Mississippi legislation · 2026 Regular Session
Mississippi HB830: Ad valorem taxes; revise certain provisions regarding limitations on increases.
Status: Failed, February 3, 2026
AN ACT TO AMEND SECTIONS 27-39-321, 27-39-305 AND 27-39-320, MISSISSIPPI CODE OF 1972, TO REVISE CERTAIN PROVISIONS RELATING TO LIMITATIONS ON AD VALOREM TAX INCREASES AND REVENUES; TO AMEND SECTIONS 19-3-113, 19-5-21, 19-5-189, 19-29-18, 21-27-175, 21-29-117, 21-29-219, 27-39-323, 27-39-325, 37-29-103, 49-28-27 AND 57-64-53, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; 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 THERETO; 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 sections 27-39-321, 27-39-305 and 27-39-320, mississippi code of 1972, to revise certain provisions relating to limitations on ad valorem tax increases and revenues; to amend sections 19-3-113, 19-5-21, 19-5-189, 19-29-18, 21-27-175, 21-29-117, 21-29-219, 27-39-323, 27-39-325, 37-29-103, 49-28-27 and 57-64-53, mississippi code of 1972, in conformity thereto; 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…
From the introduced text:
AN ACT TO AMEND SECTIONS 27-39-321, 27-39-305 AND 27-39-320, MISSISSIPPI CODE OF 1972, TO REVISE CERTAIN PROVISIONS RELATING TO LIMITATIONS ON AD VALOREM TAX INCREASES AND REVENUES; TO AMEND SECTIONS 19-3-113, 19-5-21, 19-5-189, 19-29-18, 21-27-175, 21-29-117, 21-29-219, 27-39-323, 27-39-325, 37-29-103, 49-28-27 AND 57-64-53, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; 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 THERETO; 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 27-39-321, Mississippi Code of 1972, is amended as follows: 27-39-321. (1) With respect to ad valorem taxes levied for each fiscal year, no political subdivision may levy ad valorem taxes in any fiscal year which would render in total receipts from all levies an amount more than the receipts from that source during any one (1) of the immediately preceding three (3) fiscal years, as determined by the levying governing authority, plus, at the option of …