MS SB2166

Amends Section 27-31-1, Mississippi Code of 1972, to add a new tax exemption category for property used to house and serve victims of domestic violence or sexual assault.

Exempts all real or personal property used exclusively for housing and providing services to domestic violence and sexual assault victims from ad valorem taxation.

Requires the property to be owned, operated, and managed by a not-for-profit corporation qualified under Section 501(c)(3) of the Internal Revenue Code.

Takes effect July 1, 2021.