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SB2472 • 2026

Tax Sales Study Committee; reconstitute.

AN ACT TO AMEND SECTION 1, CHAPTER 386, LAWS OF 2025, TO RECONSTITUTE THE TAX SALES STUDY COMMITTEE; TO PROVIDE THAT APPOINTMENTS AND CERTAIN PROCEDURE EFFECTIVE BEFORE THE COMMITTEE'S DISSOLUTION SHALL BE EFFECTIVE FOR THE RECONSTITUTED COMMITTEE; TO PROVIDE A DATE ON WHICH THE STUDY COMMITTEE SHALL DISSOLVE; AND FOR RELATED PURPOSES.

Taxes
Did Not Pass

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

Sponsor
Suber, McCaughn
Last action
2026-03-11
Official status
Dead
Effective date
Passage

Plain English Breakdown

The bill does not specify what happens if there are vacancies on the reconstituted committee after its formation.

Reconstitute Tax Sales Study Committee

This bill reestablishes the Tax Sales Study Committee to continue studying issues related to tax sales of land and recommends solutions.

What This Bill Does

  • Restores the Tax Sales Study Committee that was previously dissolved.
  • Keeps existing appointments and procedures in place for the new committee.
  • Sets a deadline for when the reconstituted committee will end its work.

Who It Names or Affects

  • Members of the Senate and House who were previously appointed to the committee.
  • The Lieutenant Governor, Speaker of the House, Secretary of State, chancery clerk, and tax assessor involved in appointments.

Terms To Know

Tax Sales Study Committee
A group created by law to study problems related to land sales due to unpaid taxes and recommend solutions.
Quorum
The minimum number of committee members needed for official business, which in this case is a majority of the total membership.

Limits and Unknowns

  • It's unclear how much work the original committee completed before it was dissolved.
  • There may be limitations in obtaining necessary information from state departments and agencies.

Bill History

  1. 2026-03-11 Mississippi Legislative Bill Status System

    03/11 (H) Died On Calendar

  2. 2026-03-10 Mississippi Legislative Bill Status System

    03/10 (H) Read the Third Time

  3. 2026-03-03 Mississippi Legislative Bill Status System

    03/03 (H) Title Suff Do Pass As Amended

  4. 2026-02-16 Mississippi Legislative Bill Status System

    02/16 (H) Referred To Judiciary A

  5. 2026-02-11 Mississippi Legislative Bill Status System

    02/11 (S) Transmitted To House

  6. 2026-02-10 Mississippi Legislative Bill Status System

    02/10 (S) Passed

  7. 2026-02-10 Mississippi Legislative Bill Status System

    02/10 (S) Committee Substitute Adopted

  8. 2026-02-02 Mississippi Legislative Bill Status System

    02/02 (S) Title Suff Do Pass Comm Sub

  9. 2026-01-19 Mississippi Legislative Bill Status System

    01/19 (S) Referred To Judiciary, Division A

Official Summary Text

Tax Sales Study Committee; reconstitute.

Current Bill Text

Read the full stored bill text 
S. B. No. 2472 *SS36/R817CS* ~ OFFICIAL ~ G1/2
26/SS36/R817CS
PAGE 1

To: Judiciary, Division A
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Suber, McCaughn

COMMITTEE SUBSTITUTE
FOR
SENATE BILL NO. 2472

AN ACT TO AMEND SECTION 1, CHAPTER 386, LAWS OF 2025, TO 1
RECONSTITUTE THE TAX SALES STUDY COMMITTEE; TO PROVIDE THAT 2
APPOINTMENTS AND CERTAIN PROCEDURE EFFECTIVE BEFORE THE 3
COMMITTEE'S DISSOLUTION SHALL BE EFFECTIVE FOR THE RECONSTITUTED 4
COMMITTEE; TO PROVIDE A DATE ON WHICH THE STUDY COMMITTEE SHALL 5
DISSOLVE; AND FOR RELATED PURPOSES. 6
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 7
SECTION 1. Section 1, Chapter 386, Laws of 2025, is amended 8
as follows: 9
Section 1. (1) There is created a study committee for the 10
purpose of studying the problem of unmerchantable and uninsurable 11
titles resulting from sales of land for nonpayment of taxes, 12
blight created as a result of the current tax sale process, and 13
other inconsistencies within the current sale process and for the 14
purpose of recommending solutions. The committee shall be known 15
as the "Tax Sales Study Committee." The committee shall be 16
comprised of the following seven (7) members: 17
(a) * * * Three (3) members of the Senate, to be 18
appointed by the Lieutenant Governor; 19
S. B. No. 2472 *SS36/R817CS* ~ OFFICIAL ~
26/SS36/R817CS
PAGE 2

(b) * * * Three (3) members of the House, to be 20
appointed by the Speaker of the House of Representatives; 21
(c) One (1) chancery clerk, to be appointed by the 22
Lieutenant Governor; 23
(d) One (1) tax assessor, to be appointed by the 24
Speaker of the House of Representatives; and 25
(e) The Secretary of State, or a designee, as ex 26
officio, nonvoting member. 27
(2) Appointments to the study committee shall be made within 28
thirty (30) days of the effective date of this act. At the first 29
meeting, the committee shall elect from among its membership a 30
chairman, a vice chairman and any other officers determined to be 31
necessary, and shall adopt rules for transacting business and 32
keeping records. The appointments made to the study committee and 33
the procedure adopted by the committee before its dissolution on 34
January 1, 2026, shall be effective upon the date of passage for 35
the reconstituted committee. Any vacancies on the committee shall 36
be filled in the manner set forth for the original appointment. 37
(3) A majority of the members of the study committee shall 38
constitute a quorum. In the adoption of rules, resolutions and 39
reports, and in the election of a chairman, vice chairman and any 40
other officers determined to be necessary, an affirmative vote of 41
a majority of the members present shall be required. 42
(4) The Secretary of State shall provide the staff and other 43
support necessary for the study committee to perform its duties. 44
S. B. No. 2472 *SS36/R817CS* ~ OFFICIAL ~
26/SS36/R817CS
PAGE 3
ST: Tax Sales Study Committee; reconstitute.
(5) To effectuate the purposes of this act, any department, 45
division, board, bureau, committee, institution or agency of the 46
state, or any political subdivision thereof, shall, at the request 47
of the chairman of the study committee, provide the facilities, 48
assistance, information and data needed to enable the study 49
committee to carry out its duties. 50
(6) The study committee shall be dissolved on or before 51
January 1, * * * 2027. 52
SECTION 2. This act shall take effect and be in force from 53
and after its passage. 54