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MS SB2879
Bill
AI Summary
- Brings forward Section 27-53-15 of Mississippi Code for possible amendment regarding ad valorem (property) taxes on manufactured homes and mobile homes
- Manufactured homes are classified as personal property for tax purposes unless the owner also owns the land and elects real property classification or permanently retires the title to real property
- To classify as real property for tax purposes, wheels and axles must be removed and the home must be anchored and blocked according to Insurance Commissioner rules, with a $10 certificate fee collected by the county tax assessor
- Owners may reclassify between personal and real property status, though reclassification from real to personal property requires no outstanding liens if no certificate of title was issued
- Effective date is July 1, 2026
Legislative Description
Ad valorem taxes on mobile homes; bring forward code sections related to.
Last Action
Died In Committee
2/3/2026
Committee Referrals
Finance1/19/2026
Full Bill Text
No bill text available