MS HB1334

Amends Mississippi Code Section 27-1-23 to prohibit tax assessors, their deputies, and employees from entering the inside of residential houses during property inspections for ad valorem taxation purposes.

Extends the same restriction to private firm employees and private consultants hired to appraise property under Sections 27-35-165(2)(a) and 27-35-165(2)(b).

Allows tax assessors and hired appraisers to continue entering other premises and places of business during reasonable hours, excluding only the interior of residential houses.

Takes effect July 1, 2024.