Mississippi legislation · 2026 Regular Session
Mississippi SB3109: Taxes; exempt leases and subleases of state park lands to nonprofits.
Status: Signed into law, April 8, 2026
AN ACT TO AMEND SECTION 55-3-47, MISSISSIPPI CODE OF 1972, TO EXEMPT LEASEHOLD INTERESTS OR SUBLEASES THEREOF CONVEYED TO NONPROFIT ORGANIZATIONS FOR THE DEVELOPMENT, SUPPORT, IMPROVEMENT, ADMINISTRATION AND/OR OPERATION OF STATE PARK LANDS FROM ALL STATE AND LOCAL AD VALOREM TAXES; TO AMEND SECTION 27-31-1, MISSISSIPPI CODE OF 1972, TO CONFORM; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 55-3-47, mississippi code of 1972, to exempt leasehold interests or subleases thereof conveyed to nonprofit organizations for the development, support, improvement, administration and/or operation of state park lands from all state and local ad valorem taxes; to amend section 27-31-1, mississippi code of 1972, to conform; and for related purposes.
From the enrolled text, April 2, 2026:
AN ACT TO AMEND SECTION 55-3-47, MISSISSIPPI CODE OF 1972, TO EXEMPT LEASEHOLD INTERESTS OR SUBLEASES THEREOF CONVEYED TO NONPROFIT ORGANIZATIONS FOR THE DEVELOPMENT, SUPPORT, IMPROVEMENT, ADMINISTRATION AND/OR OPERATION OF STATE PARK LANDS FROM ALL STATE AND LOCAL AD VALOREM TAXES; TO AMEND SECTION 27-31-1, MISSISSIPPI CODE OF 1972, TO CONFORM; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 55-3-47, Mississippi Code of 1972, is amended as follows: 55-3-47. (1) In order to carry out its management responsibilities over all state park lands which are now or which may hereafter come under its jurisdiction, the Mississippi Department of Wildlife, Fisheries and Parks is hereby authorized to lease, and to grant easements and rights-of-way over and across, any part of such state park lands. Such leases, easements and rights-of-way may be granted for such consideration, and upon such terms and conditions, as the department may deem to be in the best interest of the state, consistent with the use of said lands for recreational purposes, and subject to the following limitations: The department shall lease such lands for a term not *SS26/R1339CS* S. B. No. 3109 ~ OFFICIAL ~ R3/5 26/SS26/R1339CS PAGE exceeding twenty-five (25) years and shall grant in the original lease contract a nonnegotiable option to renew such lease …
Sponsors
- Blount, David (D, 29) · primary sponsor
Latest actions
- : Approved by Governor
- : Enrolled Bill Signed
- : Conference Report Adopted
- : Conference Report Filed
- : Conferees Named Lamar,Steverson,Gibbs (36th)
- : Conferees Named Harkins,Rhodes,Blount
- : Decline to Concur/Invite Conf
- : Returned For Concurrence
- : Passed As Amended
- : Amended
Votes
- Conference Report Adopted (March 29, 2026): 50 yea, 0 nay, passed
- Conference Report Adopted (March 29, 2026): 119 yea, 0 nay, passed
- Passed As Amended (March 17, 2026): 115 yea, 0 nay, passed
- Passed (February 25, 2026): 50 yea, 0 nay, passed
Subjects: Taxes
Common questions
- What is SB3109?
- SB3109 is a bill in the Mississippi Legislature (2026 Regular Session): Taxes; exempt leases and subleases of state park lands to nonprofits.
- What does SB3109 do?
- In its own words: An act to amend section 55-3-47, mississippi code of 1972, to exempt leasehold interests or subleases thereof conveyed to nonprofit organizations for the development, support, improvement, administration and/or operation of state park lands from all state and local ad valorem taxes; to amend section 27-31-1, mississippi code of 1972, to conform; and for related purposes.
- What is the status of SB3109?
- Signed into law as of April 8, 2026. Latest action: Approved by Governor (April 8, 2026).
- Who sponsored SB3109?
- Blount, David (D, 29).
- Where is the official record for SB3109?
- On the Mississippi Legislature website: http://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB3109.xml
Source: official Mississippi record. Tracked by Delilah, AI for legislation across all 50 states and Congress.