MS HB119

Establishes a "Mississippi Property Tax Bill of Rights" guaranteeing taxpayers the right to be informed of their tax rights, receive applicable exemptions, receive notice of tax changes, file objections with county boards or municipal authorities, and appeal assessments to the Board of Tax Appeals.

Grants the Board of Tax Appeals jurisdiction to hear appeals from taxpayers regarding decisions by county boards of supervisors or municipal governing authorities on property assessment objections, with decisions to be rendered within 30 days of receipt.

Allows taxpayers to appeal Board of Tax Appeals decisions to circuit court in the county where the property is located within 20 days after notice is mailed.

Amends Sections 27-35-119, 27-35-157, 21-33-10, and 21-33-39 to redirect appeals from county boards and municipal authorities regarding assessments to the Board of Tax Appeals rather than directly to circuit court.

Takes effect July 1, 2012.