Bill > HB1105

This bill, concerning municipal annexation in Mississippi, mandates that a municipality cannot begin collecting property taxes, known as ad valorem taxes, from newly annexed areas until it has actually provided the specific services it promised in the annexation ordinance. The ordinance, which municipalities are required to pass when expanding their boundaries, must detail the proposed improvements, how and when they will be made, and crucially, the municipal services that will be offered in the annexed territory. This new provision ensures that residents in annexed areas are not taxed until they receive the promised benefits from the municipality. Furthermore, the bill clarifies that the annexed territory will only become liable for these taxes after the promised services are rendered, and the process for assessing property and levying taxes in these areas is adjusted to reflect this condition.

Budget and Finance

https://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB1105.xml