MS HB58

Exempts one motor vehicle from ad valorem (property) taxation for the unremarried surviving spouse of a law enforcement officer or law enforcement employee who died while performing official duties

Extends the exemption to surviving spouses of officers who were wounded or received bodily injury during official duties and later died as a result of those injuries

Qualifying individuals must be entitled to purchase a distinctive license plate under Section 27-19-56.555, though they are not required to actually obtain that plate to receive the exemption

Adds this exemption as a new paragraph (y) to the existing list of motor vehicle ad valorem tax exemptions in Mississippi Code Section 27-51-41

Takes effect July 1, 2026