MS SB3109

Exempts leasehold interests and subleases conveyed to nonprofit organizations for development, support, improvement, administration, or operation of state park lands from all state and local ad valorem taxes

Amends Section 55-3-47 of the Mississippi Code, which governs the Mississippi Department of Wildlife, Fisheries and Parks' authority to lease state park lands for terms up to 25 years with renewal options

Adds conforming language to Section 27-31-1, the general tax exemption statute, to include this new exemption alongside existing exemptions for religious, charitable, and educational organizations

Effective date is January 1, 2026