Mississippi legislation · 2026 Regular Session
Mississippi HB393: Ad valorem tax levy for school districts; provide levying authority with discretion to approve request by school board.
Status: Failed, February 3, 2026
AN ACT TO AMEND SECTION 37-57-104, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE LEVYING AUTHORITY FOR A SCHOOL DISTRICT TO APPROVE, IN FULL OR IN PART, A REQUEST FOR AN INCREASE IN THE AD VALOREM TAX EFFORT FOR THE SCHOOL DISTRICT; TO AMEND SECTION 37-57-105, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PROVISIONS OF THIS ACT; TO BRING FORWARD SECTION 37-57-107, MISSISSIPPI CODE OF 1972, WHICH RELATES TO THE LEVY OF AD VALOREM TAXES FOR SCHOOL DISTRICTS, FOR PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 37-57-104, mississippi code of 1972, to authorize the levying authority for a school district to approve, in full or in part, a request for an increase in the ad valorem tax effort for the school district; to amend section 37-57-105, mississippi code of 1972, in conformity to the provisions of this act; to bring forward section 37-57-107, mississippi code of 1972, which relates to the levy of ad valorem taxes for school districts, for purposes of possible amendment; and for related purposes.
From the introduced text:
AN ACT TO AMEND SECTION 37-57-104, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE LEVYING AUTHORITY FOR A SCHOOL DISTRICT TO APPROVE, IN FULL OR IN PART, A REQUEST FOR AN INCREASE IN THE AD VALOREM TAX EFFORT FOR THE SCHOOL DISTRICT; TO AMEND SECTION 37-57-105, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PROVISIONS OF THIS ACT; TO BRING FORWARD SECTION 37-57-107, MISSISSIPPI CODE OF 1972, WHICH RELATES TO THE LEVY OF AD VALOREM TAXES FOR SCHOOL DISTRICTS, FOR PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 37-57-104, Mississippi Code of 1972, is amended as follows: 37-57-104. (1) Each school board shall submit to the levying authority for the school district a certified copy of an order adopted by the school board requesting an ad valorem tax effort in dollars for the support of the school district. The copy of the order shall be submitted by the school board when the copies of the school district's budget are filed with the levying authority pursuant to Section 37-61-9. Upon receipt of the school board's order requesting the ad valorem tax effort in dollars, the levying authority may, in its discretion, approve, in full or in *HR31/R209* H. B. No. 393 ~ OFFICIAL ~ G3/5 26/HR31/R209 PAGE 1 …