Senate Bill 2766 Summary

• Exempts one motor vehicle owned by a state-licensed teacher employed in a public school district located in a geographical area with a critical shortage of teachers, as designated by the State Board of Education, from ad valorem taxation.

• Provides a 50% discount on ad valorem tax for one motor vehicle owned by a state-licensed teacher employed by any other public school district in the state.

• Amends Section 27-51-41 of the Mississippi Code of 1972 to add these teacher vehicle exemptions and discounts as paragraph (y).

• Becomes effective July 1, 2022.