Mississippi legislation · 2026 Regular Session
Mississippi HB4044: Ad valorem tax; revise certain homestead exemption eligibility provisions, revise distribution of portion paid on certain homestead property.
Status: Signed into law, March 25, 2026
AN ACT TO AMEND SECTIONS 27-33-51 AND 27-33-63, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF A CLAIMANT FOR HOMESTEAD EXEMPTION HAS FAILED TO COMPLY, OR THE CLAIMANT'S SPOUSE HAS FAILED TO COMPLY, WITH THE INCOME TAX LAWS OF THIS STATE, THE CLAIMANT SHALL BE ELIGIBLE FOR HOMESTEAD EXEMPTION, BUT THE AMOUNT OF THE EXEMPTION DETERMINED FOR THE PROPERTY SHALL NOT BE DEDUCTED FROM THE AD VALOREM TAXES DUE ON THE PROPERTY; TO PROVIDE THAT FOR AD VALOREM TAXES COLLECTED ON SUCH PROPERTY, THE AMOUNT OF THE AD VALOREM TAXES COLLECTED, THAT IS EQUAL TO THE HOMESTEAD EXEMPTION AMOUNT THAT WAS NOT DEDUCTED FROM THE AD VALOREM TAXES DUE ON THE PROPERTY, SHALL BE REMITTED BY THE TAX COLLECTOR TO THE DEPARTMENT OF REVENUE, NOT TO EXCEED THE AMOUNT OF THE OBLIGATION FOR WHICH THE TAXPAYER OR TAXPAYER'S SPOUSE HAS FAILED TO COMPLY WITH THE INCOME TAX LAWS OF THIS STATE; TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL APPLY THE AMOUNT REMITTED BY THE TAX COLLECTOR AGAINST THE TAXPAYER'S OR TAXPAYER'S SPOUSE'S INCOME TAX OBLIGATION; TO AMEND SECTION 27-33-11, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "TAX LOSS" UNDER THE HOMESTEAD EXEMPTION LAW; TO BRING FORWARD SECTIONS 27-33-75, 27-33-77 AND 27-33-79, MISSISSIPPI CODE OF 1972, WHICH ARE SECTIONS OF THE HOMESTEAD EXEMPTION LAW, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTION 27-41-77, MISSISSIPPI CODE OF 1972, WHICH RELATES TO THE DISPOSITION OF EXCESS PROCEEDS RESULTING FROM THE SALE OF LAND FOR NONPAYMENT OF AD VALOREM TAXES, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTIONS 27-45-1 AND 27-45-5, MISSISSIPPI CODE OF 1972, WHICH RELATE TO THE REDEMPTION OF LAND SOLD FOR NONPAYMENT OF AD VALOREM TAXES, FOR THE PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.
What the bill says
An act to amend sections 27-33-51 and 27-33-63, mississippi code of 1972, to provide that if a claimant for homestead exemption has failed to comply, or the claimant's spouse has failed to comply, with the income tax laws of this state, the claimant shall be eligible for homestead exemption, but the amount of the exemption determined for the property shall not be deducted from the ad valorem taxes due on the property…
From the enrolled text, March 18, 2026:
AN ACT TO AMEND SECTIONS 27-33-51 AND 27-33-63, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF A CLAIMANT FOR HOMESTEAD EXEMPTION HAS FAILED TO COMPLY, OR THE CLAIMANT'S SPOUSE HAS FAILED TO COMPLY, WITH THE INCOME TAX LAWS OF THIS STATE, THE CLAIMANT SHALL BE ELIGIBLE FOR HOMESTEAD EXEMPTION, BUT THE AMOUNT OF THE EXEMPTION DETERMINED FOR THE PROPERTY SHALL NOT BE DEDUCTED FROM THE AD VALOREM TAXES DUE ON THE PROPERTY; TO PROVIDE THAT FOR AD VALOREM TAXES COLLECTED ON SUCH PROPERTY, THE AMOUNT OF THE AD VALOREM TAXES COLLECTED, THAT IS EQUAL TO THE HOMESTEAD EXEMPTION AMOUNT THAT WAS NOT DEDUCTED FROM THE AD VALOREM TAXES DUE ON THE PROPERTY, SHALL BE REMITTED BY THE TAX COLLECTOR TO THE DEPARTMENT OF REVENUE, NOT TO EXCEED THE AMOUNT OF THE OBLIGATION FOR WHICH THE TAXPAYER OR TAXPAYER'S SPOUSE HAS FAILED TO COMPLY WITH THE INCOME TAX LAWS OF THIS STATE; TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL APPLY THE AMOUNT REMITTED BY THE TAX COLLECTOR AGAINST THE TAXPAYER'S OR TAXPAYER'S SPOUSE'S INCOME TAX OBLIGATION; TO AMEND SECTION 27-33-11, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "TAX LOSS" UNDER THE HOMESTEAD EXEMPTION LAW; TO BRING FORWARD SECTIONS 27-33-75, 27-33-77 AND 27-33-79, MISSISSIPPI CODE OF 1972, WHICH ARE SECTIONS OF THE HOMESTEAD EXEMPTION LAW, FOR THE …
Sponsors
- Lamar, John Thomas (R, 8) · primary sponsor
Latest actions
- : Approved by Governor
- : Enrolled Bill Signed
- : Enrolled Bill Signed
- : Returned For Enrolling
- : Passed
- : Title Suff Do Pass
- : Referred To Finance
- : Transmitted To Senate
- : Passed
- : Title Suff Do Pass
Votes
- Passed (March 17, 2026): 52 yea, 0 nay, passed
- Passed (February 25, 2026): 118 yea, 0 nay, passed
Subjects: Ad valorem tax
Common questions
- What is HB4044?
- HB4044 is a bill in the Mississippi Legislature (2026 Regular Session): Ad valorem tax; revise certain homestead exemption eligibility provisions, revise distribution of portion paid on certain homestead property.
- What does HB4044 do?
- In its own words: An act to amend sections 27-33-51 and 27-33-63, mississippi code of 1972, to provide that if a claimant for homestead exemption has failed to comply, or the claimant's spouse has failed to comply, with the income tax laws of this state, the claimant shall be eligible for homestead exemption, but the amount of the exemption determined for the property shall not be deducted from the ad valorem taxes due on the property…
- What is the status of HB4044?
- Signed into law as of March 25, 2026. Latest action: Approved by Governor (March 25, 2026).
- Who sponsored HB4044?
- Lamar, John Thomas (R, 8).
- Where is the official record for HB4044?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB4044.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.