FISCAL NOTE
Date Requested: February 20, 2026
Time Requested: 11:32 AM |
| Agency: |
Supreme Court of Appeals |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 3713 |
Introduced |
HB5471 |
|
|---|
| CBD Subject: |
Courts; Magistrates |
|---|
|
FUND(S):
General Revenue Fund
Sources of Revenue:
General Fund
Legislation creates:
Increases Existing Expenses, Decreases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The net increase to the Supreme Court of Appeals’ budget as a result of the proposed salary increases and contribution holiday would be $2,979,135 in FY2027 and $3,525,510 upon full implementation in FY2028. This estimate assumes a total salary increase of $3,653,222 and total benefits increase of $699,913 for Justices of the Supreme Court of Appeals, judges of the Intermediate Court of Appeals, circuit court judges, family court judges, and magistrates in FY2027; a total salary increase of $440,000 and total benefits increase of $96,375 for Justices of the Supreme Court of Appeals, judges of the Intermediate Court of Appeals, and circuit judges in FY2028; and savings of $1,364,000 resulting from pausing the employer contribution to JRS in each of those fiscal years.  Benefits include FICA (calculated at 7.65% of wages), PERS contribution (calculated at 9.0% per CPRB) or JRS contribution (based on current plan participation) as applicable, and PEIA reserve fund requirement (1% of annual salary). It further assumes that the employer contribution for PEIA is not affected by the increase in pay (per PEIA premium rate plan).
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
2,989,135 |
3,525,510 |
| Personal Services |
0 |
4,353,135 |
536,375 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
-1,364,000 |
-1,364,000 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
See above.
Memorandum
See above.
Person submitting Fiscal Note: Liz Schindzielorz, Policy Counsel
Email Address: elizabeth.schindzielorz@courtswv.gov