MS HB828

Amends Mississippi Code Section 27-51-41.1 to provide full exemption from ad valorem taxation for motor homes and trailers effective October 1, 2020.

Defines "motor home" as a privately owned carrier with sleeping, bathroom, and food preparation facilities, and "trailer" as defined in Section 27-19-3 (excluding semitrailers except those used for recreational purposes).

Establishes a phased exemption schedule: 60% exemption from July 1, 2006 through September 30, 2007; 55% from October 1, 2007 through September 30, 2008; and 50% from October 1, 2008 through September 30, 2020.

Applies exemptions only to motor homes and trailers on which the owner is required to pay the annual highway privilege tax under Chapter 19, Title 27.

Takes effect July 1, 2019.