Ad valorem tax levy for school districts; provide levying authority with discretion to approve request by school board.

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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representatives Wallace, Newman

HOUSE BILL NO. 393

AN ACT TO AMEND SECTION 37-57-104, MISSISSIPPI CODE OF 1972, 1
TO AUTHORIZE THE LEVYING AUTHORITY FOR A SCHOOL DISTRICT TO 2
APPROVE, IN FULL OR IN PART, A REQUEST FOR AN INCREASE IN THE AD 3
VALOREM TAX EFFORT FOR THE SCHOOL DISTRICT; TO AMEND SECTION 4
37-57-105, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE 5
PROVISIONS OF THIS ACT; TO BRING FORWARD SECTION 37-57-107, 6
MISSISSIPPI CODE OF 1972, WHICH RELATES TO THE LEVY OF AD VALOREM 7
TAXES FOR SCHOOL DISTRICTS, FOR PURPOSES OF POSSIBLE AMENDMENT; 8
AND FOR RELATED PURPOSES. 9
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 10
SECTION 1. Section 37-57-104, Mississippi Code of 1972, is 11
amended as follows: 12
37-57-104. (1) Each school board shall submit to the 13
levying authority for the school district a certified copy of an 14
order adopted by the school board requesting an ad valorem tax 15
effort in dollars for the support of the school district. The 16
copy of the order shall be submitted by the school board when the 17
copies of the school district's budget are filed with the levying 18
authority pursuant to Section 37-61-9. Upon receipt of the school 19
board's order requesting the ad valorem tax effort in dollars, the 20
levying authority may, in its discretion, approve, in full or in 21
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part, the dollar amount requested and shall determine the millage 22
rate necessary to generate funds equal to the dollar amount 23
requested by the school board as approved by the levying 24
authority. For the purpose of calculating this millage rate, any 25
additional amount that is levied pursuant to Section 37-57-105(1) 26
to cover anticipated delinquencies and costs of collection or any 27
amount that may be levied for the payment of the principal and 28
interest on school bonds or notes shall be excluded from the 29
limitation of fifty-five (55) mills provided for in subsection (2) 30
of this section. 31
(2) (a) Except as otherwise provided under paragraph (b) or 32
(c) of this subsection, if the millage rate necessary to generate 33
funds equal to the dollar amount requested by the school board and 34
approved by the levying authority is greater than fifty-five (55) 35
mills, and if this millage rate is higher than the millage then 36
being levied pursuant to the school board's order requesting the 37
ad valorem tax effort for the currently existing fiscal year, then 38
the levying authority shall call a referendum on the question of 39
exceeding, during the next fiscal year, the then existing millage 40
rate being levied for school district purposes. The referendum 41
shall be scheduled for not more than six (6) weeks after the date 42
on which the levying authority receives the school board's order 43
requesting the ad valorem tax effort. 44
When a referendum has been called, notice of the referendum 45
shall be published at least five (5) days per week, unless the 46
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only newspaper published in the school district is published less 47
than five (5) days per week, for at least three (3) consecutive 48
weeks, in at least one (1) newspaper published in the school 49
district. The notice shall be no less than one-fourth (1/4) page 50
in size, and the type used shall be no smaller than eighteen (18) 51
point and surrounded by a one-fourth-inch solid black border. The 52
notice may not be placed in that portion of the newspaper where 53
legal notices and classified advertisements appear. The first 54
publication of the notice shall be made not less than twenty-one 55
(21) days before the date fixed for the referendum, and the last 56
publication shall be made not more than seven (7) days before that 57
date. If no newspaper is published in the school district, then 58
the notice shall be published in a newspaper having a general 59
circulation in the school district. The referendum shall be held, 60
as far as is practicable, in the same manner as other referendums 61
and elections are held in the county or municipality. At the 62
referendum, all registered, qualified electors of the school 63
district may vote. The ballots used at the referendum shall have 64
printed thereon a brief statement of the amount and purpose of the 65
increased tax levy and the words "FOR INCREASING THE MILLAGE 66
LEVIED FOR SCHOOL DISTRICT PURPOSES FROM (MILLAGE RATE CURRENTLY 67
LEVIED) MILLS TO (MILLAGE RATE REQUIRED UNDER SCHOOL BOARD'S ORDER 68
AND APPROVED BY THE LEVYING AUTHORITY) MILLS," and "AGAINST 69
INCREASING THE MILLAGE LEVIED FOR SCHOOL DISTRICT PURPOSES FROM 70
(MILLAGE RATE CURRENTLY LEVIED) MILLS TO (MILLAGE RATE REQUIRED 71
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UNDER SCHOOL BOARD'S ORDER AND APPROVED BY THE LEVYING AUTHORITY) 72
MILLS." The voter shall vote by placing a cross (X) or checkmark 73
(√) opposite his choice on the proposition. 74
If a majority of the registered, qualified electors of the 75
school district who vote in the referendum vote in favor of the 76
question, then the ad valorem tax effort in dollars requested by 77
the school board and approved by the levying authority shall be 78
approved. However, if a majority of the registered, qualified 79
electors who vote in the referendum vote against the question, the 80
millage rate levied by the levying authority shall not exceed the 81
millage then being levied pursuant to the school board's order 82
requesting the ad valorem tax effort for the then currently 83
existing fiscal year. 84
Nothing in this subsection shall be construed to require any 85
school district that is levying more than fifty-five (55) mills 86
pursuant to Sections 37-57-1 and 37-57-105 to decrease its millage 87
rate to fifty-five (55) mills or less. Further, nothing in this 88
subsection shall be construed to require a referendum in a school 89
district where the requested ad valorem tax effort in dollars 90
requires a millage rate of greater than fifty-five (55) mills but 91
the requested dollar amount does not require any increase in the 92
then existing millage rate. Further, nothing in this subsection 93
shall be construed to require a referendum in a school district 94
where, because of a decrease in the assessed valuation of the 95
district, a millage rate of greater than fifty-five (55) mills is 96
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necessary to generate funds equal to the dollar amount generated 97
by the ad valorem tax effort for the currently existing fiscal 98
year. 99
(b) However, if a levying authority is levying in 100
excess of fifty-five (55) mills on July 1, 1997, the levying 101
authority may levy an additional amount not exceeding three (3) 102
mills in the aggregate for the period beginning July 1, 1997, and 103
ending June 30, 2003, subject to the limitation on increased 104
receipts from ad valorem taxes prescribed in Sections 37-57-105 105
and 37-57-107. 106
(c) If the levying authority for any school district 107
lawfully has decreased the millage levied for school district 108
purposes, but subsequently determines that there is a need to 109
increase the millage rate due to a disaster in which the Governor 110
has declared a disaster emergency or the President of the United 111
States has declared an emergency or major disaster, then the 112
levying authority may increase the millage levied for school 113
district purposes up to an amount that does not exceed the millage 114
rate in any one (1) of the immediately preceding ten (10) fiscal 115
years without any referendum that otherwise would be required 116
under this subsection. 117
(3) If the millage rate necessary to generate funds equal to 118
the dollar amount requested by the school board and approved by 119
the levying authority is equal to fifty-five (55) mills or less, 120
but the dollar amount requested by the school board and approved 121
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by the levying authority exceeds the next preceding fiscal year's 122
ad valorem tax effort in dollars by more than four percent (4%), 123
but not more than seven percent (7%) (as provided for under 124
subsection (4) of this section), then the school board shall 125
publish notice thereof at least five (5) days per week, unless the 126
only newspaper published in the school district is published less 127
than five (5) days per week, for at least three (3) consecutive 128
weeks in a newspaper published in the school district. The notice 129
shall be no less than one-fourth (1/4) page in size, and the type 130
used shall be no smaller than eighteen (18) point and surrounded 131
by a one-fourth-inch solid black border. The notice may not be 132
placed in that portion of the newspaper where legal notices and 133
classified advertisements appear. The first publication shall be 134
made not less than fifteen (15) days before the final adoption of 135
the budget by the school board. If no newspaper is published in 136
the school district, then the notice shall be published in a 137
newspaper having a general circulation in the school district. If 138
at any time before the adoption of the budget a petition signed by 139
not less than twenty percent (20%) or fifteen hundred (1500), 140
whichever is less, of the registered, qualified electors of the 141
school district is filed with the school board requesting that a 142
referendum be called on the question of exceeding the next 143
preceding fiscal year's ad valorem tax effort in dollars by more 144
than four percent (4%), then the school board shall adopt, not 145
later than the next regular meeting, a resolution calling a 146
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referendum to be held within the school district upon the 147
question. The referendum shall be called and held, and notice 148
thereof shall be given, in the same manner provided for in 149
subsection (2) of this section. The ballot shall contain the 150
language "FOR THE SCHOOL TAX INCREASE OVER FOUR PERCENT (4%)" and 151
"AGAINST THE SCHOOL TAX INCREASE OVER FOUR PERCENT (4%)." If a 152
majority of the registered, qualified electors of the school 153
district who vote in the referendum vote in favor of the question, 154
then the increase requested by the school board and approved by 155
the levying authority shall be approved. For the purposes of this 156
subsection, the revenue sources excluded from the increase 157
limitation under Section 37-57-107 also shall be excluded from the 158
limitation described in this subsection in the same manner as they 159
are excluded under Section 37-57-107. Provided, however, that any 160
increases requested by the school board as a result of the 161
required local contribution to the total funding formula as 162
required by Sections 37-151-200 through 37-151-215, as certified 163
to the local school district by the State Board of Education under 164
Section 37-151-211, shall not be subject to the four percent (4%) 165
and/or seven percent (7%) tax increase limitations provided in 166
this section and shall not be subject to approval by the levying 167
authority. 168
(4) If the millage rate necessary to generate funds equal to 169
the dollar amount requested by the school board and approved by 170
the levying authority is equal to fifty-five (55) mills or less, 171
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but the dollar amount requested by the school board and approved 172
by the levying authority exceeds the seven percent (7%) increase 173
limitation provided for in Section 37-57-107, the school board may 174
exceed the seven percent (7%) increase limitation only after the 175
school board * * * and the levying authority have determined the 176
need for additional revenues and three-fifths (3/5) of the 177
registered, qualified electors voting in a referendum called by 178
the levying authority have voted in favor of the increase. The 179
notice and manner of holding the referendum shall be as prescribed 180
in subsection (2) of this section for a referendum on the question 181
of increasing the millage rate in school districts levying more 182
than fifty-five (55) mills for school district purposes. 183
(5) The aggregate receipts from ad valorem taxes levied for 184
school district purposes pursuant to Sections 37-57-1 and 185
37-57-105, excluding collection fees, additional revenue from the 186
ad valorem tax on any newly constructed properties or any existing 187
properties added to the tax rolls or any properties previously 188
exempt which were not assessed in the next preceding year, and 189
amounts received by school districts from the School Ad Valorem 190
Tax Reduction Fund pursuant to Section 37-61-35, shall be subject 191
to the increase limitation under this section and Section 192
37-57-107. 193
(6) The school board shall pay to the levying authority all 194
costs that are incurred by the levying authority in the calling 195
and holding of any election under this section. 196
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(7) The provisions of this section shall not be construed to 197
affect in any manner the authority of school boards to levy 198
millage for the following purposes: 199
(a) The issuance of bonds, notes and certificates of 200
indebtedness, as authorized in Sections 37-59-1 through 37-59-45 201
and Sections 37-59-101 through 37-59-115; 202
(b) The lease of property for school purposes, as 203
authorized under the Emergency School Leasing Authority Act of 204
1986 (Sections 37-7-351 through 37-7-359); 205
(c) The lease or lease-purchase of school buildings, as 206
authorized under Section 37-7-301; 207
(d) The issuance of promissory notes in the event of a 208
shortfall of ad valorem taxes and/or revenue from local sources, 209
as authorized under Section 27-39-333; and 210
(e) The construction of school buildings outside the 211
school district, as authorized under Section 37-7-401. 212
Any millage levied for the purposes specified in this 213
subsection shall be excluded from the millage limitations 214
established under this section. 215
SECTION 2. Section 37-57-105, Mississippi Code of 1972, is 216
amended as follows: 217
37-57-105. (1) In addition to the taxes levied under 218
Section 37-57-1, the levying authority for the school district, as 219
defined in Section 37-57-1, upon receipt of a certified copy of an 220
order adopted by the school board of the school district 221
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requesting an ad valorem tax effort in dollars for the support of 222
the school district and any charter schools located in the 223
district, * * * may, in its discretion, at the same time and in 224
the same manner as other ad valorem taxes are levied, levy an 225
annual ad valorem tax in the amount fixed in such order upon all 226
of the taxable property of such school district, which shall not 227
be less than the millage rate certified by the State Board of 228
Education as the uniform minimum school district ad valorem tax 229
levy required for the support of the total funding formula as 230
required by Sections 37-151-200 through 37-151-215 in such school 231
district under Sections 37-57-1 and 37-151-211. However, any 232
school district levying less than the uniform minimum school 233
district ad valorem tax levy on July 1, 1997, shall only be 234
required to increase its local district maintenance levy in four 235
(4) mill annual increments in order to attain such millage 236
requirements. In making such levy, the levying authority shall 237
levy an additional amount sufficient to cover anticipated 238
delinquencies and costs of collection so that the net amount of 239
money to be produced by such levy shall be equal to the amount 240
which is requested by the school board and approved by the levying 241
authority. The proceeds of such tax levy, excluding levies for 242
the payment of the principal of and interest on school bonds or 243
notes and excluding levies for costs of collection, shall be 244
placed in the school depository to the credit of the school 245
district and shall be expended in the manner provided by law for 246
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the purpose of supplementing teachers' salaries, extending school 247
terms, purchasing furniture, supplies and materials, and for all 248
other lawful operating and incidental expenses of such school 249
district. 250
The monies authorized to be received by school districts from 251
the School Ad Valorem Tax Reduction Fund pursuant to Section 252
37-61-35 shall be included as ad valorem tax receipts. The 253
levying authority for the school district, as defined in Section 254
37-57-1, shall reduce the ad valorem tax levy for such school 255
district in an amount equal to the amount distributed to such 256
school district from the School Ad Valorem Tax Reduction Fund each 257
calendar year pursuant to Section 37-61-35. Such reduction shall 258
not be less than the millage rate necessary to generate a 259
reduction in ad valorem tax receipts equal to the funds 260
distributed to such school district from the School Ad Valorem Tax 261
Reduction Fund pursuant to Section 37-61-35. The millage levy 262
certified by the State Board of Education as the minimum tax levy 263
shall be subject to the provisions of this paragraph. 264
In any county where there is located a nuclear generating 265
power plant on which a tax is assessed under Section 27-35-309(3), 266
such required levy and revenue produced thereby may be reduced by 267
the levying authority in an amount in proportion to a reduction in 268
the base revenue of any such county from the previous year. Such 269
reduction shall be allowed only if the reduction in base revenue 270
equals or exceeds five percent (5%). "Base revenue" shall mean 271
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the revenue received by the county from the ad valorem tax levy 272
plus the revenue received by the county from the tax assessed 273
under Section 27-35-309(3) and authorized to be used for any 274
purposes for which a county is authorized by law to levy an ad 275
valorem tax. For purposes of determining if the reduction equals 276
or exceeds five percent (5%), a levy of millage equal to the prior 277
year's millage shall be hypothetically applied to the current 278
year's ad valorem tax base to determine the amount of revenue to 279
be generated from the ad valorem tax levy. For the purposes of 280
this section and Section 37-57-107, the portion of the base 281
revenue used for the support of any school district shall be 282
deemed to be the aggregate receipts from ad valorem taxes for the 283
support of any school district. This paragraph shall apply to 284
taxes levied for the 1987 fiscal year and for each fiscal year 285
thereafter. If the Mississippi Supreme Court or another court 286
finally adjudicates that the tax levied under Section 27-35-309(3) 287
is unconstitutional, then this paragraph shall stand repealed. 288
The State Department of Education shall calculate a local pro 289
rata amount for the aggregate receipts of the tax levied in this 290
section by dividing the aggregate receipts by the sum of the 291
school district's net enrollment, as determined under Section 292
37-151-211, and the net enrollment of any charter school students 293
who reside in the district. 294
(2) When the tax is levied upon the territory of any school 295
district located in two (2) or more counties, the order of the 296
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school board, as approved by the levying authority of each of the 297
counties involved, requesting the levying of such tax shall be 298
certified to the levying authority of each of the counties 299
involved, and each of the levying authorities shall levy the tax 300
in the manner specified herein. The taxes so levied shall be 301
collected by the tax collector of the levying authority involved 302
and remitted by the tax collector to the school depository of the 303
home county to the credit of the school district involved as 304
provided above, except that taxes for collection fees may be 305
retained by the levying authority for deposit into its general 306
fund. 307
(3) The aggregate receipts from ad valorem taxes levied for 308
school district purposes, excluding collection fees, pursuant to 309
this section and Section 37-57-1 shall be subject to the increased 310
limitation under Section 37-57-107; however, if the ad valorem tax 311
effort in dollars requested by the school district for the fiscal 312
year exceeds the next preceding fiscal year's ad valorem tax 313
effort in dollars by more than four percent (4%) but not more than 314
seven percent (7%), then the school board shall publish notice 315
thereof once each week for at least three (3) consecutive weeks in 316
a newspaper having general circulation in the school district 317
involved, with the first publication thereof to be made not less 318
than fifteen (15) days prior to the final adoption of the budget 319
by the school board. If at any time prior to the adoption a 320
petition signed by not less than twenty percent (20%) or fifteen 321
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hundred (1500), whichever is less, of the qualified electors of 322
the school district involved shall be filed with the school board 323
requesting that an election be called on the question of exceeding 324
the next preceding fiscal year's ad valorem tax effort in dollars 325
by more than four percent (4%) but not more than seven percent 326
(7%), then the school board shall, not later than the next regular 327
meeting, adopt a resolution calling an election to be held within 328
such school district upon such question. The election shall be 329
called and held, and notice thereof shall be given, in the same 330
manner for elections upon the questions of the issuance of the 331
bonds of school districts, and the results thereof shall be 332
certified to the school board. The ballot shall contain the 333
language "For the School Tax Increase Over Four Percent (4%)" and 334
"Against the School Tax Increase Over Four Percent (4%)." If a 335
majority of the qualified electors of the school district who 336
voted in such election shall vote in favor of the question, then 337
the stated increase requested by the school board shall be 338
approved. For the purposes of this paragraph, the revenue sources 339
excluded from the increased limitation under Section 37-57-107 340
shall also be excluded from the limitation described herein in the 341
same manner as they are excluded under Section 37-57-107. 342
SECTION 3. Section 37-57-107, Mississippi Code of 1972, is 343
brought forward as follows: 344
37-57-107. (1) Beginning with the tax levy for the 1997 345
fiscal year and for each fiscal year thereafter, the aggregate 346
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receipts from taxes levied for school district purposes pursuant 347
to Sections 37-57-105 and 37-57-1 shall not exceed the aggregate 348
receipts from those sources during any one (1) of the immediately 349
preceding three (3) fiscal years, as determined by the school 350
board, plus an increase not to exceed seven percent (7%). For the 351
purpose of this limitation, the term "aggregate receipts" when 352
used in connection with the amount of funds generated in a 353
preceding fiscal year shall not include excess receipts required 354
by law to be deposited into a special account. However, the term 355
"aggregate receipts" includes any receipts required by law to be 356
paid to a charter school. The additional revenue from the ad 357
valorem tax on any newly constructed properties or any existing 358
properties added to the tax rolls or any properties previously 359
exempt which were not assessed in the next preceding year may be 360
excluded from the seven percent (7%) increase limitation set forth 361
herein. Taxes levied for payment of principal of and interest on 362
general obligation school bonds issued heretofore or hereafter 363
shall be excluded from the seven percent (7%) increase limitation 364
set forth herein. Any additional millage levied to fund any new 365
program mandated by the Legislature shall be excluded from the 366
limitation for the first year of the levy and included within such 367
limitation in any year thereafter. For the purposes of this 368
section, the term "new program" shall include, but shall not be 369
limited to, (a) the Early Childhood Education Program, as provided 370
by Section 37-21-7, and any additional millage levied and the 371
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revenue generated therefrom, which is excluded from the limitation 372
for the first year of the levy, to support the mandated Early 373
Childhood Education Program shall be specified on the minutes of 374
the school board and of the governing body making such tax levy; 375
(b) any additional millage levied and the revenue generated 376
therefrom, which shall be excluded from the limitation for the 377
first year of the levy, for the purpose of generating additional 378
local contribution funds required for the total funding formula as 379
required by Sections 37-151-200 through 37-151-215; and (c) any 380
additional millage levied and the revenue generated therefrom 381
which shall be excluded from the limitation for the first year of 382
the levy, for the purpose of support and maintenance of any 383
agricultural high school which has been transferred to the 384
control, operation and maintenance of the school board by the 385
board of trustees of the community college district under 386
provisions of Section 37-29-272. 387
(2) The seven percent (7%) increase limitation prescribed in 388
this section may be increased an additional amount only when the 389
school board has determined the need for additional revenues and 390
has held an election on the question of raising the limitation 391
prescribed in this section. The limitation may be increased only 392
if three-fifths (3/5) of those voting in the election shall vote 393
for the proposed increase. The resolution, notice and manner of 394
holding the election shall be as prescribed by law for the holding 395
of elections for the issuance of bonds by the respective school 396
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boards. Revenues collected for the fiscal year in excess of the 397
seven percent (7%) increase limitation pursuant to an election 398
shall be included in the tax base for the purpose of determining 399
aggregate receipts for which the seven percent (7%) increase 400
limitation applies for subsequent fiscal years. 401
(3) Except as otherwise provided for excess revenues 402
generated pursuant to an election, if revenues collected as the 403
result of the taxes levied for the fiscal year pursuant to this 404
section and Section 37-57-1 exceed the increase limitation, then 405
it shall be the mandatory duty of the school board of the school 406
district to deposit such excess receipts over and above the 407
increase limitation into a special account and credit it to the 408
fund for which the levy was made. It will be the further duty of 409
such board to hold the funds and invest the same as authorized by 410
law. Such excess funds shall be calculated in the budgets for the 411
school districts for the purpose for which such levies were made, 412
for the succeeding fiscal year. Taxes imposed for the succeeding 413
year shall be reduced by the amount of excess funds available. 414
Under no circumstances shall such excess funds be expended during 415
the fiscal year in which such excess funds are collected. 416
(4) For the purposes of determining ad valorem tax receipts 417
for a preceding fiscal year under this section, the term "fiscal 418
year" means the fiscal year beginning October 1 and ending 419
September 30. 420
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ST: Ad valorem tax levy for school districts;
provide levying authority with discretion to
approve request by school board.
(5) Beginning with the 2013-2014 school year, each school 421
district in which a charter school is located shall pay to the 422
charter school an amount for each student enrolled in the charter 423
school equal to the ad valorem taxes levied per pupil for the 424
support of the school district in which the charter school is 425
located. The pro rata ad valorem taxes to be transferred to the 426
charter school must include all levies for the support of the 427
school district under Sections 37-57-1 (local contribution to the 428
total funding formula as required by Sections 37-151-200 through 429
37-151-215) and 37-57-105 (school district operational levy) but 430
may not include any taxes levied for the retirement of school 431
district bonded indebtedness or short-term notes or any taxes 432
levied for the support of vocational-technical education programs. 433
Payments made pursuant to this subsection by a school district to 434
a charter school must be made before the expiration of three (3) 435
business days after the funds are distributed to the school 436
district. 437
SECTION 4. This act shall take effect and be in force from 438
and after July 1, 2026. 439