Ad valorem tax; exempt motor vehicle owned by unremarried surviving spouse of law enforcement officer/employee who died while in performance of official duties.

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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Arnold

HOUSE BILL NO. 58

AN ACT TO AMEND SECTION 27-51-41, MISSISSIPPI CODE OF 1972, 1
TO EXEMPT FROM AD VALOREM TAXATION ONE MOTOR VEHICLE OWNED BY THE 2
UNREMARRIED SURVIVING SPOUSE OF A PERSON WHO WAS A LAW ENFORCEMENT 3
OFFICER OR OTHER LAW ENFORCEMENT EMPLOYEE WHO DIED WHILE ENGAGED 4
IN THE PERFORMANCE OF HIS OR HER OFFICIAL DUTIES OR WAS WOUNDED OR 5
OTHERWISE RECEIVED INTENTIONAL OR ACCIDENTAL BODILY INJURY WHILE 6
ENGAGED IN THE PERFORMANCE OF HIS OR HER OFFICIAL DUTIES AND LATER 7
DIED AS A RESULT OF SUCH WOUNDS OR INJURY; AND FOR RELATED 8
PURPOSES. 9
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 10
SECTION 1. Section 27-51-41, Mississippi Code of 1972, is 11
amended as follows: 12
27-51-41. (1) The exemptions from the provisions of this 13
chapter shall be confined to those persons or property exempted by 14
this chapter or by the provisions of the Constitution of the 15
United States or the State of Mississippi. No exemption as now 16
provided by any other statute shall be valid as against the tax 17
levied by this chapter. Any subsequent exemption from the tax 18
levied hereunder shall be provided by amendment to this section 19
which shall be inserted in the bill at length. 20
(2) The following shall be exempt from ad valorem taxation: 21
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(a) All motor vehicles, as defined in this chapter, and 22
including motor-propelled farm implements and vehicles, while in 23
the hands of bona fide dealers as merchandise and which are not 24
being operated upon the highways of this state. 25
(b) All motor vehicles belonging to the federal 26
government or the State of Mississippi or any agencies or 27
instrumentalities thereof. 28
(c) All motor vehicles owned by any school district in 29
the state. 30
(d) All motor vehicles owned by any fire protection 31
district incorporated in accordance with Sections 19-5-151 through 32
19-5-207 or by any fire protection grading district incorporated 33
in accordance with Sections 19-5-215 through 19-5-241. 34
(e) All motor vehicles owned by units of the 35
Mississippi National Guard. 36
(f) All motor vehicles which are exempted from highway 37
privilege taxes under Section 27-19-1 et seq. 38
(g) All motor vehicles operated in this state as common 39
and contract carriers of property, private commercial carriers of 40
property, private carriers of property and buses, all of which 41
have a gross weight in excess of ten thousand (10,000) pounds. 42
(h) Antique automobiles as defined in Section 27-19-47, 43
and antique pickup trucks as provided for under Section 44
27-19-47.2, Mississippi Code of 1972. 45
(i) Street rods as defined in Section 27-19-56.6. 46
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(j) (i) Two (2) motor vehicles owned by a disabled 47
American veteran, or by the spouse of a deceased disabled American 48
veteran, who is entitled to purchase a distinctive license plate 49
or tag in accordance with Section 27-19-53, regardless of the 50
license plate or tag issued to the disabled American veteran or 51
the veteran's spouse if the disabled American veteran is deceased. 52
(ii) One (1) motorcycle owned by a disabled 53
American veteran, or by the spouse of a deceased disabled American 54
veteran, who is entitled to purchase a distinctive license plate 55
or tag in accordance with Section 27-19-53, regardless of the 56
license plate or tag issued to the disabled American veteran or 57
the veteran's spouse if the disabled American veteran is deceased. 58
(k) One (1) motor vehicle owned by the unremarried 59
surviving spouse of a member of the Armed Forces of the United 60
States who, while on active duty, is killed or dies and one (1) 61
motor vehicle owned by the unremarried surviving spouse of a 62
member of a reserve component of the Armed Forces of the United 63
States or of the National Guard who, while on active duty for 64
training, is killed or dies. 65
(l) Motor vehicles owned by recipients of the 66
Congressional Medal of Honor or by former prisoners of war, or by 67
spouses of such deceased persons, in accordance with Section 68
27-19-54. 69
(m) (i) One (1) private carrier of passengers, as 70
defined in Section 27-19-3, owned by any religious society, 71
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ecclesiastical body or any congregation thereof which is used 72
exclusively for such society and not for profit. 73
(ii) All motor vehicles owned by any such 74
religious society or any educational institution having a seating 75
capacity greater than seven (7) passengers and used exclusively 76
for transporting passengers for religious or educational purposes 77
and not for profit. 78
(n) All motor vehicles primarily used as rentals under 79
rental agreements with a term of not more than thirty (30) 80
continuous days each and under the control of persons who are 81
engaged in the business of renting such motor vehicles and who are 82
subject to the tax under Section 27-65-231. 83
(o) Antique motorcycles as defined in Section 84
27-19-47.1. 85
(p) One (1) motor vehicle owned by a recipient of the 86
Purple Heart, and one (1) motor vehicle owned by the unremarried 87
surviving spouse of a recipient of the Purple Heart, as provided 88
in Section 27-19-56.5. 89
(q) Motor vehicles that are eligible to display an 90
authentic historical license plate as provided for in Section 91
27-19-56.11. 92
(r) Motor vehicles that are (i) designed or adapted to 93
be used exclusively in the preparation and loading of chemicals or 94
other material for aerial agricultural application to crops; and 95
(ii) only incidentally used on public roadways in this state. 96
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(s) One (1) motor vehicle owned by the mother of a 97
service member who died while serving on active duty in the Armed 98
Forces of the United States while the United States was engaged in 99
hostile activities or a time of war after September 11, 2001, as 100
provided for in Section 27-19-56.162 or Section 27-19-56.524(5). 101
(t) One (1) motor vehicle owned by the unremarried 102
spouse of a service member who died while serving on active duty 103
in the Armed Forces of the United States while the United States 104
was engaged in hostile activities or a time of war after September 105
11, 2001, as provided for in Section 27-19-56.162 or Section 106
27-19-56.524(5). 107
(u) Buses and other motor vehicles that are (a) owned 108
and operated by an entity that has entered into a contract with a 109
school board under Section 37-41-31 for the purpose of 110
transporting students to and from schools and (b) used by the 111
entity for such transportation purposes. This paragraph (u) shall 112
apply to contracts entered into or renewed on or after July 1, 113
2010. 114
(v) One (1) motor vehicle owned by a recipient of the 115
Silver Star, and one (1) motor vehicle owned by the unremarried 116
surviving spouse of a recipient of the Silver Star, as provided in 117
Section 27-19-56.284. 118
(w) One (1) motor vehicle owned by a person who is a 119
law enforcement officer and who (i) was wounded or otherwise 120
received intentional or accidental bodily injury, regardless of 121
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whether occurring before or after July 1, 2014, while engaged in 122
the performance of his official duties, provided the wound or 123
injury was not self-inflicted, (ii) was required to receive 124
medical treatment for the wound or injury due to the nature and 125
extent of the wound or injury, and (iii) is eligible to receive a 126
special license plate or tag under Section 27-19-56 as a result of 127
such wound or injury, regardless of whether the person obtains 128
such a plate or tag. Application for the exemption provided in 129
this paragraph (w) may be made at the time of initial registration 130
of a vehicle and renewal of registration. In addition, an 131
applicant for the exemption must provide official written 132
documentation that (i) the applicant is a law enforcement officer 133
who was wounded or otherwise received intentional or accidental 134
bodily injury while engaged in the performance of his official 135
duties and that the wound or injury was not self-inflicted along 136
with official written documentation verifying receipt of medical 137
treatment for the wound or injury and the nature and extent of the 138
wound or injury, and (ii) the applicant is eligible to receive a 139
special license plate or tag under Section 27-19-56 as a result of 140
such wound or injury, regardless of whether the person obtains 141
such a plate or tag. 142
(x) One (1) motor vehicle owned by an honorably 143
discharged veteran of the Armed Forces of the United States who 144
served during World War II, and one (1) motor vehicle owned by the 145
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unremarried surviving spouse of such veteran, as provided in 146
Section 27-19-56.438. 147
(y) One (1) motor vehicle owned by a person who is 148
entitled to purchase a distinctive license plate or tag in 149
accordance with Section 27-19-56.555, regardless of the license 150
plate or tag issued to the person. 151
(3) Any claim for tax exemption by authority of the 152
above-mentioned code sections or by any other legal authority 153
shall be set out in the application for the road and bridge 154
privilege license, and the specific legal authority for such tax 155
exemption claim shall be cited in said application, and such 156
authority cited shall be shown by the tax collector on the tax 157
receipt as his authority for not collecting such ad valorem taxes, 158
and the tax collector shall carry forward such information in his 159
tax collection reports. 160
(4) Any motor vehicle driven over the highways of this state 161
to the extent that the owner of such motor vehicle is required to 162
purchase a road and bridge privilege license in this state, yet 163
the legal situs of such motor vehicle is located in another state, 164
shall be exempt from ad valorem taxes authorized by this chapter. 165
(5) If a taxpayer shall sell, trade or otherwise dispose of 166
a vehicle on which the ad valorem and road and bridge privilege 167
taxes have been paid in any county in the state, he shall remove 168
the license plate from the vehicle. Such license plate must be 169
surrendered to the issuing authority with the corresponding tax 170
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receipt, if required, and credit shall be allowed for the taxes 171
paid for the remaining tax year on like privilege or ad valorem 172
taxes due on another vehicle owned by the seller or transferor or 173
by the seller's or transferor's spouse or dependent child. If the 174
seller or transferor does not elect to receive such credit at the 175
time the license plate is surrendered, the issuing authority shall 176
issue a certificate of credit to the seller or transferor, or to 177
the seller's or transferor's spouse or dependent child, or to any 178
other person, business or corporation, at the direction of the 179
seller or transferor, for the remaining unexpired taxes prorated 180
from the first day of the month following the month in which the 181
license plate is surrendered. The total of such credit may be 182
used by the person or entity to whom the certificate of credit is 183
issued, regardless of the relative amounts attributed to privilege 184
taxes or to county, school or municipal ad valorem taxes. Any 185
credit allowed for taxes due or any certificate of credit issued 186
may be applied to like taxes owed in any county by the person to 187
whom the credit is allowed or by the person possessing the 188
certificate of credit. No credit, however, shall be allowed on 189
the charge made for the license plate. Such license plates 190
surrendered to the tax collector shall be retained by him, and in 191
no event shall such license plate be attached to any vehicle after 192
being surrendered to the tax collector, nor shall any license 193
plate be transferred from one (1) vehicle to any other vehicle. 194
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(6) If the person owning a vehicle subject to taxation under 195
the provisions of this chapter does not operate such vehicle on 196
the highways of this state from the date of acquisition or, if 197
previously registered, from the end of the anniversary month of 198
the tag and decals to the date on which he makes application for a 199
current license tag or decals, he shall pay such ad valorem tax 200
for a period of twelve (12) months beginning with the first day of 201
the month in which he applies for a current license tag or decals 202
under Chapter 19, Title 27, Mississippi Code of 1972. The owner 203
shall submit an affidavit with an application attesting to the 204
fact that the vehicle was not operated on the highways of this 205
state from the date of acquisition or, if previously registered, 206
from the end of the anniversary month of the tag and decals to the 207
date on which he makes application for the current license tag or 208
decals. 209
(7) Any person found violating any of the provisions of this 210
section shall be arrested and tried, and if found guilty shall be 211
fined in an amount double the total amount of taxes involved. 212
SECTION 2. Nothing in this act shall affect or defeat any 213
claim, assessment, appeal, suit, right or cause of action for 214
taxes due or accrued under the ad valorem tax laws before the date 215
on which this act becomes effective, whether such claims, 216
assessments, appeals, suits or actions have been begun before the 217
date on which this act becomes effective or are begun thereafter; 218
and the provisions of the ad valorem tax laws are expressly 219
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ST: Ad valorem tax; exempt motor vehicle owned
by unremarried surviving spouse of law
enforcement officer/employee who died while in
performance of official duties.
continued in full force, effect and operation for the purpose of 220
the assessment, collection and enrollment of liens for any taxes 221
due or accrued and the execution of any warrant under such laws 222
before the date on which this act becomes effective, and for the 223
imposition of any penalties, forfeitures or claims for failure to 224
comply with such laws. 225
SECTION 3. This act shall take effect and be in force from 226
and after July 1, 2026. 227