MS HB640

Adds a new exemption from ad valorem taxation for one motor vehicle owned by the unremarried surviving spouse of a law enforcement officer or employee who died in the performance of official duties or died from injuries sustained while performing official duties.

Exemption applies to spouses of law enforcement officers/employees who were killed while engaged in official duties or who were wounded/injured during official duties and subsequently died from those injuries.

Implements the exemption by amending Section 27-51-41 of the Mississippi Code to add this category to the existing list of motor vehicle exemptions from ad valorem taxation.

Effective date is July 1, 2024.