MS HB1623

Amends Section 27-31-1 of Mississippi Code to modify tax exemptions for religious property located in municipalities with populations exceeding 100,000 according to the most recent federal decennial census, effective January 1, 2018.

Religious societies, ecclesiastical bodies, and congregations must provide municipal governing authorities with a description or plan detailing how they contribute or will contribute to improving community conditions to qualify for ad valorem tax exemption.

Municipal governing authorities must approve the description or plan submitted by the religious organization before the property can receive tax exemption status.

Religious property exemption remains available in municipalities with populations of 100,000 or less and is unaffected by this requirement.

The act takes effect July 1, 2017.