Mississippi legislation · 2026 Regular Session
Mississippi HB1383: Ad valorem tax; require certain notices.
Status: Failed, March 3, 2026
AN ACT TO AMEND SECTION 27-39-203, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT NOT LATER THAN AUGUST 20TH OF EACH FISCAL YEAR THE GOVERNING BOARD OF EACH TAXING UNIT IN A COUNTY SHALL PROVIDE A NOTICE TO EACH TAXPAYER INDICATING THE AMOUNT OF AD VALOREM TAX THAT WAS DUE ON THE TAXPAYER'S PROPERTY IN THE PRECEDING FISCAL YEAR, AND THE MILLAGE RATE THAT WAS LEVIED ON THE PROPERTY IN THE PRECEDING FISCAL YEAR, THE AMOUNT OF AD VALOREM TAX THAT WILL BE DUE ON THE TAXPAYER'S PROPERTY IN THE CURRENT FISCAL YEAR, IF THE MILLAGE RATE THAT WAS LEVIED ON THE PROPERTY IN THE PRECEDING FISCAL YEAR IS LEVIED ON THE PROPERTY IN THE CURRENT FISCAL YEAR, AND THE DIFFERENCE BETWEEN THE TWO INDICATED AMOUNTS OF AD VALOREM TAX; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 27-39-203, mississippi code of 1972, to provide that not later than august 20th of each fiscal year the governing board of each taxing unit in a county shall provide a notice to each taxpayer indicating the amount of ad valorem tax that was due on the taxpayer's property in the preceding fiscal year, and the millage rate that was levied on the property in the preceding fiscal year, the amount of ad valorem tax that will be due on the taxpayer's property in the current fiscal year, if the millage rate that was levied on the property in the preceding fiscal year is levied…
From the engrossed text:
AN ACT TO AMEND SECTION 27-39-203, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT NOT LATER THAN AUGUST 20TH OF EACH FISCAL YEAR THE GOVERNING BOARD OF EACH TAXING UNIT IN A COUNTY SHALL PROVIDE A NOTICE TO EACH TAXPAYER INDICATING THE AMOUNT OF AD VALOREM TAX THAT WAS DUE ON THE TAXPAYER'S PROPERTY IN THE PRECEDING FISCAL YEAR, AND THE MILLAGE RATE THAT WAS LEVIED ON THE PROPERTY IN THE PRECEDING FISCAL YEAR, THE AMOUNT OF AD VALOREM TAX THAT WILL BE DUE ON THE TAXPAYER'S PROPERTY IN THE CURRENT FISCAL YEAR, IF THE MILLAGE RATE THAT WAS LEVIED ON THE PROPERTY IN THE PRECEDING FISCAL YEAR IS LEVIED ON THE PROPERTY IN THE CURRENT FISCAL YEAR, AND THE DIFFERENCE BETWEEN THE TWO INDICATED AMOUNTS OF AD VALOREM TAX; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-39-203, Mississippi Code of 1972, is amended as follows: 27-39-203. (1) The governing body of all taxing entities shall hold a public hearing at which time the budget and tax levies for the upcoming fiscal year will be considered. (2) (a) Except as otherwise provided in this subsection, the public hearing shall be advertised in accordance with the following procedures. The advertisement shall be no less than one-fourth (1/4) page in size and …