Mississippi House Bill 718

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Completed Legislative Action
Sponsorship: Partisan Bill (Republican 1)
Status: Failed on February 3 2026 - 100% progression
Action: 2026-02-03 - Died In Committee
Text: Latest bill text (Introduced) [HTML]

An Act To Amend Section 27-33-51, Mississippi Code Of 1972, To Provide That For Ad Valorem Taxes Collected On Property For Which Homestead Exemption Is Disapproved Or Disallowed Because A Taxpayer Or The Taxpayer's Spouse Has Failed To Comply With The Income Tax Laws Of This State, The Tax Collector Shall Remit To The Department Of Revenue An Amount Equal To The Additional Ad Valorem Taxes Paid On The Property Due To Homestead Exemption Being Disapproved Or Disallowed For The Property, Not To Exceed The Amount Of The Obligation For Which The Taxpayer Or Taxpayer's Spouse Is Not In Compliance With The Income Tax Laws Of This State; To Provide That The Department Of Revenue Shall Apply Such Amount Against The Taxpayer's Income Tax Obligation; To Bring Forward Section 27-41-77, Mississippi Code Of 1972, Which Relates To The Disposition Of Excess Proceeds Resulting From The Sale Of Land For Nonpayment Of Ad Valorem Taxes, For The Purposes Of Possible Amendment; To Bring Forward Sections 27-45-1 And 27-45-5, Mississippi Code Of 1972, Which Relate To The Redemption Of Land Sold For Nonpayment Of Ad Valorem Taxes, For The Purposes Of Possible Amendment; And For Related Purposes.

Ad valorem tax; revise distribution of portion of paid by taxpayer disallowed homestead exemption.

Rep. John Lamar [R]

Date	Chamber	Action
2026-02-03	House	Died In Committee
2026-01-15	House	Referred To Ways and Means

Chapter	Article	Section	Citation Type	Statute Text
27	33	51	Amended Code	See Bill Text
27	41	77	New Code	See Bill Text
27	45	1	New Code	See Bill Text
27	45	5	New Code	See Bill Text

Type	Source
Summary	https://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB0718.xml
Text	https://billstatus.ls.state.ms.us/documents/2026/html/HB/0700-0799/HB0718IN.htm