MISSISSIPPI LEGISLATURE
2011 Regular Session
To: Military Affairs; Ways and Means
By: Representative Calhoun
AN ACT TO CREATE NEW SECTION 27-33-76, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE BOARD OF SUPERVISORS OF ANY COUNTY AND THE GOVERNING AUTHORITIES OF ANY MUNICIPALITY TO GRANT AN EXEMPTION FROM AD VALOREM TAXES, EXCEPT TAXES FOR SCHOOL DISTRICT PURPOSES, ON HOMESTEADS OF RESIDENTS OF THIS STATE WHO ARE SERVING ON ACTIVE DUTY PURSUANT TO MILITARY ORDERS IN IRAQ OR AFGHANISTAN; TO PROVIDE THE AMOUNT OF SUCH EXEMPTION; TO AUTHORIZE THE DEPARTMENT OF REVENUE TO ADOPT AND PROMULGATE RULES AND REGULATIONS TO ADMINISTER AND IMPLEMENT SUCH PROVISIONS OF THIS ACT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. The following provision shall be codified as Section 27-33-76, Mississippi Code of 1972:
27-33-76. (1) The board of supervisors of any county and the governing authorities of any municipality, in the discretion of the board or governing authorities, by order duly adopted and entered upon their respective official minutes, may grant an exemption from ad valorem taxes levied by the county or levied by the municipality, as the case may be, as specified in subsection (2) of this section on the homestead of a resident of this state who, as a member of the Mississippi National Guard, as a member of the Armed Forces of the United States or as a member of any reserve component of the Armed Forces of the United States, is serving on active duty pursuant to military orders in Iraq or Afghanistan.
(2) (a) A board of supervisors may grant an exemption from all county ad valorem taxes, except ad valorem taxes for school district purposes, in the amount of the lesser of One Hundred Dollars ($100.00) or the amount of ad valorem taxes due on the homestead of eligible Mississippi active duty service members as set forth in subsection (1) of this section for the calendar year or portion of the calendar year during which the military service described under subsection (1) of this section is being performed.
(b) The governing authorities of a municipality may grant an exemption from all municipal ad valorem taxes, except ad valorem taxes for school district purposes, in the amount of the lesser of Fifty Dollars ($50.00) or the amount of ad valorem taxes due on the homestead of eligible Mississippi active duty service members as set forth in subsection (1) of this section for the calendar year or portion of the calendar year during which the military service described under subsection (1) of this section is being performed.
(3) The exemptions provided for in this section shall be in addition to the exemptions provided in Section 27-33-75 and all other exemptions authorized by the laws of the State of Mississippi.
(4) Any person wishing to be granted the exemption under the provisions of this section shall present to the tax collector a copy of his military orders and a form prescribed by the Department of Revenue establishing his right to such exemption, and the applicant shall be entitled to an exemption from county and/or municipal ad valorem taxes on his homestead property in the amount provided for under subsection (2) of this section if the board of supervisors of the county or the governing authorities of the municipality have authorized such exemption.
(5) The Department of Revenue shall adopt and promulgate such rules and regulations as may be necessary to administer and implement the provisions of this section.
SECTION 2. This act shall take effect and be in force from and after January 1, 2011.