Bill > HB205

This bill modifies Mississippi law regarding ad valorem (property) tax levies for school districts by giving the local levying authority (such as a county board of supervisors) more discretion in approving school board tax requests. Currently, school boards submit a request for tax funds, and the levying authority was required to process the request. Under this new legislation, the levying authority may now approve the school board's tax request fully, partially, or not at all. The bill introduces this discretionary approval process across multiple sections of Mississippi Code, including provisions for situations where the proposed tax levy exceeds certain millage rate thresholds. If the requested tax increase is significant, the bill maintains existing requirements for public notice and potential voter referendums. The changes aim to provide more local control over school district tax efforts, allowing the levying authority to more closely examine and potentially modify school board tax requests before they are implemented. The bill will take effect on July 1, 2025, giving local governments time to prepare for the new procedure.

Budget and Finance

https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB0205.xml