As a reminder, the Mississippi Department of Revenue requires all counties to submit the Modernization Expenditure Report Form (Use Tax – FY 2025) by May 15, 2026.

This form documents the total funds expended during your county's prior fiscal year for the repair, maintenance, and/or construction of roads, streets, and bridges — excluding bond proceeds.

Please keep in mind that counties who do not submit by the deadline will forfeit their July 2026 distribution of funds.

Once completed, email your form to sales@dor.ms.gov.

If you have any questions or need assistance, don't hesitate to reach out to the Mississippi Department of Revenue – Sales & Use Tax Bureau at 601-923-7015 or the MAS office at 601.353.2741 — we're happy to help.

🔴 The red button below has a link to the form.

The Thirteenth week of the 2026 Regular Legislative Session has

passed.

On March 31^st, the House and Senate adopted a Concurrent

Resolution stating that the Legislature shall reconvene on

Wednesday, April 15^th unless the Speaker of the House and the

Lieutenant Governor jointly determine that it is not necessary to

reconvene and set the date of SINE DIE Adjournment of the 2026

Regular Legislative Session on Wednesday, April 15, 2026.

Municipal Inmates in County Jail Facilities Measure Dies in Conference Committee

Senate Bill 2432

Senate Bill 2432: The measure advanced to a conference

committee, where both chambers worked to reach a final

agreement.

NOTE: Unfortunately, an agreement between the conferees

from both chambers could not be met and Senate Bill 2432 died

in conference committee.

Vetoed Emergency Disaster Relief Loan Program Get Revived within House Bill 1646 & Signed by the Governor

House Bill 1646

On Monday, April 6^th, Governor Tate Reeves signed House Bill

1646 into law.

Within this measure, Section 3 thru Section 8 contains and

explains the 2026 Local Governments Disaster Recovery

Emergency Loan Program Act.

The revenue amount to fund this program is set at $125 million.

The money for this program can be found in the budget of the

MS Emergency Management Agency (MEMA) in Senate Bill 3089,

Section 21.

NOTE: Signed by the Governor  

Special Projects Measure Heads to the Governor

Senate Bill 2189

Senate Bill 2189: This legislation authorizes the disbursement of

state capital improvement funds to support construction,

renovation, repair, and infrastructure projects across

Mississippi’s universities, community colleges, state agencies,

and numerous local governments. The bill directs the Mississippi

Department of Finance and Administration to administer the

funds through several special capital improvement funds and to

issue payments for specific projects such as facility upgrades at

public universities, improvements at community and junior

colleges, renovations at state agency facilities, and a large

number of designated local improvement projects including

roads, bridges, water and sewer infrastructure, public safety equipment, fire stations, schools, economic development sites,

and community facilities.

NOTE: This measure is currently due from the Governor on 4/13/26.

Funding for Special Projects Measure

Heads to the Governor

Senate Bill 2917

Senate Bill 2917: This legislation directs the State Treasurer and

State Fiscal Officer to transfer state funds into numerous special funds to

support capital improvements, economic development,

infrastructure, and public projects across Mississippi, including

transfers from the Capital Expense Fund, Education

Enhancement Fund, BP Settlement Fund, Gulf Coast Restoration

Fund, and other state accounts. The bill creates several new

special funds, such as the 2026 Local Improvements Projects

Fund.

In addition, this measure revitalizes and funds the Limited

Counties Small Municipalities Grant fund at $10 million and the

Mississippi Heritage Preservation Grant Fund at $7.5 million.

NOTE: This measure is due from the Governor on 4/13/26.

Homestead Exemption Reimbursement Funding Measure Heads to the Governor

Senate Bill 3090

Senate Bill 3090: This measure makes an appropriation for the

purpose of defraying the expenses of the MS Department of

Revenue and for the purpose of reimbursing the counties,

county districts, and municipal separate school districts for tax

losses incurred by reason of the exemption of homes from

certain ad valorem taxes. NOTE: This measure has passed the

Senate Chamber and will transmit to the House Chamber for

consideration. Additional

NOTE: Section 7 of this measure provide $94 million for the

homestead exemption reimbursement. This monetary value

represents level funding from last year’s appropriation. The

House Chamber just recently passed their amended version of

this measure, and they kept the $94 million intact for

homestead reimbursement without any reductions.

NOTE: This measure is Due from the Governor on 4/13/26.

 Governor Approves PERS Measure

House Bill 4073

House Bill 4073: This measure addresses and revises PERS

return-to-work rules for retirees, requiring a 30-day

separation period before returning to employment with a

PERS-covered employer and allowing limited reemployment

options. such as working up to half the normal working

hours, earning up to 25% of prior average compensation, or

working under a negotiated agreement of up to 80% of the

position’s salary.

The legislation also preserves a special provision for law

enforcement officers and other first responders, allowing

them to retire after 25 years of creditable service regardless

of age. This measure also allows non-law enforcement/first

responders employees to retire after 30 years instead of the

previous 35 years.

NOTE: Signed by the Governor 

Fire Services Funding Measure

Heads to the Governor

House Bill 939

House Bill 939: This measure originally addressed the MS

Length-of-Service Award Program (LOSAP), the Senate Chamber

exercised a “strike all amendment” and reinserted language

from House Bill 1392 that died last week.

With the strike all language, the Rural Fire Truck Fund, Rural Fire Truck Matching Assistance Fund, Supplementary Rural Fire Truck

Fund, and the Annual Fire Fund will be transferred into a new

“Fire Grant Fund.” A newly create “Fire Grant Advisory

Committee” will provide guidance to the Department of Finance

and Administration regarding grant awards and program

administration.

There will be grant categories such as fire trucks, firefighting equipment, and countywide fire protection programs. Grants

can cover up to 70% of the purchase cost or up to 90% for first-

time applicants. To qualify for any grant, applicants must

maintain a fire rating plan with one-year and three-year goals for

maintaining or improving their fire protection rating.

NOTE: This measure is Due from the Governor on 4/13/26.