l9n/ Mississippi

2026 Regular Session

House Bill 4044

Ad valorem tax; revise certain homestead exemption eligibility provisions, revise distribution of portion paid on certain homestead property.

Became law as Chapter 418, Laws of 2026, signed March 25, 2026, 30 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTIONS 27-33-51 AND 27-33-63, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF A CLAIMANT FOR HOMESTEAD EXEMPTION HAS FAILED TO COMPLY, OR THE CLAIMANT'S SPOUSE HAS FAILED TO COMPLY, WITH THE INCOME TAX LAWS OF THIS STATE, THE CLAIMANT SHALL BE ELIGIBLE FOR HOMESTEAD EXEMPTION, BUT THE AMOUNT OF THE EXEMPTION DETERMINED FOR THE PROPERTY SHALL NOT BE DEDUCTED FROM THE AD VALOREM TAXES DUE ON THE PROPERTY; TO PROVIDE THAT FOR AD VALOREM TAXES COLLECTED ON SUCH PROPERTY, THE AMOUNT OF THE AD VALOREM TAXES COLLECTED, THAT IS EQUAL TO THE HOMESTEAD EXEMPTION AMOUNT THAT WAS NOT DEDUCTED FROM THE AD VALOREM TAXES DUE ON THE PROPERTY, SHALL BE REMITTED BY THE TAX COLLECTOR TO THE DEPARTMENT OF REVENUE, NOT TO EXCEED THE AMOUNT OF THE OBLIGATION FOR WHICH THE TAXPAYER OR TAXPAYER'S SPOUSE HAS FAILED TO COMPLY WITH THE INCOME TAX LAWS OF THIS STATE; TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL APPLY THE AMOUNT REMITTED BY THE TAX COLLECTOR AGAINST THE TAXPAYER'S OR TAXPAYER'S SPOUSE'S INCOME TAX OBLIGATION; TO AMEND SECTION 27-33-11, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "TAX LOSS" UNDER THE HOMESTEAD EXEMPTION LAW; TO BRING FORWARD SECTIONS 27-33-75, 27-33-77 AND 27-33-79, MISSISSIPPI CODE OF 1972, WHICH ARE SECTIONS OF THE HOMESTEAD EXEMPTION LAW, FOR THE PURPOSES OF POSSIBLE AMENDMENT; 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.

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

February 23 to March 25, 2026, 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 action11 actions on 10 days

In the House of RepresentativesFeb 23 to Feb 252 days

Ways and MeansFeb 23 to Feb 241 day

In the SenateFeb 25 to Mar 1720 days

FinanceMar 4 to Mar 1612 days

With the GovernorMar 17 to Mar 258 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 Feb 23 – Feb 25

  1. Feb 23Referred to the House committee on Ways and Means
  2. Feb 24Reported from committee in the House: title sufficient, do pass
  3. Feb 25Passed the House

In the Senate Feb 26 – Mar 17

  1. Feb 26Sent to the Senate
  2. Mar 4Referred to the Senate committee on Finance
  3. Mar 16Reported from committee in the Senate: title sufficient, do pass
  4. Mar 17Passed the Senate

To the Governor Mar 18 – Mar 25

  1. Mar 18Returned to the House for enrolling
  2. Enrolled bill signed in the House
  3. Mar 19Enrolled bill signed in the Senate
  4. Mar 25Approved by the Governor
All 11 actions, as published
  1. Feb 23Referred To Ways and MeansHouse of Representatives
  2. Feb 24Title Suff Do PassHouse of Representatives
  3. Feb 25PassedHouse of Representatives
  4. Feb 26Transmitted To SenateHouse of Representatives
  5. Mar 4Referred To FinanceSenate
  6. Mar 16Title Suff Do PassSenate
  7. Mar 17PassedSenate
  8. Mar 18Returned For EnrollingSenate
  9. Mar 18Enrolled Bill SignedHouse of Representatives
  10. Mar 19Enrolled Bill SignedSenate
  11. Mar 25Approved by GovernorGovernor