Read the full stored bill text
S. B. No. 2879 *SS08/R1224* ~ OFFICIAL ~ G1/2
26/SS08/R1224
PAGE 1 (icj\kr)
To: Finance
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Senator(s) Suber
SENATE BILL NO. 2879
AN ACT TO BRING FORWARD SECTION 27-53-15, MISSISSIPPI CODE OF 1
1972, FOR THE PURPOSE OF POSSIBLE AMENDMENT; AND FOR RELATED 2
PURPOSES. 3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 4
SECTION 1. Section 27-53-15, Mississippi Code of 1972, is 5
brought forward as follows: 6
27-53-15. (1) A manufactured home or mobile home shall be 7
considered personal property for purposes of ad valorem taxation 8
unless the manufactured homeowner or mobile homeowner who owns the 9
land on which the manufactured home or mobile home is located 10
either: 11
(a) Declares at the time of registration that the 12
manufactured home or mobile home shall be classified as real 13
property for ad valorem tax purposes only under subsection (2) of 14
this section; or 15
(b) Permanently retires the title to real property 16
under Section 63-21-30. 17
S. B. No. 2879 *SS08/R1224* ~ OFFICIAL ~
26/SS08/R1224
PAGE 2 (icj\kr)
(2) The manufactured homeowner or mobile homeowner who owns 18
the land on which the manufactured home or mobile home is located 19
shall have the option at the time of registration of declaring 20
whether the manufactured home or mobile home shall be classified 21
as personal or real property for ad valorem tax purposes only. If 22
the manufactured home or mobile home is to be classified as real 23
property for ad valorem tax purposes only, then the wheels and 24
axles must be removed and it must be anchored and blocked in 25
accordance with the rules and procedures promulgated by the 26
Commissioner of Insurance of the State of Mississippi. After the 27
wheels and axles have been removed and the manufactured home or 28
mobile home has been anchored and blocked in accordance with such 29
rules and procedures, the manufactured home or mobile home shall 30
be considered to have been affixed to a permanent foundation. The 31
county tax assessor shall then enter the manufactured home or 32
mobile home on the land rolls and tax it as real property on the 33
land on which it is located from the date of registration. At 34
such time, the county tax assessor shall issue a certificate 35
certifying that the manufactured home or mobile home has been 36
classified as real property for ad valorem tax purposes only. 37
Such certificate shall contain the name of the owner of the 38
manufactured home or mobile home, the name of the manufacturer, 39
the model, the serial number or VIN and the legal description of 40
the real property on which the manufactured home or mobile home is 41
located. The county tax assessor shall cause such certificate to 42
S. B. No. 2879 *SS08/R1224* ~ OFFICIAL ~
26/SS08/R1224
PAGE 3 (icj\kr)
be filed in the land records of the county in which the property 43
is situated. After filing, the chancery clerk shall forward the 44
certificate to the owner. For issuance of the certificate, a fee 45
of Ten Dollars ($10.00) shall be collected by the county tax 46
assessor and retained by the county tax assessor and the county 47
tax assessor shall also collect the applicable fee pursuant to 48
Section 25-7-9(1)(b) for the filing of the certificate and such 49
fee shall be forwarded to the chancery clerk. Upon the filing of 50
the certificate in the land records, the manufactured home or 51
mobile home shall then be considered real property for purposes of 52
ad valorem taxation only. The filing of such a certificate shall 53
not affect the validity or priority of any existing perfected 54
lien. If a manufactured home or mobile home is classified as real 55
property for ad valorem tax purposes only and no certificate of 56
title was required to be issued or issued for such property 57
pursuant to Chapter 21, Title 63, Mississippi Code of 1972, a 58
security interest may be obtained therein through the use of a 59
mortgage or deed of trust describing both the manufactured home or 60
mobile home and the land on which the manufactured home or mobile 61
home is located. For a manufactured home or mobile home 62
classified as personal property for which no certificate of title 63
was required to be issued or issued pursuant to the provisions of 64
Chapter 21, Title 63, Mississippi Code of 1972, the perfection of 65
a security interest therein shall be governed by the provisions of 66
Chapter 9, Title 75, Mississippi Code of 1972. Regardless of 67
S. B. No. 2879 *SS08/R1224* ~ OFFICIAL ~
26/SS08/R1224
PAGE 4 (icj\kr)
whether a manufactured home or mobile home for which a certificate 68
of title was required to be issued or issued pursuant to the 69
provisions of Chapter 21, Title 63, Mississippi Code of 1972, is 70
classified as real property for ad valorem tax purposes only or is 71
classified as personal property, the perfection of a security 72
interest therein shall be governed by the provisions of Chapter 73
21, Title 63, Mississippi Code of 1972. A manufactured home or 74
mobile home that has been classified as personal property may be 75
reclassified as real property for ad valorem tax purposes only at 76
the option of its owner if the owner obtains a certification from 77
the tax assessor as provided in this section. Conversely, a 78
manufactured home or mobile home that has been classified as real 79
property for ad valorem tax purposes only may be reclassified for 80
purposes of ad valorem taxation only as personal property at the 81
option of its owner if there is no lien against it and if the 82
owner notifies the county tax assessor to reassess it and have the 83
county tax collector enter it upon the manufactured home rolls. 84
Upon a request for reclassification, if no certificate of title 85
was required to be issued or issued for the manufactured home or 86
mobile home, there must be no lien against it and the property 87
owner shall present proof satisfactory to the tax assessor that 88
there are no liens outstanding on the property. If there is a 89
lien against the manufactured home or mobile home, the county tax 90
assessor shall refuse to allow the county tax collector to 91
reclassify it as personal property until the lien has been 92
S. B. No. 2879 *SS08/R1224* ~ OFFICIAL ~
26/SS08/R1224
PAGE 5 (icj\kr)
released. If a certificate of title as provided in Chapter 21, 93
Title 63, Mississippi Code of 1972, has been issued, the 94
manufactured home or mobile home may be reclassified for ad 95
valorem taxation purposes only regardless of whether a lien exists 96
on the certificate of title. Upon such request, the tax assessor 97
may issue a certificate cancelling the classification of the 98
manufactured home or mobile home as real property for ad valorem 99
tax purposes only and cause such certification to be filed in the 100
land records of the county in which the property is situated. For 101
issuance of the certificate, a fee of Ten Dollars ($10.00) shall 102
be collected by the county tax assessor and retained by the county 103
tax assessor and the county tax assessor shall also collect the 104
applicable fee pursuant to Section 25-7-9(1)(b) for the filing of 105
the certificate and such fee shall be forwarded to the chancery 106
clerk. 107
(3) If the title to a manufactured home or mobile home has 108
been permanently retired to real property under Section 63-21-30, 109
then the county tax assessor shall enter the manufactured home or 110
mobile home on the land rolls and tax it as real property on the 111
land on which it is located from the date of recordation of the 112
affidavit of affixation. Upon the filing of the affidavit of 113
affixation in the land records, the manufactured home or mobile 114
home shall be considered real property for ad valorem taxation and 115
for all other purposes. 116
S. B. No. 2879 *SS08/R1224* ~ OFFICIAL ~
26/SS08/R1224
PAGE 6 (icj\kr)
ST: Ad valorem taxes on mobile homes; bring
forward code sections related to.
SECTION 2. This act shall take effect and be in force from 117
and after July 1, 2026. 118