Bill > HB1198

This bill amends Mississippi's tax sale and land redemption laws to establish a new process for handling lands that are not redeemed after a tax sale. Specifically, the bill requires that if no deed of conveyance is executed within 90 days after the redemption period expires, the land will automatically be "struck off" (transferred) to the state. The chancery clerk must then certify the land to the Secretary of State using official forms, and the taxing authority must cancel all debt that accrued on the land during the redemption period. The bill updates several sections of the Mississippi Code related to tax sales, including procedures for recording and transferring lands not redeemed after tax sales, and clarifies the responsibilities of tax collectors and chancery clerks in this process. The changes will only apply to lands sold for nonpayment of taxes on or after July 1, 2025, giving local governments and property owners time to prepare for the new procedure. The bill aims to streamline the process of handling tax-delinquent properties and ensure a clear pathway for lands that remain unredeemed after a specified period.

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https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB1198.xml