Constitution; amend to restore authority to tax Grand Gulf Nuclear Power Plant to Claiborne County.

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To: Ways and Means;
Constitution
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Harness

HOUSE CONCURRENT RESOLUTION NO. 41

A CONCURRENT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 1
112, MISSISSIPPI CONSTITUTION OF 1890, TO REPEAL THE 1986 2
PROVISION GOVERNING THE TAXATION OF THE GRAND GULF NUCLEAR POWER 3
PLANT AND RESTORE THE AUTHORITY OF CLAIBORNE COUNTY TO TAX THE 4
PLANT DIRECTLY AND RETAIN A MAJORITY OF TAX REVENUES GENERATED BY 5
THE PLANT. 6
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 7
WHEREAS, the current system of redistributing tax revenues 8
from the Grand Gulf Nuclear Power Plant under the 1986 amendment 9
to Section 112 of the Mississippi Constitution of 1890 10
disproportionately disadvantages Claiborne County, which bears the 11
risks and responsibilities of hosting the plant; and 12
WHEREAS, the redistribution of Grand Gulf's tax revenue has 13
caused significant economic harm to Claiborne County, depriving it 14
of the necessary resources for public infrastructure, education, 15
healthcare and community development; and 16
WHEREAS, it is the intent of the Legislature to restore 17
fairness and equity to Claiborne County and ensure that counties 18
hosting high-risk facilities receive a proportionate share of the 19
tax revenue generated within their jurisdiction; NOW, THEREFORE, 20
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF 21
MISSISSIPPI, That the following amendment to the Mississippi 22
Constitution of 1890 is proposed to the qualified electors of the 23
state: 24
Amend Section 112, Mississippi Constitution of 1890, to read 25
as follows: 26
"Section 112. The Legislature shall provide for the taxation 27
of all property except property exempt by this Constitution for 28
municipal, educational, literary, scientific, religious or 29
charitable purposes. Taxation shall be uniform and equal 30
throughout the state. All property not exempt from ad valorem 31
taxation shall be taxed at its assessed value. Property shall be 32
assessed for taxes under general laws, and by uniform rules, and 33
in proportion to its true value according to the classes defined 34
herein. The Legislature may, by general laws, exempt particular 35
species of property from taxation, in whole or in part. 36
The Legislature shall provide, by general laws, the method by 37
which the true value of taxable property shall be ascertained; 38
provided, however, in arriving at the true value of Class I and 39
Class II property, the appraisal shall be made according to 40
current use, regardless of location. The Legislature may provide 41
for a special mode of valuation and assessment for railroads, and 42
railroad and other corporate property, or for particular species 43
of property belonging to persons, corporations or associations not 44
situated wholly in one (1) county. All such property shall be 45
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assessed in proportion to its value according to its class, and no 46
county, or other taxing authority, shall be denied the right to 47
levy county and/or special taxes upon such assessment as in other 48
cases of property situated and assessed in the county * * *. In 49
any county in which there is situated Class IV property that 50
includes a nuclear-powered electrical generating plant, full 51
authority is vested with the county to levy a county and/or a 52
special tax on the nuclear-powered electrical generating plant at 53
such rates determined by the county. No less than seventy percent 54
(70%) of all revenue derived from the nuclear-powered electrical 55
generating plant must remain within the county in which the plant 56
is situated for use in public infrastructure, education, 57
healthcare and economic development; no more than fifteen percent 58
(15%) of all revenue derived from the nuclear-powered electrical 59
generating plant may be deposited into the State General Fund; and 60
the remainder of all revenue derived from the nuclear-powered 61
electrical generating plant shall be distributed proportionately 62
to counties in this state wherein such nuclear-powered electrical 63
generating plant renders electric service based on economic need 64
and population density. The Legislature may provide a special 65
mode of assessment, fixing the taxable year, date of the tax lien, 66
and method and date of assessing and collecting taxes on all motor 67
vehicles. 68
The assessed value of property shall be a percentage of its 69
true value, which shall be known as its assessment ratio. The 70
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assessment ratio on each class of property as defined herein shall 71
be uniform throughout the state upon the same class of property, 72
provided that the assessment ratio of any one (1) class of 73
property shall not be more than three (3) times the assessment 74
ratio on any other class of property. For purposes of assessment 75
for ad valorem taxes, taxable property shall be divided into five 76
(5) classes and shall be assessed at a percentage of its true 77
value as follows: 78
Class I. Single-family, owner-occupied, residential real 79
property, at ten percent (10%) of true value. 80
Class II. All other real property, except for real property 81
included in Class I or IV, at fifteen percent (15%) of true value. 82
Class III. Personal property, except for motor vehicles and 83
for personal property included in Class IV, at fifteen percent 84
(15%) of true value. 85
Class IV. Public utility property, which is property owned 86
or used by public service corporations required by general laws to 87
be appraised and assessed by the state or the county, excluding 88
nuclear-powered electrical generating plant property, railroad and 89
airline property and motor vehicles, at thirty percent (30%) of 90
true value. 91
Class V. Motor vehicles, at thirty percent (30%) of true 92
value. 93
The Legislature may, by general law, establish acreage 94
limitations on Class I property." 95
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ST: Constitution; amend to restore authority to
tax Grand Gulf Nuclear Power Plant to Claiborne
County.
BE IT FURTHER RESOLVED, That this proposed amendment shall be 96
submitted by the Secretary of State to the qualified electors at 97
an election to be held on the first Tuesday after the first Monday 98
of November 2026, as provided by Section 273 of the Constitution 99
and by general law. 100
BE IT FURTHER RESOLVED, That the explanation of this proposed 101
amendment for the ballot shall read as follows: "This proposed 102
constitutional amendment repeals the 1986 provision governing the 103
taxation of the Grand Gulf Nuclear Power Plant and restores the 104
authority of Claiborne County to tax the plant directly. The 105
amendment ensures that a majority of tax revenues generated by the 106
plant are retained by Claiborne County while limiting the state's 107
share." 108
BE IT FURTHER RESOLVED, That the Legislature shall direct, by 109
general law, the Secretary of State and the Department of Revenue 110
to conduct a public awareness campaign explaining the benefits of 111
this proposed amendment, including its economic impact on 112
Claiborne County and its fairness to host counties, and shall 113
establish an advisory committee comprised of representatives of 114
Claiborne County and other stakeholders to oversee the public 115
education efforts and ensure accurate information is disseminated 116
throughout the state. 117