MS HB254

Amends Section 27-31-1 of Mississippi Code to restrict the ad valorem tax exemption for religious property located in municipalities with populations exceeding 100,000 according to the most recent federal decennial census, effective January 1, 2019.

Requires religious societies, ecclesiastical bodies, or congregations to provide municipal governing authorities with a description or plan detailing how the religious entity contributes or will contribute to improving community conditions in order to maintain tax exemption.

Makes the tax exemption dependent on municipal governing authority approval of the community contribution plan submitted by the religious organization.

Religious property in municipalities with populations of 100,000 or fewer remains exempt from ad valorem taxation without the requirement to submit or obtain approval of a community improvement plan.

Effective date is July 1, 2018.