SB2020 • 2026

Tax sale; county to retain any overbid amount and landowner prohibited from requesting recovery of.

AN ACT TO AMEND SECTION 27-41-77, MISSISSIPPI CODE OF 1972, TO REQUIRE THE COUNTY TO RETAIN IN THE COUNTY GENERAL FUND ANY EXCESS IN THE AMOUNT BID FOR A SALE OF LAND FOR TAXES, AND TO PROHIBIT THE LANDOWNER FROM REQUESTING PAYMENT THEREOF; AND FOR RELATED PURPOSES.

Land Taxes

Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor: Blackwell
Last action: 2026-02-03
Official status: Dead
Effective date: July 1, 20

Plain English Breakdown

The bill summary and text do not provide specific details on how the prohibition affects landowners in scenarios where they buy back their property or when there are issues with the buyer's title.

Tax Sale Law Changes

This bill changes how extra money from tax sales is handled by requiring counties to keep it and not return it to landowners.

What This Bill Does

Changes the law so that any extra money bid at a tax sale goes directly into the county's general fund.

Who It Names or Affects

Landowners who have properties sold for unpaid taxes.
Counties that handle tax sales and their general funds.

Terms To Know

Tax sale: A public auction where property is sold to pay overdue taxes.
Overbid amount: Extra money paid above the actual tax and cost amounts during a tax sale.

Limits and Unknowns

The bill did not pass, so it does not change current laws.
It only applies to future sales after July 1, 2026, if passed in another session.

Bill History

2026-02-03 Mississippi Legislative Bill Status System
02/03 (S) Died In Committee
2026-01-08 Mississippi Legislative Bill Status System
01/08 (S) Referred To County Affairs

Official Summary Text

Tax sale; county to retain any overbid amount and landowner prohibited from requesting recovery of.

Current Bill Text

Read the full stored bill text

S. B. No. 2020 *SS36/R172* ~ OFFICIAL ~ G1/2
26/SS36/R172
PAGE 1 (aa\kr)

To: County Affairs
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Blackwell

SENATE BILL NO. 2020

AN ACT TO AMEND SECTION 27-41-77, MISSISSIPPI CODE OF 1972, 1
TO REQUIRE THE COUNTY TO RETAIN IN THE COUNTY GENERAL FUND ANY 2
EXCESS IN THE AMOUNT BID FOR A SALE OF LAND FOR TAXES, AND TO 3
PROHIBIT THE LANDOWNER FROM REQUESTING PAYMENT THEREOF; AND FOR 4
RELATED PURPOSES. 5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 6
SECTION 1. Section 27-41-77, Mississippi Code of 1972, is 7
amended as follows: 8
27-41-77. If any land be sold for more than the amount of 9
taxes due and all costs, the tax collector shall report the amount 10
of excess to the chancery clerk, and on his receipt warrant 11
therefor, shall pay the same into the county treasury. The board 12
of supervisors is directed to transfer all such funds so received 13
to the general funds of the county. If the land be redeemed, or 14
the title of the purchaser be defeated or set aside in any way or 15
for any reason, such excess shall be retained by the county. If 16
only a part of the land be redeemed, the excess shall be 17
apportioned ratably to the amount of taxes due at the time of the 18
sale on the respective parts. * * * 19
S. B. No. 2020 *SS36/R172* ~ OFFICIAL ~
26/SS36/R172
PAGE 2 (aa\kr)
ST: Tax sale; county to retain any overbid
amount and landowner prohibited from requesting
recovery of.
SECTION 2. This act shall take effect and be in force from 20
and after July 1, 2026. 21