Under current law, tax commissioners and their employees are members of the state retirement system. SB 286  would allow all tax commissioners presently in office and any current employees of a tax commissioner to remain in the state system but tax commissioners first taking office after July 1, of 2012 and any employees of a tax commissioner first hired after that date will not automatically be participants in the state retirement system. The county board of commissioners may, however, agree to include them in the state system so long as the county pays to the state the employer's contribution for each such tax commissioner and employee. The county must also agree to collect any employee contributions from the employee and forward same to the state retirement system.