MS HB1629

Adds a new exemption to ad valorem tax law allowing one motor vehicle owned by an active volunteer firefighter who has continuously served for at least one year to be exempt from taxation.

Requires volunteer firefighters to apply with their county fire coordinator on a form prepared by the Department of Revenue and provide evidence of active service and one year of continuous service.

County fire coordinators must review applications and certify qualified applicants to the county tax collector for the exemption.

State Fire Marshal must promulgate rules and regulations to assist county fire coordinators in defining and determining eligibility for the exemption.

Brings forward existing Section 27-51-42.2 which allows county boards of supervisors to grant an optional partial exemption of $100 or actual taxes owed (whichever is less) for volunteer firefighters with three years of continuous service.