l9n/ Mississippi

2021 Regular Session

House Bill 1137

Ad valorem tax; revise certain provisions regarding the determination of true value of land used for agricultural purposes.

Became law as Chapter 384, Laws of 2021, signed March 18, 2021, 59 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-35-50, MISSISSIPPI CODE OF 1972, TO REVISE CERTAIN PROVISIONS REGARDING USE OF AN INCOME CAPITALIZATION APPROACH AS A CRITERIA FOR THE CALCULATION OF TRUE VALUE FOR LAND USED FOR AGRICULTURAL PURPOSES; TO PROVIDE THAT GOVERNMENT PAYMENTS AND CROP INSURANCE INDEMNITIES SHALL NOT BE INCLUDED IN DETERMINING THE TRUE VALUE OF LAND USED FOR AGRICULTURAL PURPOSES AND THAT A CHARGE FOR CROP MANAGEMENT EQUAL TO TWENTY-FIVE PERCENT OF THE SUM OF A CROP'S ESTIMATED VARIABLE COST, MACHINERY OWNERSHIP COST, AND GENERAL FARM OVERHEAD COST, SHALL BE DEDUCTED IN DETERMINING THE TRUE VALUE OF SUCH LAND; TO PROVIDE THAT THE FACT THAT LAND IS LEASED FOR HUNTING OR FISHING PURPOSES SHALL NOT PRECLUDE THE LAND FROM BEING DEEMED TO BE USED FOR AGRICULTURAL PURPOSES; TO PROVIDE THAT INCOME DERIVED FROM A HUNTING OR FISHING LEASE MAY BE USED IN COMBINATION WITH OTHER RELEVANT CRITERIA TO DETERMINE THE TRUE VALUE OF LAND; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

Its course

January 18 to March 18, 2021, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action12 actions on 12 days

In the House of RepresentativesJan 18 to Feb 316 days

Ways and MeansJan 18 to Jan 279 days

In the SenateFeb 3 to Mar 934 days

FinanceFeb 16 to Feb 259 days

AgricultureFeb 25 to Mar 25 days

With the GovernorMar 9 to Mar 189 days

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the House of Representatives Jan 18 – Feb 3

  1. Jan 18Referred to the House committee on Ways and Means
  2. Jan 27Reported from committee in the House: title sufficient, do pass
  3. Feb 3Passed the House

In the Senate Feb 4 – Mar 9

  1. Feb 4Sent to the Senate
  2. Feb 16Referred to the Senate committees on Finance and on Agriculture
  3. Feb 25Reported from FI to AG in the Senate: title sufficient, do pass
  4. Mar 2Reported from committee in the Senate: title sufficient, do pass
  5. Mar 9Passed the Senate

To the Governor Mar 10 – Mar 18

  1. Mar 10Returned to the House for enrolling
  2. Mar 11Enrolled bill signed in the House
  3. Mar 12Enrolled bill signed in the Senate
  4. Mar 18Approved by the Governor
All 12 actions, as published
  1. Jan 18Referred To Ways and MeansHouse of Representatives
  2. Jan 27Title Suff Do PassHouse of Representatives
  3. Feb 3PassedHouse of Representatives
  4. Feb 4Transmitted To SenateHouse of Representatives
  5. Feb 16Referred To Finance;AgricultureSenate
  6. Feb 25DR - TSDP: FI To AGSenate
  7. Mar 2Title Suff Do PassSenate
  8. Mar 9PassedSenate
  9. Mar 10Returned For EnrollingSenate
  10. Mar 11Enrolled Bill SignedHouse of Representatives
  11. Mar 12Enrolled Bill SignedSenate
  12. Mar 18Approved by GovernorGovernor