Ad valorem tax; provide for attachment of manufactured or mobile home property when access is blocked.

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To: Finance
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Carter

SENATE BILL NO. 2853

AN ACT TO AMEND SECTION 27-53-19, MISSISSIPPI CODE OF 1972, 1
TO PROVIDE THAT BLOCKING ACCESS TO A MANUFACTURED HOME OR MOBILE 2
HOME SO THAT NOTICE OF SALE MAY NOT BE SERVED, OR OCCUPANCY STATUS 3
MAY NOT BE DETERMINED, SHALL BE PRIMA FACIE EVIDENCE OF AN INTENT 4
ON THE PART OF THE MANUFACTURED OR MOBILE HOMEOWNER TO AVOID 5
PAYMENT OF TAXES, AND THE COUNTY TAX COLLECTOR SHALL ATTACH THE 6
PROPERTY IMMEDIATELY; TO BRING FORWARD SECTION 27-53-15, 7
MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF POSSIBLE AMENDMENT; 8
AND FOR RELATED PURPOSES. 9
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 10
SECTION 1. Section 27-53-19, Mississippi Code of 1972, is 11
amended as follows: 12
27-53-19. (1) Removal of a manufactured home or mobile home 13
after the same has been assessed and such ad valorem tax has not 14
been paid and notice of sale has been served shall be prima facie 15
evidence of an intent on the part of the manufactured or mobile 16
homeowner to avoid payment of taxes, and the county tax collector 17
shall attach the property immediately. 18
(2) Blocking access to a manufactured home or mobile home so 19
that notice of sale may not be served, or occupancy status may not 20
be determined, shall be prima facie evidence of an intent on the 21
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part of the manufactured or mobile homeowner to avoid payment of 22
taxes, and the county tax collector shall attach the property 23
immediately. 24
SECTION 2. Section 27-53-15, Mississippi Code of 1972, is 25
brought forward as follows: 26
27-53-15. (1) A manufactured home or mobile home shall be 27
considered personal property for purposes of ad valorem taxation 28
unless the manufactured homeowner or mobile homeowner who owns the 29
land on which the manufactured home or mobile home is located 30
either: 31
(a) Declares at the time of registration that the 32
manufactured home or mobile home shall be classified as real 33
property for ad valorem tax purposes only under subsection (2) of 34
this section; or 35
(b) Permanently retires the title to real property 36
under Section 63-21-30. 37
(2) The manufactured homeowner or mobile homeowner who owns 38
the land on which the manufactured home or mobile home is located 39
shall have the option at the time of registration of declaring 40
whether the manufactured home or mobile home shall be classified 41
as personal or real property for ad valorem tax purposes only. If 42
the manufactured home or mobile home is to be classified as real 43
property for ad valorem tax purposes only, then the wheels and 44
axles must be removed and it must be anchored and blocked in 45
accordance with the rules and procedures promulgated by the 46
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Commissioner of Insurance of the State of Mississippi. After the 47
wheels and axles have been removed and the manufactured home or 48
mobile home has been anchored and blocked in accordance with such 49
rules and procedures, the manufactured home or mobile home shall 50
be considered to have been affixed to a permanent foundation. The 51
county tax assessor shall then enter the manufactured home or 52
mobile home on the land rolls and tax it as real property on the 53
land on which it is located from the date of registration. At 54
such time, the county tax assessor shall issue a certificate 55
certifying that the manufactured home or mobile home has been 56
classified as real property for ad valorem tax purposes only. 57
Such certificate shall contain the name of the owner of the 58
manufactured home or mobile home, the name of the manufacturer, 59
the model, the serial number or VIN and the legal description of 60
the real property on which the manufactured home or mobile home is 61
located. The county tax assessor shall cause such certificate to 62
be filed in the land records of the county in which the property 63
is situated. After filing, the chancery clerk shall forward the 64
certificate to the owner. For issuance of the certificate, a fee 65
of Ten Dollars ($10.00) shall be collected by the county tax 66
assessor and retained by the county tax assessor and the county 67
tax assessor shall also collect the applicable fee pursuant to 68
Section 25-7-9(1)(b) for the filing of the certificate and such 69
fee shall be forwarded to the chancery clerk. Upon the filing of 70
the certificate in the land records, the manufactured home or 71
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mobile home shall then be considered real property for purposes of 72
ad valorem taxation only. The filing of such a certificate shall 73
not affect the validity or priority of any existing perfected 74
lien. If a manufactured home or mobile home is classified as real 75
property for ad valorem tax purposes only and no certificate of 76
title was required to be issued or issued for such property 77
pursuant to Chapter 21, Title 63, Mississippi Code of 1972, a 78
security interest may be obtained therein through the use of a 79
mortgage or deed of trust describing both the manufactured home or 80
mobile home and the land on which the manufactured home or mobile 81
home is located. For a manufactured home or mobile home 82
classified as personal property for which no certificate of title 83
was required to be issued or issued pursuant to the provisions of 84
Chapter 21, Title 63, Mississippi Code of 1972, the perfection of 85
a security interest therein shall be governed by the provisions of 86
Chapter 9, Title 75, Mississippi Code of 1972. Regardless of 87
whether a manufactured home or mobile home for which a certificate 88
of title was required to be issued or issued pursuant to the 89
provisions of Chapter 21, Title 63, Mississippi Code of 1972, is 90
classified as real property for ad valorem tax purposes only or is 91
classified as personal property, the perfection of a security 92
interest therein shall be governed by the provisions of Chapter 93
21, Title 63, Mississippi Code of 1972. A manufactured home or 94
mobile home that has been classified as personal property may be 95
reclassified as real property for ad valorem tax purposes only at 96
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the option of its owner if the owner obtains a certification from 97
the tax assessor as provided in this section. Conversely, a 98
manufactured home or mobile home that has been classified as real 99
property for ad valorem tax purposes only may be reclassified for 100
purposes of ad valorem taxation only as personal property at the 101
option of its owner if there is no lien against it and if the 102
owner notifies the county tax assessor to reassess it and have the 103
county tax collector enter it upon the manufactured home rolls. 104
Upon a request for reclassification, if no certificate of title 105
was required to be issued or issued for the manufactured home or 106
mobile home, there must be no lien against it and the property 107
owner shall present proof satisfactory to the tax assessor that 108
there are no liens outstanding on the property. If there is a 109
lien against the manufactured home or mobile home, the county tax 110
assessor shall refuse to allow the county tax collector to 111
reclassify it as personal property until the lien has been 112
released. If a certificate of title as provided in Chapter 21, 113
Title 63, Mississippi Code of 1972, has been issued, the 114
manufactured home or mobile home may be reclassified for ad 115
valorem taxation purposes only regardless of whether a lien exists 116
on the certificate of title. Upon such request, the tax assessor 117
may issue a certificate cancelling the classification of the 118
manufactured home or mobile home as real property for ad valorem 119
tax purposes only and cause such certification to be filed in the 120
land records of the county in which the property is situated. For 121
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ST: Ad valorem tax; provide for attachment of
manufactured or mobile home property when access
is blocked.
issuance of the certificate, a fee of Ten Dollars ($10.00) shall 122
be collected by the county tax assessor and retained by the county 123
tax assessor and the county tax assessor shall also collect the 124
applicable fee pursuant to Section 25-7-9(1)(b) for the filing of 125
the certificate and such fee shall be forwarded to the chancery 126
clerk. 127
(3) If the title to a manufactured home or mobile home has 128
been permanently retired to real property under Section 63-21-30, 129
then the county tax assessor shall enter the manufactured home or 130
mobile home on the land rolls and tax it as real property on the 131
land on which it is located from the date of recordation of the 132
affidavit of affixation. Upon the filing of the affidavit of 133
affixation in the land records, the manufactured home or mobile 134
home shall be considered real property for ad valorem taxation and 135
for all other purposes. 136
SECTION 3. This act shall take effect and be in force from 137
and after July 1, 2026. 138