Mississippi legislation · 2026 Regular Session
Mississippi HB1105: Municipal annexation; restrict collection of ad valorem taxes until certain services are provided by municipality.
Status: Failed, February 3, 2026
AN ACT TO AMEND SECTIONS 21-1-27, 21-1-29, 21-1-61, 21-33-1 AND 21-33-21, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A MUNICIPALITY IS PROHIBITED FROM LEVYING AND COLLECTING AD VALOREM TAXES IN NEWLY ANNEXED AREAS UNTIL THE MUNICIPALITY HAS PROVIDED THE SERVICES TO THE ANNEXED AREA WHICH ARE LISTED IN THE ORDINANCE THAT THE MUNICIPALITY IS REQUIRED TO PASS; AND FOR RELATED PURPOSES.
What the bill says
An act to amend sections 21-1-27, 21-1-29, 21-1-61, 21-33-1 and 21-33-21, mississippi code of 1972, to provide that a municipality is prohibited from levying and collecting ad valorem taxes in newly annexed areas until the municipality has provided the services to the annexed area which are listed in the ordinance that the municipality is required to pass; and for related purposes.
From the introduced text:
AN ACT TO AMEND SECTIONS 21-1-27, 21-1-29, 21-1-61, 21-33-1 AND 21-33-21, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A MUNICIPALITY IS PROHIBITED FROM LEVYING AND COLLECTING AD VALOREM TAXES IN NEWLY ANNEXED AREAS UNTIL THE MUNICIPALITY HAS PROVIDED THE SERVICES TO THE ANNEXED AREA WHICH ARE LISTED IN THE ORDINANCE THAT THE MUNICIPALITY IS REQUIRED TO PASS; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 21-1-27, Mississippi Code of 1972, is amended as follows: 21-1-27. * * * The limits and boundaries of existing cities, towns and villages shall remain as now established until altered in the manner * * * provided in this chapter. When any municipality * * * desires to enlarge or contract * * * its boundaries * * * by adding * * * adjacent unincorporated territory or excluding * * * any part of the incorporated territory of * * * the municipality, the governing authorities of * * * the municipality shall pass an ordinance defining with certainty the territory proposed to be included in or excluded from the corporate limits, and also defining the entire boundary as *HR31/R690* H. B. No. 1105 ~ OFFICIAL ~ G3/5 26/HR31/R690 PAGE 1 (OM\JAB) changed. * * * If the municipality desires to enlarge * * …
Sponsors
- Horne, Stephen A. (Steve) (R, 81) · primary sponsor
Latest actions
- : Died In Committee
- : Referred To Ways and Means
Subjects: Municipal annexation
Common questions
- What is HB1105?
- HB1105 is a bill in the Mississippi Legislature (2026 Regular Session): Municipal annexation; restrict collection of ad valorem taxes until certain services are provided by municipality.
- What does HB1105 do?
- In its own words: An act to amend sections 21-1-27, 21-1-29, 21-1-61, 21-33-1 and 21-33-21, mississippi code of 1972, to provide that a municipality is prohibited from levying and collecting ad valorem taxes in newly annexed areas until the municipality has provided the services to the annexed area which are listed in the ordinance that the municipality is required to pass; and for related purposes.
- What is the status of HB1105?
- Failed as of February 3, 2026. Latest action: Died In Committee (February 3, 2026).
- Who sponsored HB1105?
- Horne, Stephen A. (Steve) (R, 81).
- Where is the official record for HB1105?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB1105.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.