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MS HC35

Concurrent Resolution

Official Source

Status

Failed

2/3/2026

Primary Sponsor

Jeffery Harness

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Proposes amending Section 112 of the Mississippi Constitution of 1890 to remove the Legislature's authority to deny or limit counties from levying taxes on nuclear-powered electrical generating plants
  • Eliminates the provision allowing the Legislature to create special valuation, assessment, and levy methods for nuclear power plants and control distribution of that revenue
  • Ensures nuclear power plants would be taxed like other corporate property, with counties retaining full authority to levy county and special taxes on such facilities
  • Requires submission to qualified electors for a vote on the first Tuesday after the first Monday of November 2026
  • Maintains existing constitutional provisions for uniform taxation and the five property classes with their established assessment ratios (10-30% of true value depending on class)

Legislative Description

Constitution; amend to revise the Legislature's authority to limit a county's right to levy taxes on certain electrical plants.

Last Action

Died In Committee

2/3/2026

Committee Referrals

Constitution1/19/2026

Full Bill Text

No bill text available