County
12,583
Brantley County
18,021
Brooks County
16,301
Bryan County
44,738
Bulloch County
81,099
Burke County
24,596
Butts County
25,434
Calhoun County
5,573
Camden County
54,768
Candler County
10,981
Carroll County
119,148
Catoosa County
67,872
Charlton County
12,518
Chatham County
295,291
Chattooga County
24,965
Cherokee County
266,620
Clay County
2,848
Clayton County
297,595
Clinch County
6,749
Cobb County
766,149
Coffee County
43,092
Colquitt County
45,898
Columbia County
156,010
Columbus/Muscogee
206,922
Cook County
17,229
Coweta County
146,158
43
Heard County
11,412
Henry County
240,712
Houston County
163,633
Irwin County
9,666
Jackson County
75,907
Jasper County
14,588
Jeff Davis County
14,779
Jefferson County
15,709
Jenkins County
8,674
Johnson County
9,189
Jones County
28,347
Lamar County
18,500
Lanier County
9,877
Laurens County
49,570
Lee County
33,163
Liberty County
65,256
Lincoln County
7,690
Long County
16,168
Lowndes County
118,251
Lumpkin County
33,488
Macon County
12,082
Macon-Bibb County
169,428
Madison County
30,120
Marion County
7,498
McDuffie County
21,632
McIntosh County
10,975
Meriwether County
20,613
Miller County
6,000
Mitchell County
21,755
Monroe County
27,957
Montgomery County
8,610
Morgan County
20,097
Murray County
39,973
Newton County
112,483
Oconee County
41,799
Oglethorpe County
14,825
Paulding County
168,661
Peach County
27,981
Pickens County
33,216
Pierce County
19,716
Pike County
18,889
Polk County
42,853
Pulaski County
9,855
Putnam County
22,047
Rabun County
16,883
Randolph County
6,425
Rockdale County
93,570
Schley County
4,547
Screven County
14,067
Seminole County
9,147
Spalding County
67,306
Stephens County
26,784
Stewart County
5,314
Sumter County
29,616
Talbot County
5,733
Taliaferro County
1,559
Tattnall County
22,842
Taylor County
7,816
Telfair County
12,477
Terrell County
9,185
Thomas County
45,798
Tift County
41,344
Toombs County
27,030
Towns County
12,493
Treutlen County
6,406
Troup County
69,426
Turner County
9,006
Twiggs County
8,022
Union County
24,632
Upson County
27,700
Walker County
67,654
Walton County
96,673
Ware County
36,251
Warren County
5,215
Washington County
19,988
Wayne County
30,144
Webster County
2,348
Wheeler County
7,471
White County
28,003
Whitfield County
102,864
Wilcox County
8,766
Wilkes County
9,565
Wilkinson County
8,877
Worth County
20,784
44
APPENDIX F:
2010 CENSUS
Bureau of the Census, Department of Commerce
County
Population
Appling
18,236
Atkinson
8,375
Bacon
11,096
Baker
3,451
Baldwin
45,720
Banks
18,395
Barrow
69,367
Bartow
100,157
Ben Hill
17,634
Berrien
19,286
Bibb
155,547
Bleckley
13,063
Brantley
18,411
Brooks
16,243
Bryan
30,233
Bulloch
70,217
Burke
23,316
Butts
23,655
Calhoun
6,694
Camden
50,513
Candler
10,998
Carroll
110,527
Catoosa
63,942
Charlton
12,171
Chatham
265,128
Chattahoochee
11,267
Chattooga
26,015
Cherokee
214,346
Clarke
116,714
Clay
3,183
Clayton
259,424
Clinch
6,798
Cobb
688,078
Coffee
42,356
Colquitt
45,498
Columbia
124,053
Cook
17,212
Coweta
127,317
Crawford
12,630
Crisp
23,439
County
Population
Dade
16,633
Dawson
22,330
Decatur
27,842
DeKalb
691,893
Dodge
21,796
Dooly
14,918
Dougherty
94,565
Douglas
132,403
Early
11,008
Echols
4,034
Effingham
52,250
Elbert
20,166
Emanuel
22,598
Evans
11,000
Fannin
23,682
Fayette
106,567
Floyd
96,317
Forsyth
175,511
Franklin
22,084
Fulton
920,581
Gilmer
28,292
Glascock
3,082
Glynn
79,626
Gordon
55,186
Grady
25,011
Greene
15,994
Gwinnett
805,321
Habersham
43,041
Hall
179,684
Hancock
9,429
Haralson
28,780
Harris
32,024
Hart
25,213
Heard
11,834
Henry
203,922
Houston
139,900
Irwin
9,538
Jackson
60,485
Jasper
13,900
Jeff Davis
15,068
45
Jefferson
16,930
Jenkins
8,340
Johnson
9,980
Jones
28,669
Lamar
18,317
Lanier
10,078
Laurens
48,434
Lee
28,298
Liberty
63,453
Lincoln
7,996
Long
14,464
Lowndes
109,233
Lumpkin
29,966
Macon
14,740
Madison
28,120
Marion
8,742
McDuffie
21,875
McIntosh
14,333
Meriwether
21,992
Miller
6,125
Mitchell
23,498
Monroe
26,424
Montgomery
9,123
Morgan
17,868
Murray
39,628
Muscogee
189,885
Newton
99,958
Oconee
32,808
Oglethorpe
14,899
Paulding
142,324
Peach
27,695
Pickens
29,431
Pierce
18,758
Pike
17,869
Polk
41,475
Pulaski
12,010
Putnam
21,218
Quitman
2,513
Rabun
16,276
Randolph
7,719
Richmond
200,549
Rockdale
85,215
Schley
5,010
Screven
14,593
Seminole
8,729
Spalding
64,073
Stephens
26,175
Stewart
6,058
Sumter
32,819
Talbot
6,865
Taliaferro
1,717
Tattnall
25,520
Taylor
8,906
Telfair
16,500
Terrell
9,315
Thomas
44,720
Tift
40,118
Toombs
27,223
Towns
10,471
Treutlen
6,885
Troup
67,044
Turner
8,930
Twiggs
9,023
Union
21,356
Upson
27,153
Walker
68,756
Walton
83,768
Ware
36,312
Warren
5,834
Washington
21,187
Wayne
30,099
Webster
2,799
Wheeler
7,421
White
27,144
Whitfield
102,599
Wilcox
9,255
Wilkes
10,593
Wilkinson
9,563
Worth
21,679
46
APPENDIX G:
2000 CENSUS
Bureau of the Census, Department of Commerce
County
Population
Appling
17,419
Atkinson
7,609
Bacon
10,103
Baker
4,074
Baldwin
44,700
Banks
14,422
Barrow
46,144
Bartow
76,019
Ben Hill
17,484
Berrien
16,235
Bibb
153,887
Bleckley
11,666
Brantley
14,629
Brooks
16,450
Bryan
23,417
Bulloch
55,983
Burke
22,243
Butts
19,522
Calhoun
6,320
Camden
43,664
Candler
9,577
Carroll
87,268
Catoosa
53,282
Charlton
10,282
Chatham
232,048
Chattahoochee
14,882
Chattooga
25,470
Cherokee
141,903
Clarke
101,489
Clay
3,357
Clayton
236,517
Clinch
6,878
Cobb
607,751
Coffee
37,413
Colquitt
42,053
Columbia
89,288
Cook
15,771
Coweta
89,215
Crawford
12,495
County
Population
Crisp
21,996
Dade
15,154
Dawson
15,999
Decatur
28,240
DeKalb
665,865
Dodge
19,171
Dooly
11,525
Dougherty
96,065
Douglas
92,174
Early
12,354
Echols
3,754
Effingham
37,535
Elbert
20,511
Emanuel
21,837
Evans
10,495
Fannin
19,798
Fayette
91,263
Floyd
90,565
Forsyth
98,407
Franklin
20,285
Fulton
816,006
Gilmer
23,456
Glascock
2,556
Glynn
67,568
Gordon
44,104
Grady
23,659
Greene
14,406
Gwinnett
588,448
Habersham
35,902
Hall
139,277
Hancock
10,076
Haralson
25,690
Harris
23,695
Hart
22,997
Heard
11,012
Henry
119,341
Houston
110,765
Irwin
9,931
Jackson
41,589
47
Jasper
11,426
Jeff Davis
12,684
Jefferson
17,266
Jenkins
8,575
Johnson
8,560
Jones
23,639
Lamar
15,912
Lanier
7,241
Laurens
44,874
Lee
24,757
Liberty
61,610
Lincoln
8,348
Long
10,304
Lowndes
92,115
Lumpkin
21,016
McDuffie
21,231
McIntosh
10,847
Macon
14,074
Madison
25,730
Marion
7,144
Meriwether
22,534
Miller
6,383
Mitchell
23,932
Monroe
21,757
Montgomery
8,270
Morgan
15,457
Murray
36,506
Muscogee
186,291
Newton
62,001
Oconee
26,225
Oglethorpe
12,635
Paulding
81,678
Peach
23,668
Pickens
22,983
Pierce
15,636
Pike
13,688
Polk
38,127
Pulaski
9,588
Putnam
18,812
Quitman
2,598
Rabun
15,050
Randolph
7,791
Richmond
199,775
Rockdale
70,111
Schley
3,766
Screven
15,374
Seminole
9,369
Spalding
58,417
Stephens
25,435
Stewart
5,252
Sumter
33,200
Talbot
6,498
Taliaferro
2,077
Tattnall
22,305
Taylor
8,815
Telfair
11,794
Terrell
10,970
Thomas
42,737
Tift
38,407
Toombs
26,067
Towns
9,319
Treutlen
6,854
Troup
58,779
Turner
9,504
Twiggs
10,590
Union
17,289
Upson
27,597
Walker
61,053
Walton
60,687
Ware
35,483
Warren
6,336
Washington
21,176
Wayne
26,565
Webster
2,390
Wheeler
6,179
White
19,944
Whitfield
83,525
Wilcox
8,577
Wilkes
10,687
Wilkinson
10,220
Worth
21,967
48
ENDNOTES
1
O.C.G.A. § 36-5-24(b).
2
O.C.G.A. § 1-3-1(d)(2)(A).
3
For commissioners, COLA increases are added before longevity increases.
O.C.G.A. § 36-5-29.
4
O.C.G.A. §§ 1-3-4.1, 36-5-28.
5
O.C.G.A. §§ 15-10-23(a)(6) (magistrate judges), 15-9-63(a)(1) (probate judges),
15-16-20(a)(1) (sheriffs), 15-6-88(a) (superior court clerks), 48-5-183(b)(1) (tax
commissioners) and 48-5-137(g) (ex officio sheriffs).
6
Ga. Const. Art. IX, Sec. II, Para. I(c)(1).
7
O.C.G.A. § 36-5-25.
8
O.C.G.A. § 36-5-27.
9
O.C.G.A. § 36-5-28.
10
O.C.G.A. § 36-5-28.
11
O.C.G.A. § 36-5-28. Limitation of the 2005 COLA to a maximum of $1,600 was
specifically included in the FY2005 state budget.
12
O.C.G.A. § 36-5-28.
13
O.C.G.A. § 36-5-28.
14
O.C.G.A. § 36-5-28.
15
O.C.G.A. § 36-5-28.
16
O.C.G.A. § 36-5-28.
17
O.C.G.A. § 36-5-28.
18
O.C.G.A. § 36-5-28.
19
O.C.G.A. § 36-5-28.
20
O.C.G.A. § 36-5-28.
21
O.C.G.A. § 36-5-29.
22
O.C.G.A. § 36-5-24.
23
O.C.G.A. § 36-5-24(b)(2).
24
O.C.G.A. §§ 21-2-150, 21-2-153(c)(1)(A), and 36-5-24(b)(3).
25
O.C.G.A. § 45-16-27(b).
26
O.C.G.A. § 45-16-27(b).
27
O.C.G.A. § 45-16-27(b.1).
28
O.C.G.A. § 45-16-11(a)(1).
29
O.C.G.A. § 45-16-11(c).
30
O.C.G.A. § 45-16-27(b).
31
O.C.G.A. § 45-16-11(a)(1).
32
O.C.G.A. § 1-3-1(d)(2)(A).
33
O.C.G.A. § 45-16-11(b).
34
O.C.G.A. § 45-16-11(a)(2).
35
O.C.G.A. § 45-16-11(a)(2).
36
O.C.G.A. § 45-16-11(a)(2). Limitation of the 2005 COLA to a maximum of
$1600 was specifically included in the FY2005 state budget.
49
37
O.C.G.A. § 45-16-11(a)(2).
38
O.C.G.A. § 45-16-11(a)(2).
39
O.C.G.A. § 45-16-11(a)(2).
40
O.C.G.A. § 45-16-11(a)(2).
41
O.C.G.A. § 45-16-11(a)(2).
42
O.C.G.A. § 45-16-11(a)(2).
43
O.C.G.A. § 45-16-11(a)(2).
44
O.C.G.A. § 45-16-11(a)(2).
45
O.C.G.A. § 45-16-11(a)(2).
46
O.C.G.A. § 45-16-11(a)(3).
47
O.C.G.A. § 45-16-11(e).
48
O.C.G.A. § 45-16-7(a).
49
O.C.G.A. § 45-16-7(c).
50
O.C.G.A. §§ 45-16-7(a) and 45-16-27(b).
51
O.C.G.A. §§ 45-16-7(a), 45-16-11(c), 45-16-11(d) and 45-16-27(b).
52
O.C.G.A. § 45-16-27(b).
53
O.C.G.A. §§ 45-16-6, 28-1-8.
54
O.C.G.A. § 45-16-11.2.
55
O.C.G.A. § 15-10-23(c)(2).
56
O.C.G.A. § 15-10-23(a)(2).
57
O.C.G.A. § 1-3-1(d)(2)(A).
58
O.C.G.A. § 15-10-23(a)(1) and (2).
59
O.C.G.A. § 15-10-23(a)(1) and (3).
60
O.C.G.A. § 15-10-23(a)(1) and (4).
61
O.C.G.A. § 15-10-23(a)(1) and (5).
62
O.C.G.A. § 15-10-105(d).
63
O.C.G.A. § 15-10-23(b).
64
O.C.G.A. § 15-10-23(c).
65
This methodology is consistent with the manner in which the State of Georgia
is applying the $5,000 state COLA to hourly state employees.
66
O.C.G.A. § 15-10-23(d).
67
O.C.G.A. § 15-10-23(e).
68
O.C.G.A. § 15-10-23(a)(6).
69
O.C.G.A. §§ 15-10-23.1 and 15-10-105.2.
70
O.C.G.A. § 15-9-63(a)(1).
71
O.C.G.A. § 1-3-1(d)(2)(A).
72
O.C.G.A. § 15-9-64.
73
O.C.G.A. § 15-9-64.
74
O.C.G.A. §§ 15-9-63.1 and 15-10-105(d).
75
O.C.G.A. § 15-9-65.
76
O.C.G.A. § 15-9-63(a)(2).
77
O.C.G.A. § 15-9-63(a)(2).
78
O.C.G.A. § 15-9-63(a)(3).
50
79
O.C.G.A. § 15-9-63.1(a).
80
O.C.G.A. § 15-9-63.1(c).
81
This is the statutory minimum amount. Boards of commissioners have the
authority (but not obligation) to pay more than this amount to a probate judge
who is serving as magistrate court clerk. O.C.G.A. § 15-10-105(d).
82
O.C.G.A. § 15-10-105(d).
83
O.C.G.A. § 15-9-65.
84
O.C.G.A. § 15-9-63(a)(1).
85
O.C.G.A. § 15-9-64.1.
86
O.C.G.A. § 15-16-20(a)(1).
87
O.C.G.A. § 1-3-1(d)(2)(A).
88
O.C.G.A. § 15-16-20.1. This is the statutory minimum amount. Boards of
commissioners have the authority (but not obligation) to pay more than this
amount to a sheriff who is also serving one or more other courts.
89
O.C.G.A. § 15-16-20(b).
90
O.C.G.A. § 15-16-20(a)(2).
91
O.C.G.A. § 15-16-20(a)(2).
92
O.C.G.A. §15-16-20(a)(3).
93
O.C.G.A. § 15-16-20(d).
94
O.C.G.A. § 15-16-20(a)(1).
95
O.C.G.A. § 15-16-20.2.
96
O.C.G.A. § 15-6-88(a).
97
O.C.G.A. § 1-3-1(d)(2)(A).
98
O.C.G.A. § 15-6-89. This is the statutory minimum amount for service in each
of these additional courts. Boards of commissioners have the authority (but not
obligation) to pay more than this amount to a superior court clerk who is also
serving one or more other courts.
99
O.C.G.A. § 15-6-89.
100
O.C.G.A. § 15-10-105(b).
101
O.C.G.A. §§ 15-6-89, 15-12-1(2), and 15-12-1.1(a)(1).
102
O.C.G.A. § 15-6-90(a).
103
O.C.G.A. § 15-6-88(b).
104
O.C.G.A. § 15-6-88(b).
105
O.C.G.A. § 15-6-88(d).
106
O.C.G.A. § 48-5-311(a), (d)(4)(A), and (e)(7).
107
O.C.G.A. § 48-5-311(d)(4)(C.1).
108
O.C.G.A. § 48-5-311(d)(4)(C.1).
109
O.C.G.A. § 15-6-91.
110
O.C.G.A. § 15-6-88(a).
111
O.C.G.A. §§ 1-3-1(d)(2)(A) and 15-6-88.2.
112
O.C.G.A. § 15-6-88.2.
113
O.C.G.A. § 48-5-183(b)(1).
114
O.C.G.A. § 1-3-1(d)(2)(A).
51
115
O.C.G.A. § 48-5-137(g).
116
O.C.G.A. §§ 21-2-213(c) and 48-5-183(d).
117
O.C.G.A. § 48-5-183(d).
118
O.C.G.A. § 48-5-183(b)(2).
119
O.C.G.A. § 48-5-183(b)(2).
120
O.C.G.A. § 48-5-183(b)(3).
121
O.C.G.A. § 48-5-183(g).
122
O.C.G.A. §§ 48-5-183(b)(1) and 48-5-137(g).
123
O.C.G.A. § 48-5-183.1.
124
O.C.G.A. § 15-12-7(a)(1).
125
O.C.G.A. § 15-12-7(a)(1).
126
O.C.G.A. § 15-12-7(b).
127
O.C.G.A. § 48-5-294.
128
O.C.G.A. § 48-5-311(k)(1).
129
O.C.G.A. § 48-5-311(k)(2).
130
O.C.G.A. § 17-12-25.1(d).
131
O.C.G.A. § 17-12-25.1(d).
132
O.C.G.A. § 15-18-10(b).
133
O.C.G.A. §§15-18-11 and 19-11-23.
134
O.C.G.A. § 15-18-10.1(d).
135
O.C.G.A. § 15-18-10.1(d).
136
O.C.G.A. § 15-12-7(a)(2) and (3).
137
O.C.G.A. § 15-12-7(b).
138
O.C.G.A. §§ 15-11-50(d) and 15-11-52(b).
139
O.C.G.A. § 15-11-52(c)(1).
140
O.C.G.A. § 15-11-52(c)(2).
141
O.C.G.A. § 15-11-52(c)(3).
142
O.C.G.A. § 15-11-52(c)(3).
143
O.C.G.A. § 15-10-105(c).
144
O.C.G.A. § 15-10-105(b).
145
O.C.G.A. §§ 15-7-22 and 15-18-67(a).
146
Ga. Const. Art. VI, § VII, ¶ V; O.C.G.A. § 15-18-67(b).
147
O.C.G.A. § 15-6-29.1(c).
148
O.C.G.A. § 15-6-29(c).
149
Ga. Const. Art. VI, § VII, ¶ V.
150
O.C.G.A. § 21-2-212(d).
151
O.C.G.A. § 21-2-212(d).
152
O.C.G.A. § 21-2-213(c).
153
O.C.G.A. § 21-2-213.1.
154
O.C.G.A. § 17-12-25(a).
155
O.C.G.A. § 45-7-4(a)(21).
156
O.C.G.A. § 45-7-4(a)(20).
157
O.C.G.A. §§ 15-6-29.1(a), 15-18-10.1(a), and 17-12-25.1(a).
52
158
O.C.G.A. §§ 15-6-29.1(b), 15-18-10.1(c), and 17-12-25.1(c).
159
State law provides that, for purposes of calculating base salaries for
magistrates, probate judges, sheriffs, superior court clerks, and tax
commissioners, counties shall use population estimates published by the Georgia
Department of Community Affairs (DCA) prior to July 1
st
in any year.
