MS SB2173

Requires school boards to obtain approval from their levying authority before publishing notice of an election on proposed ad valorem tax increases exceeding 4% for school district purposes

Applies to tax increase requests between 4% and 7% above the previous fiscal year's ad valorem tax effort, where the millage rate remains at or below 55 mills

Maintains existing requirements for newspaper publication of notice (at least 3 consecutive weeks, minimum 1/4 page size, 18-point type) and petition process allowing 20% of electors or 1,500 voters to trigger a referendum

Amends Mississippi Code Sections 37-57-104 and 37-57-105 governing school district ad valorem tax levies and referendum procedures

Takes effect July 1, 2025