Bill > SB2879

This bill, concerning ad valorem taxes on mobile homes, brings forward Section 27-53-15 of the Mississippi Code of 1972, which deals with how manufactured homes or mobile homes are classified for tax purposes. Currently, these homes are considered personal property unless the owner also owns the land and either declares the home as real property for tax purposes at registration or permanently retires the title to real property. The bill clarifies that an owner who owns the land can choose to classify their manufactured or mobile home as real property for ad valorem tax purposes only, provided the wheels and axles are removed and the home is permanently affixed to the land according to state regulations, after which the county tax assessor will list it on the land rolls and tax it as part of the real estate, issuing a certificate that is filed in county land records. This reclassification process involves fees for the tax assessor and chancery clerk. The bill also outlines procedures for reclassifying a home from real property back to personal property, which requires proof of no outstanding liens unless a certificate of title has been issued, and vice versa, with specific conditions and fees for each reclassification. If a mobile home's title is permanently retired to real property, it is taxed as real estate for all purposes.

Budget and Finance

https://billstatus.ls.state.ms.us/2026/pdf/history/SB/SB2879.xml