MS SB2853

Blocking access to a manufactured home or mobile home to prevent service of sale notice or determination of occupancy status constitutes prima facie evidence of intent to avoid paying ad valorem taxes under this amendment to Mississippi Code Section 27-53-19

County tax collectors are required to immediately attach the property when access is blocked, the same remedy currently applied when homeowners remove a mobile home after assessment to avoid taxes

Manufactured homes may be classified as either personal property or real property for ad valorem tax purposes, with real property classification requiring removal of wheels and axles plus proper anchoring and blocking

Reclassification between personal and real property status is permitted, with a $10 fee to the county tax assessor plus applicable filing fees for the chancery clerk

Effective date is July 1, 2026