MS HB1100

Requires tax collectors to send ad valorem tax payment or nonpayment notices to both the owner of record and any person or entity holding at least 50% ownership interest in the property

Maintains existing deadlines for ad valorem tax payments, with full payment due by February 1 following assessment

Preserves the option for counties and municipalities to allow partial payments: 50% by February 1, 25% by May 1, and 25% by July 1

Properties with unpaid balances after August 1 remain subject to sale at the land sale on the last Monday in August

Effective date of July 1, 2021