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Bill > HB1849


MS HB1849

MS HB1849
Ad valorem tax and sales tax; authorize certain exemptions.


summary

Introduced
02/10/2026
In Committee
02/10/2026
Crossed Over
Passed
Dead
02/25/2026

Introduced Session

2026 Regular Session

Bill Summary

An Act To Amend Section 27-31-1, Mississippi Code Of 1972, To Exempt From Ad Valorem Taxation Any Leasehold Interest Or Sub-lease Thereof Conveyed To Any Nonprofit Organization For The Development, Support, Improvement, Administration Or Operation Of State Park Lands Under Section 55-3-47; To Amend Section 27-65-111, Mississippi Code Of 1972, To Exempt From Sales Taxation Sales Of Tangible Personal Property Or Services To Any Nonprofit Organization For Purposes Of Making Improvements Or Repairs To Lands Or Properties Subject To A Lease Or Sub-lease For The Development, Support, Improvement, Administration Or Operation Of State Park Lands Under Section 55-3-47; To Bring Forward Section 55-3-47, Mississippi Code Of 1972, Which Relates To The Powers And Duties Of The Mississippi Department Of Wildlife, Fisheries And Parks Regarding State Parks, For The Purposes Of Possible Amendment; And For Related Purposes.

AI Summary

This bill exempts leasehold interests or subleases conveyed to nonprofit organizations for the development, support, improvement, administration, or operation of state park lands from ad valorem taxation, meaning property taxes will not be applied to these specific interests. Additionally, it exempts sales of tangible personal property or services to these same nonprofit organizations when those purchases are for improvements or repairs to state park lands covered by such leases or subleases, thereby exempting them from sales tax. The bill also includes language to bring forward Section 55-3-47 of the Mississippi Code of 1972, which outlines the powers and duties of the Mississippi Department of Wildlife, Fisheries and Parks regarding state parks, for potential future amendments. This legislation aims to encourage and support the management and enhancement of Mississippi's state parks by providing tax relief to the nonprofit organizations involved.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Died In Committee (on 02/25/2026)

bill text


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