l9n/ Mississippi

2024 Regular Session

House Bill 1990

Ad valorem tax; authorize counties to establish minimum revenue amount to be produced by certain property.

Did not become law. It stopped in the Senate on March 27, 2024. The 2024 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AUTHORIZE COUNTY BOARDS OF SUPERVISORS TO ESTABLISH A MINIMUM AD VALOREM TAX REVENUE AMOUNT TO BE PRODUCED FROM PARCELS OF RESIDENTIAL PROPERTY; TO PROVIDE THAT IF AFTER THE ADOPTION OF THE ANNUAL MILLAGE RATE FOR A FISCAL YEAR, IT IS DETERMINED THAT SUCH MILLAGE RATE LEVIED UPON A PARCEL OF RESIDENTIAL PROPERTY WILL NOT PRODUCE THE REQUIRED MINIMUM AD VALOREM TAX REVENUE AMOUNT, THE COUNTY MAY LEVY AD VALOREM TAX AT AN ADDITIONAL MILLAGE UPON THE PROPERTY NECESSARY TO PRODUCE THE MINIMUM AD VALOREM TAX REVENUE AMOUNT; TO PROVIDE THAT IF A COUNTY LEVIES ADDITIONAL MILLAGE RATES ON PARCELS OF RESIDENTIAL PROPERTY DURING A FISCAL YEAR AND THE REVENUE PRODUCED BY THE ADDITIONAL MILLAGES DURING THE FISCAL YEAR, WHEN ADDED TO THE COUNTY'S BUDGETED AD VALOREM TAX REVENUES, RESULTS IN TOTAL AD VALOREM TAX REVENUE IN EXCESS OF THAT PROVIDED IN THE COUNTY BUDGET, THE BOARD OF SUPERVISORS SHALL USE THE EXCESS REVENUE FOR THE PURPOSE OF REDUCING AD VALOREM TAXES FOR THE NEXT FISCAL YEAR; TO BRING FORWARD SECTION 27-39-303, MISSISSIPPI CODE OF 1972, WHICH PROVIDES FOR GENERAL COUNTY AD VALOREM TAX LEVIES, FOR THE PURPOSES OF POSSIBLE AMENDMENT.

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

March 25 to March 27, 2024, 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 action7 actions on 3 days

In the House of RepresentativesMar 25 to Mar 261 day

Ways and MeansMar 25 to Mar 261 day

In the SenateMar 26 to Mar 27 · stopped1 day

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 Mar 25 – Mar 26

  1. Mar 25Referred to the House committee on Ways and Means
  2. Mar 26Reported from committee in the House: title sufficient, do pass
  3. Passed the House

In the Senate Mar 26 – Mar 27

  1. Mar 26Motion in the House to reconsider entered (Johnson, Lamar and Steverson)
  2. Mar 27Reconsidered in the House
  3. Recommitted to committee in the House
  4. Died in committee in the House
All 7 actions, as published
  1. Mar 25Referred To Ways and MeansHouse of Representatives
  2. Mar 26Title Suff Do PassHouse of Representatives
  3. Mar 26PassedHouse of Representatives
  4. Mar 26Motion to Reconsider Entered (Johnson, Lamar, Steverson)House of Representatives
  5. Mar 27ReconsideredHouse of Representatives
  6. Mar 27Recommitted to CommitteeHouse of Representatives
  7. Mar 27Died In CommitteeHouse of Representatives