MS SB2252

Amends Mississippi Code Section 27-31-1 to add a new exemption from ad valorem taxation for property used exclusively for housing and providing services to victims of domestic violence or sexual assault.

Property eligible for exemption must be owned, operated, and managed by a not-for-profit corporation qualified under Section 501(c)(3) of the Internal Revenue Code.

Exemption applies to all real and personal property meeting these criteria, consistent with other charitable property exemptions already listed in state law.

Takes effect July 1, 2018.