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MS SB2853
MS SB2853Ad valorem tax; provide for attachment of manufactured or mobile home property when access is blocked.
summary
Introduced
01/19/2026
01/19/2026
In Committee
01/19/2026
01/19/2026
Crossed Over
Passed
Dead
02/03/2026
02/03/2026
Introduced Session
2026 Regular Session
Bill Summary
An Act To Amend Section 27-53-19, Mississippi Code Of 1972, To Provide That Blocking Access To A Manufactured Home Or Mobile Home So That Notice Of Sale May Not Be Served, Or Occupancy Status May Not Be Determined, Shall Be Prima Facie Evidence Of An Intent On The Part Of The Manufactured Or Mobile Homeowner To Avoid Payment Of Taxes, And The County Tax Collector Shall Attach The Property Immediately; To Bring Forward Section 27-53-15, Mississippi Code Of 1972, For The Purpose Of Possible Amendment; And For Related Purposes.
AI Summary
This bill amends Mississippi law to address situations where owners of manufactured or mobile homes attempt to avoid paying property taxes, known as ad valorem taxes. Specifically, it states that if someone blocks access to their manufactured or mobile home, preventing tax officials from serving a notice of sale or determining its occupancy status, this will be considered strong evidence that the owner intends to avoid paying taxes. In such cases, the county tax collector is authorized to immediately seize the property. The bill also brings forward existing law that clarifies how manufactured and mobile homes are classified for tax purposes, distinguishing between personal property and real property, and outlining the procedures for changing this classification, including requirements for removing wheels, anchoring the home, and filing official certificates with county records.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Died In Committee (on 02/03/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB2853.xml |
| BillText | https://billstatus.ls.state.ms.us/documents/2026/html/SB/2800-2899/SB2853IN.htm |
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