Mississippi Senate Bill 2578 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on April 12 2018 - 100% progression
Action: 2018-04-12 - Approved by Governor
Text: Latest bill text (Enrolled) [HTML]

An Act To Amend Section 27-35-157, Mississippi Code Of 1972, To Provide That If Property Is Found To Have Escaped Ad Valorem Taxation Due To A County Board Of Supervisors Having Granted An Ad Valorem Tax Exemption Authorized By Law And Then Inadvertently Allowing The Exemption To Extend Beyond The Period Authorized By Law For The Exemption, A Taxpayer May Pay The Ad Valorem Taxes, Without Any Penalty Or Interest, Which Otherwise Would Have Been Levied On The Property Had It Not Been Inadvertently Exempted From Ad Valorem Taxation By The County Board Of Supervisors; To Bring Forward Section 27-35-155, Mississippi Code Of 1972, Which Provides For The Assessment Of Property Having Escaped Ad Valorem Taxation, For The Purposes Of Possible Amendment; To Amend Section 27-33-75, Mississippi Code Of 1972, To Provide That A Qualified Homeowner Claiming A Homestead Exemption Allowed For A Person Who Is Sixty-five Years Of Age Or Older Or Totally Disabled Shall Be Allowed An Additional Exemption From All Ad Valorem Taxes On An Amount Equal To The Difference Between The Assessed Value Of The Homestead Property On January 1, 2018, Or January 1 Of The First Year For Which The Qualified Homeowner Claims An Exemption On The Property, And Any Increase In The Assessed Value Of The Homestead Property Resulting From An Update In Valuation Of The Homestead Property That Is Completed During The Time The Qualified Homeowner Owns The Property; To Provide That If A Subsequent Update In Valuation Of The Homestead Property That Is Completed During The Time The Qualified Homeowner Owns The Property Results In The Assessed Value Of The Homestead Property Being Less Than The Assessed Value Of The Property On January 1, 2018, Or January 1 Of The First Year For Which The Qualified Homeowner Claims Homestead Exemption For The Property, Then The Exemption Authorized Under This Act Shall Be On An Amount Equal To The Difference Between Such Lower Assessed Value And Any Increase In The Assessed Value Of The Homestead Property Resulting From A Subsequent Update In Valuation Of The Homestead Property That Is Completed During The Time The Qualified Homeowner Owns The Property; And For Related Purposes.

Ad valorem tax; revise provisions regarding payment where county inadvertently exempted property, revise certain homestead exemption.

Sen. Rita Potts Parks [R]

2018-03-27 - Senate - Senate Conference Report Adopted (Y: 44 N: 8 NV: 0 Abs: 0) [PASS]
2018-03-27 - House - House Conference Report Adopted (Y: 119 N: 0 NV: 2 Abs: 0) [PASS]
2018-03-06 - Senate - Senate Concurred in Amend From House (Y: 44 N: 7 NV: 1 Abs: 0) [PASS]
2018-02-28 - House - House Passed As Amended (Y: 116 N: 0 NV: 5 Abs: 0) [PASS]
2018-01-31 - Senate - Senate Passed As Amended (Y: 36 N: 16 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2018-04-12		Approved by Governor
2018-04-02	House	Enrolled Bill Signed
2018-04-02	Senate	Enrolled Bill Signed
2018-03-27	House	Conference Report Adopted
2018-03-27	Senate	Conference Report Adopted
2018-03-26	House	Conference Report Filed
2018-03-26	Senate	Conference Report Filed
2018-03-24	House	Conferees Named Smith,Lamar,Carpenter
2018-03-23	Senate	Conferees Named Fillingane,Kirby,Parks
2018-03-14	Senate	Decline to Concur/Invite Conf
2018-03-14	Senate	Reconsidered
2018-03-06	Senate	Motion to Reconsider Entered
2018-03-06	Senate	Concurred in Amend From House
2018-03-01	House	Returned For Concurrence
2018-02-28	House	Passed As Amended
2018-02-28	House	Amended
2018-02-27	House	Title Suff Do Pass As Amended
2018-02-19	House	Referred To Ways and Means
2018-02-02	Senate	Transmitted To House
2018-01-31	Senate	Passed As Amended
2018-01-31	Senate	Amended
2018-01-25	Senate	Title Suff Do Pass
2018-01-15	Senate	Referred To Finance

Type	Source
Summary	https://billstatus.ls.state.ms.us/2018/pdf/history/SB/SB2578.xml
Text	https://billstatus.ls.state.ms.us/documents/2018/html/SB/2500-2599/SB2578IN.htm
Text	https://billstatus.ls.state.ms.us/documents/2018/html/SB/2500-2599/SB2578PS.htm
Text	https://billstatus.ls.state.ms.us/documents/2018/html/SB/2500-2599/SB2578SG.htm
Amendment	https://billstatus.ls.state.ms.us/documents/2018/html/sam/SB2578_S_Amend_01.htm
Amendment	https://billstatus.ls.state.ms.us/documents/2018/html/ham/SB2578_H_Cmte_Amend_01.htm
Roll Call	https://billstatus.ls.state.ms.us/2018/pdf/votes/senate/0300005.pdf
Roll Call	https://billstatus.ls.state.ms.us/2018/pdf/votes/house/0580004.pdf
Roll Call	https://billstatus.ls.state.ms.us/2018/pdf/votes/senate/0640005.pdf
Roll Call	https://billstatus.ls.state.ms.us/2018/pdf/votes/house/0850008.pdf
Roll Call	https://billstatus.ls.state.ms.us/2018/pdf/votes/senate/0850010.pdf