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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Representative Lamar
HOUSE BILL NO. 718
AN ACT TO AMEND SECTION 27-33-51, MISSISSIPPI CODE OF 1972, 1
TO PROVIDE THAT FOR AD VALOREM TAXES COLLECTED ON PROPERTY FOR 2
WHICH HOMESTEAD EXEMPTION IS DISAPPROVED OR DISALLOWED BECAUSE A 3
TAXPAYER OR THE TAXPAYER'S SPOUSE HAS FAILED TO COMPLY WITH THE 4
INCOME TAX LAWS OF THIS STATE, THE TAX COLLECTOR SHALL REMIT TO 5
THE DEPARTMENT OF REVENUE AN AMOUNT EQUAL TO THE ADDITIONAL AD 6
VALOREM TAXES PAID ON THE PROPERTY DUE TO HOMESTEAD EXEMPTION 7
BEING DISAPPROVED OR DISALLOWED FOR THE PROPERTY, NOT TO EXCEED 8
THE AMOUNT OF THE OBLIGATION FOR WHICH THE TAXPAYER OR TAXPAYER'S 9
SPOUSE IS NOT IN COMPLIANCE WITH THE INCOME TAX LAWS OF THIS 10
STATE; TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL APPLY SUCH 11
AMOUNT AGAINST THE TAXPAYER'S INCOME TAX OBLIGATION; TO BRING 12
FORWARD SECTION 27-41-77, MISSISSIPPI CODE OF 1972, WHICH RELATES 13
TO THE DISPOSITION OF EXCESS PROCEEDS RESULTING FROM THE SALE OF 14
LAND FOR NONPAYMENT OF AD VALOREM TAXES, FOR THE PURPOSES OF 15
POSSIBLE AMENDMENT; TO BRING FORWARD SECTIONS 27-45-1 AND 27-45-5, 16
MISSISSIPPI CODE OF 1972, WHICH RELATE TO THE REDEMPTION OF LAND 17
SOLD FOR NONPAYMENT OF AD VALOREM TAXES, FOR THE PURPOSES OF 18
POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES. 19
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 20
SECTION 1. Section 27-33-51, Mississippi Code of 1972, is 21
amended as follows: 22
27-33-51. The tax collectors of the several counties of the 23
state shall perform such duties as are generally imposed upon them 24
by the laws of this state with respect to the collection of taxes 25
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and the payment of same into the proper accounts; and in addition 26
to such general duties: 27
(a) He shall, upon receipt of a duly certified copy of 28
the order of the board of supervisors, adopted under the 29
provisions of Section 27-33-37(l), correct the supplemental roll 30
as required by said order and list as subject to all taxes the 31
assessed value of homes in all cases to the extent directed by the 32
order of the board; and he shall change the supplemental roll for 33
the year, or years, in accord with the order of the board, so as 34
to show the additional taxes due and he shall prepare a tax 35
receipt therefor, with proper references thereon to the board, the 36
year or years for which the additional taxes are levied, and to 37
the page and line of the supplemental roll where the assessment is 38
listed. 39
(b) He shall collect all additional taxes on or before 40
the first day of February of the year following that in which the 41
notice is issued to make the correction and reassessment, and the 42
collection of taxes shall be made in the same manner and at the 43
same time taxes are collected on other property, if any, of the 44
same owner; and he shall give to the taxpayer a separate receipt 45
for such additional taxes. 46
(c) He shall give to all taxpayers having an exempted 47
home under the terms of this article a tax receipt made in the 48
manner and form directed by Sections 27-41-33 and 27-41-35; and 49
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this requirement shall apply to receipts given for additional 50
taxes as provided by paragraphs (a) and (b) of this section. 51
(d) He shall collect all taxes due to the extent 52
required by this article; and it shall be his duty to collect said 53
taxes, including additional taxes as provided by paragraphs (a) 54
and (b) of this section, by sale of the property in the manner 55
provided by law in the case of other real property, and by any 56
other method or means provided by law for the collection of taxes 57
levied against real property. 58
In addition to any other provisions of this section or any 59
other law, for taxes collected on property for which homestead 60
exemption is disapproved or disallowed because a taxpayer or the 61
taxpayer's spouse has failed to comply with the income tax laws of 62
this state as provided in Section 27-33-63, the tax collector 63
shall remit to the Department of Revenue an amount equal to the 64
additional tax paid on the property due to homestead exemption 65
being disapproved or disallowed for the property, not to exceed 66
the amount of the obligation for which the taxpayer or taxpayer's 67
spouse is not in compliance with the income tax laws of this 68
state. The Department of Revenue shall apply such amount against 69
the taxpayer's income tax obligation. 70
SECTION 2. Section 27-41-77, Mississippi Code of 1972, is 71
brought forward as follows: 72
27-41-77. If any land be sold for more than the amount of 73
taxes due and all costs, the tax collector shall report the amount 74
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of excess to the chancery clerk, and on his receipt warrant 75
therefor, shall pay the same into the county treasury. The board 76
of supervisors is directed to transfer all such funds so received 77
to the general funds of the county. If the land be redeemed, or 78
the title of the purchaser be defeated or set aside in any way or 79
for any reason, such excess shall be retained by the county. If 80
only a part of the land be redeemed, the excess shall be 81
apportioned ratably to the amount of taxes due at the time of the 82
sale on the respective parts. The owner of the land may demand of 83
the tax collector a memorandum or receipt showing the amount of 84
excess if any, and, upon the expiration of the period of 85
redemption, without the property being redeemed, such excess 86
shall, upon the request of the owner, be paid to said owner. If 87
the owner of the property does not request payment of the excess 88
within two (2) years from the expiration of the period of 89
redemption, the excess shall be retained by the county. Whenever 90
any person shall present a claim against the excess fund, within 91
the time period provided, certified to by the chancery clerk, the 92
board of supervisors shall order a warrant to issue therefor on 93
the general county fund. 94
SECTION 3. Section 27-45-1, Mississippi Code of 1972, is 95
brought forward as follows: 96
27-45-1. Redemption of land sold for taxes shall be made 97
through the chancery clerks of the respective counties. Where the 98
land was sold to the state, the clerk, out of the amount necessary 99
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to redeem, shall first pay to the officers entitled thereto the 100
costs, fees and damages which are allowed those officers by law in 101
cases of lands sold to individuals; second, he shall pay the state 102
the amount of state taxes with the interest and additional charges 103
thereon allowed by law to the state; and, third, he shall pay to 104
the county the sums computed in like manner which belong to the 105
county and the various taxing districts thereof. Where the land 106
was sold to an individual, the clerk shall pay: 107
(a) First, to the state the amount of state taxes with 108
the interest and additional charges thereon allowed by law, unless 109
same has been paid previously by the tax purchaser or some other 110
person; 111
(b) Second, to the county the sums computed in like 112
manner which belong to the county and the various taxing districts 113
thereof, unless same has been paid previously by the tax purchaser 114
or some other person; 115
(c) Third, to the county the five percent (5%) damages 116
on the amount of the taxes for which the land was sold; and 117
(d) Fourth, the balance to the purchaser. 118
The clerk shall make his redemption settlements within twenty 119
(20) days after the end of each month and shall make a complete 120
report thereof to the board of supervisors. For a failure so to 121
report or to pay over the sums to the parties entitled thereto as 122
herein required, he shall be liable on his official bond to a 123
penalty of one percent (1%) per month on the amount withheld. The 124
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chancery clerk shall also note each redemption on the public 125
record of delinquent tax lands, on the day payment of taxes is 126
made, with the date, name and the amount of redemption money paid. 127
SECTION 4. Section 27-45-5, Mississippi Code of 1972, is 128
brought forward as follows: 129
27-45-5. It shall be the duty of the chancery clerk of each 130
county in the state to immediately deposit in the county 131
depository of his county all sums of money paid to him by any 132
person for the redemption of land sold for taxes in his county; 133
all such funds are hereby declared to be public funds, and shall 134
be secured by the county depository, as other public funds are 135
required to be secured by law. The board of supervisors of each 136
county shall provide the clerk with printed checks in the form of 137
vouchers, with proper blanks, bound in book form with a sufficient 138
blank margin to be used in drawing redemption funds out of the 139
county depository; all such checks shall be numbered in numerical 140
order, and it shall be the duty of the clerk to draw on such funds 141
upon such checks as herein provided in payment of all amounts due 142
the officers and purchasers out of said funds. He shall first pay 143
the officers entitled to their costs, fees, and damages which are 144
allowed to said officers by law; and he shall then pay to the 145
purchasers at any such tax sale, the full amount due him as 146
provided by law. It shall be the duty of the state auditor of 147
public accounts to audit such account of each clerk, as other 148
public funds are audited; and he shall include in said audit a 149
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ST: Ad valorem tax; revise distribution of
portion of paid by taxpayer disallowed homestead
exemption.
special report to the board of supervisors of his county setting 150
out in detail the amounts collected, and the disposition of such 151
funds, and the balance on hand, and attest to the correctness 152
thereof. 153
If such clerk shall neglect, refuse or fail to deposit such 154
funds received by him as herein provided, he shall be guilty of 155
misfeasance in office, and in addition thereto shall be liable on 156
his official bond to any person injured by his failure to deposit 157
such funds in the county depository as herein provided. 158
SECTION 5. This act shall take effect and be in force from 159
and after July 1, 2026. 160