MS HB1849

Exempts from ad valorem (property) taxation any leasehold interest or sub-lease conveyed to nonprofit organizations for the development, support, improvement, administration, or operation of state park lands under Section 55-3-47

Exempts from sales taxation all sales of tangible personal property or services to nonprofit organizations for making improvements or repairs to state park lands held under such lease agreements

Amends Section 27-31-1 (ad valorem tax exemptions) and Section 27-65-111 (sales tax exemptions) of the Mississippi Code of 1972

Applies specifically to state parks managed by the Mississippi Department of Wildlife, Fisheries and Parks

Sponsored by Representative Yates and referred to the Ways and Means Committee for the 2026 Regular Session