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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Representatives Lamar, Eubanks
HOUSE BILL NO. 1383
(As Passed the House)
AN ACT TO AMEND SECTION 27-39-203, MISSISSIPPI CODE OF 1972, 1
TO PROVIDE THAT NOT LATER THAN AUGUST 20TH OF EACH FISCAL YEAR THE 2
GOVERNING BOARD OF EACH TAXING UNIT IN A COUNTY SHALL PROVIDE A 3
NOTICE TO EACH TAXPAYER INDICATING THE AMOUNT OF AD VALOREM TAX 4
THAT WAS DUE ON THE TAXPAYER'S PROPERTY IN THE PRECEDING FISCAL 5
YEAR, AND THE MILLAGE RATE THAT WAS LEVIED ON THE PROPERTY IN THE 6
PRECEDING FISCAL YEAR, THE AMOUNT OF AD VALOREM TAX THAT WILL BE 7
DUE ON THE TAXPAYER'S PROPERTY IN THE CURRENT FISCAL YEAR, IF THE 8
MILLAGE RATE THAT WAS LEVIED ON THE PROPERTY IN THE PRECEDING 9
FISCAL YEAR IS LEVIED ON THE PROPERTY IN THE CURRENT FISCAL YEAR, 10
AND THE DIFFERENCE BETWEEN THE TWO INDICATED AMOUNTS OF AD VALOREM 11
TAX; AND FOR RELATED PURPOSES. 12
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 13
SECTION 1. Section 27-39-203, Mississippi Code of 1972, is 14
amended as follows: 15
27-39-203. (1) The governing body of all taxing entities 16
shall hold a public hearing at which time the budget and tax 17
levies for the upcoming fiscal year will be considered. 18
(2) (a) Except as otherwise provided in this subsection, 19
the public hearing shall be advertised in accordance with the 20
following procedures. The advertisement shall be no less than 21
one-fourth (1/4) page in size and the type used shall be no 22
smaller than eighteen (18) point and surrounded by a 23
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one-fourth-inch solid black border. The advertisement may not be 24
placed in that portion of the newspaper where legal notices and 25
classified advertisements appear. It is the intent of the 26
Legislature that the advertisement appears in a newspaper that is 27
published at least five (5) days a week, unless the only newspaper 28
in the county is published less than five (5) days a week. It is 29
further the intent of the Legislature that the newspaper selected 30
be one of general interest and readership in the community, and 31
not one of limited subject matter. The advertisement shall be run 32
once each week for the two (2) weeks preceding the adoption of the 33
final budget. The advertisement shall state that the taxing 34
entity will meet on a certain day, time and place fixed in the 35
advertisement, which shall be not less than seven (7) days after 36
the day the first advertisement is published, for the purpose of 37
hearing comments regarding the proposed budget and proposed tax 38
levies. Any increase in the projected budget revenues or any 39
increase in the millage rate over the current fiscal year shall be 40
explained by the governing body giving the reasons for the 41
proposed increase. A taxing entity collecting taxes in more than 42
one (1) county shall make the required advertisement by 43
publication in each county where the taxing entity collects taxes. 44
(b) If the proposed tax levies of a municipality are 45
not in excess of the current fiscal year's certified tax rate and 46
the municipality has a population of less than two thousand 47
(2,000) according to the latest federal decennial census, the 48
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municipality may advertise the public hearing by posting notice of 49
the public hearing in three (3) public places in the municipality. 50
(3) All hearings shall be open to the public. The governing 51
body of the taxing entity shall permit all interested parties 52
desiring to be heard an opportunity to present oral testimony 53
within reasonable time limits. 54
(4) Each taxing entity shall notify the county or municipal 55
governing body of the date, time and place of its public hearing. 56
No taxing entity may schedule its hearing at the same time as 57
another overlapping taxing entity in the same county, but all 58
taxing entities in which the power to set tax levies is vested in 59
the same governing authority may consolidate the required hearings 60
into one (1) hearing. The county or municipal governing body 61
shall resolve any conflicts in hearing dates and times after 62
consultation with each affected taxing entity. 63
(5) If the proposed tax levies are not in excess of the 64
current fiscal year's certified tax rate, the advertisement shall 65
be in the following form: 66
"NOTICE OF A PUBLIC HEARING ON THE PROPOSED BUDGET AND 67
PROPOSED TAX LEVIES FOR THE UPCOMING FISCAL YEAR FOR -- (Name of 68
the taxing entity) 69
The (name of the taxing entity) will hold a public hearing on 70
its proposed budget and proposed tax levies for fiscal year 71
(insert the year) on (date and time) at (meeting place). 72
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The (name of the taxing entity) is now operating with 73
projected total budget revenue of $_________. (____ percent) or 74
$__________ of such revenue is obtained through ad valorem taxes. 75
For the next fiscal year, the proposed budget has total projected 76
revenue of $_________. Of that amount, (____ percent) or $______, 77
is proposed to be financed through a total ad valorem tax levy. 78
The decision to not increase the ad valorem tax millage rate 79
for fiscal year (insert the year) above the current fiscal year's 80
ad valorem tax millage rate means you will not pay more in ad 81
valorem taxes on your home, automobile tag, utilities, business 82
fixtures and equipment and rental real property, unless the 83
assessed value of your property has increased for fiscal year 84
(insert the year). 85
Any citizen of (name of the taxing entity) is invited to 86
attend this public hearing on the proposed budget and tax levies 87
for fiscal year (insert the year) and will be allowed to speak for 88
a reasonable amount of time and offer tangible evidence before any 89
vote is taken." 90
(6) (a) If the proposed tax levies for the upcoming fiscal 91
year shall exceed the current fiscal year's certified tax rate, 92
the advertisement shall be in the following form: 93
"NOTICE OF A TAX INCREASE AND A PUBLIC HEARING ON THE 94
PROPOSED BUDGET AND PROPOSED TAX LEVIES FOR -- (Name of the taxing 95
entity) 96
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The (name of the taxing entity) will hold a public hearing on 97
a proposed ad valorem tax revenue increase for fiscal year (insert 98
the year) and on its proposed budget and proposed tax levies for 99
fiscal year (insert the year) on (date and time) at (meeting 100
place). 101
The (name of the taxing entity) is now operating with 102
projected total budget revenue of $_________. (____ percent) or 103
$__________ of such revenue is obtained through ad valorem taxes. 104
For next fiscal year, the proposed budget has total projected 105
revenue of $_________. Of that amount, (____ percent) or $______ 106
is proposed to be financed through a total ad valorem tax levy. 107
For next fiscal year, the (name of the taxing entity) plans 108
to increase your ad valorem tax millage rate by _____ mills from 109
_____ mills to _____ mills. This increase means that you will pay 110
more in ad valorem taxes on your home, automobile tag, utilities, 111
business fixtures and equipment and rental real property. 112
Any citizen of (name of the taxing entity) is invited to 113
attend this public hearing on the proposed ad valorem tax 114
increase, and will be allowed to speak for a reasonable amount of 115
time and offer tangible evidence before any vote is taken." 116
(b) If an increase in the tax levy is necessary only 117
because of an increased funding request made by a county district 118
or any other cost which by law the county must fund and may not 119
decrease in amount, then the notice required by this subsection 120
shall be used and the county shall explain, in clear language in 121
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the notice, that the increase in the tax levy is necessary only 122
because of the increased funding request of the county district or 123
other cost incurred. 124
(7) (a) During the fiscal year in which a county has 125
completed a countywide reappraisal of the valuation of the 126
property in the county that has been approved by the Department of 127
Revenue and results in an increase in the assessed valuation of 128
the property, the governing board of each taxing unit in the 129
county, as defined in Section 27-33-11, shall include in the 130
notice required to be published under this section the lower 131
millage rate that would produce the same amount of revenue from ad 132
valorem taxation on property of the taxing unit that was produced 133
in the fiscal year before the property of the taxing unit was 134
reappraised. 135
(b) In addition to the requirements of paragraph (a) of 136
this subsection, not later than August 20th of each fiscal year 137
the governing board of each taxing unit in the county, as defined 138
in Section 27-33-11, shall provide a notice by United States 139
first-class mail to each taxpayer indicating: 140
(i) The amount of ad valorem tax that was due on 141
the taxpayer's property in the preceding fiscal year, and the 142
millage rate that was levied on the property in the preceding 143
fiscal year; 144
(ii) The amount of ad valorem tax that will be due 145
on the taxpayer's property in the current fiscal year, if the 146
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ST: Ad valorem tax; require certain notices.
millage rate that was levied on the taxpayer's property in the 147
preceding fiscal year is levied on the property in the current 148
fiscal year; and 149
(iii) The difference between the amounts of ad 150
valorem tax indicated in subparagraphs (i) and (ii) of this 151
paragraph (b). 152
(8) After the hearing has been held in accordance with the 153
above procedures, the governing body of the taxing entity may 154
adopt a resolution levying a tax rate on classes of property 155
designated by Section 112, Mississippi Constitution of 1890, as 156
specified in its advertisement. If the resolution adopting the 157
tax rate is not adopted on the day of the public hearing, the 158
scheduled date, time and place for consideration and adoption of 159
the resolution shall be announced at the public hearing and the 160
governing body shall advertise the date, time and place of the 161
proposed adoption of the resolution in the same manner as provided 162
under subsection (2). 163
(9) Any governing body of a tax entity shall be prohibited 164
from expending any funds for the applicable fiscal year until it 165
has strictly complied with the advertisement and public hearing 166
requirements set forth in this section. 167
SECTION 2. This act shall take effect and be in force from 168
and after January 1, 2027. 169