Mississippi legislation · 2026 Regular Session
Mississippi HB1849: Ad valorem tax and sales tax; authorize certain exemptions.
Status: Failed, February 25, 2026
AN ACT TO AMEND SECTION 27-31-1, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM AD VALOREM TAXATION ANY LEASEHOLD INTEREST OR SUB-LEASE THEREOF CONVEYED TO ANY NONPROFIT ORGANIZATION FOR THE DEVELOPMENT, SUPPORT, IMPROVEMENT, ADMINISTRATION OR OPERATION OF STATE PARK LANDS UNDER SECTION 55-3-47; TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION SALES OF TANGIBLE PERSONAL PROPERTY OR SERVICES TO ANY NONPROFIT ORGANIZATION FOR PURPOSES OF MAKING IMPROVEMENTS OR REPAIRS TO LANDS OR PROPERTIES SUBJECT TO A LEASE OR SUB-LEASE FOR THE DEVELOPMENT, SUPPORT, IMPROVEMENT, ADMINISTRATION OR OPERATION OF STATE PARK LANDS UNDER SECTION 55-3-47; TO BRING FORWARD SECTION 55-3-47, MISSISSIPPI CODE OF 1972, WHICH RELATES TO THE POWERS AND DUTIES OF THE MISSISSIPPI DEPARTMENT OF WILDLIFE, FISHERIES AND PARKS REGARDING STATE PARKS, FOR THE PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 27-31-1, mississippi code of 1972, to exempt from ad valorem taxation any leasehold interest or sub-lease thereof conveyed to any nonprofit organization for the development, support, improvement, administration or operation of state park lands under section 55-3-47…
From the introduced text:
AN ACT TO AMEND SECTION 27-31-1, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM AD VALOREM TAXATION ANY LEASEHOLD INTEREST OR SUB-LEASE THEREOF CONVEYED TO ANY NONPROFIT ORGANIZATION FOR THE DEVELOPMENT, SUPPORT, IMPROVEMENT, ADMINISTRATION OR OPERATION OF STATE PARK LANDS UNDER SECTION 55-3-47; TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM SALES TAXATION SALES OF TANGIBLE PERSONAL PROPERTY OR SERVICES TO ANY NONPROFIT ORGANIZATION FOR PURPOSES OF MAKING IMPROVEMENTS OR REPAIRS TO LANDS OR PROPERTIES SUBJECT TO A LEASE OR SUB-LEASE FOR THE DEVELOPMENT, SUPPORT, IMPROVEMENT, ADMINISTRATION OR OPERATION OF STATE PARK LANDS UNDER SECTION 55-3-47; TO BRING FORWARD SECTION 55-3-47, MISSISSIPPI CODE OF 1972, WHICH RELATES TO THE POWERS AND DUTIES OF THE MISSISSIPPI DEPARTMENT OF WILDLIFE, FISHERIES AND PARKS REGARDING STATE PARKS, FOR THE PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-31-1, Mississippi Code of 1972, is amended as follows: 27-31-1. The following shall be exempt from taxation: (a) All cemeteries used exclusively for burial purposes. (b) All property, real or personal, belonging to the State of Mississippi or any of its political subdivisions, except property of a municipality not being used for a proper municipal *HR26/R2396* H. B. No. 1849 ~ OFFICIAL ~ R3/5 26/HR26/R2396 PAGE 1 (BS\KW) purpose and …
Sponsors
- Yates, Shanda (I, 64) · primary sponsor
Latest actions
- : Died In Committee
- : Referred To Ways and Means
Subjects: Ad valorem tax and sales tax
Common questions
- What is HB1849?
- HB1849 is a bill in the Mississippi Legislature (2026 Regular Session): Ad valorem tax and sales tax; authorize certain exemptions.
- What does HB1849 do?
- In its own words: An act to amend section 27-31-1, mississippi code of 1972, to exempt from ad valorem taxation any leasehold interest or sub-lease thereof conveyed to any nonprofit organization for the development, support, improvement, administration or operation of state park lands under section 55-3-47…
- What is the status of HB1849?
- Failed as of February 25, 2026. Latest action: Died In Committee (February 25, 2026).
- Who sponsored HB1849?
- Yates, Shanda (I, 64).
- Where is the official record for HB1849?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB1849.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.