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CALL-TO-ACTION
DEFEAT SENATE BILL 2901
Measure Impacting How Local Governments Adjust Millage Rate Passes Senate Finance Committee
Senate Bill 2901
Senate Bill 2901: This measure mandates that counties and municipalities provide a public notice and hearing before exceeding a “revenue-neutral” tax rate regarding ad valorem taxes. This measure has passed the Senate Finance Committee and now resides on the Senate Floor Calendar.
Key highlights from Senate Bill 2901:
o No millage rate in excess of the revenue-neutral rate shall be levied by the governing body of any taxing subdivision unless a resolution or ordinance has been approved by the governing body according to the following procedure:
o The governing body shall publish notice of it proposed intent to exceed the revenue-neutral rate in the official county newspaper of the county where the taxing subdivision is located and on the website of the governing body, if the governing body maintains a website, at least 14 days in advance of a public hearing. The notice shall include, but not be limited to, its proposed millage rate, its revenue-neutral rate and the date, time and location of the public hearing.
o On or before July 15th, the governing body shall notify the tax assessor of it proposed intent to exceed the revenue neutral rate. The tax assessor shall notify each taxpayer with property in the taxing subdivision, by mail directed to the taxpayer’s last known address, of the proposed intent to exceed the revenue-neutral rate at least 14 days in advance of the public hearing. Costs associated with the providing notice shall be borne by the taxing subdivision with payment due to the tax assessor by December 31st.
o The public hearing to consider exceeding the revenue-neutral rate shall be held on or before September 15th.
o A majority vote of the governing body, by the adoption of a resolution or ordinance to approve exceeding the revenue-neutral rate, shall be required prior to adoption of a proposed budget that will result in a millage rate in excess of the revenue-neutral rate. Such vote of the governing body shall be conducted at the public hearing after the governing body has heard from interested taxpayers
o This shall not apply to school district millage rates.
o The Department of Revenue shall monitor the compliance of the taxing subdivisions with the requirements of this section and is authorized to promulgate rules and regulations in furtherance thereof. Any governing body subject to this subsection (3) that does not comply with subsection (3), “shall refund” to the taxpayers, no later than March 1st of the year after the revenue-neutral rate was exceeded, any property taxes over-collected based on the amount of the levy in excess of the revenue-neutral rate.
o The act shall take effect and be in force from and after January 1, 2025.
A Few Key Talking Points on Senate Bill 2901:
· SB2901 undermines local government’s ability to govern at the local level.
· Mississippi counties are diverse with unique challenges and needs. A one size fit all approach to property taxes and millage rates ignores the nuanced understanding we’ve developed of our local economies and communities. This bill disregards that complexity.
· SB2901 could negatively impact school funding. Although the school district millage rates are exempt, the overall fiscal pressure on counties could indirectly impact the counties’ ability to adequately support local schools, affecting education quality and outcomes.
· SB2901 could negatively impact economic development. Predictability and stability are key to attracting and retaining businesses. This bill injects uncertainty into the tax system, potentially deterring investment and harming the local economy.
Public Purchasing Measure Passes House Accountability, Efficiency, and Transparency Committee
House Bill 1321
House Bill 1321: This measure revises the public purchasing law to provide that purchases of less than ten thousand dollars may be made without advertising or otherwise requesting competitive bids. In addition, this measure provides that no requisition to purchase, purchase order or receiving report shall be required for the purchase of any item or services with an acquisition cost of not more than five thousand dollars.
NOTE: This measure now resides on the House Floor Calendar.
Please contact you House legislator and request that they support House Bill 1321.
Limitation to College Foundation Ad Valorem Exemption Passes Senate County Affairs Committee
Senate Bill 2697
Senate Bill 2697: This measure provides that the ad valorem tax exemption for property belonging to university, college, community college and junior college foundation applies to property that is used exclusively and directly for educational ad outreach purposes and not leased or otherwise used to generate revenue. This measure currently resides on the Senate Floor Calendar.
NOTE: Please contact your local Senate delegation and request support for 2697.
Legislative Repealer Addressing Housing State Inmates in County Jail Passes House & Senate Corrections Committee.
House Bill 757 and Senate Bill 2700
House Bill 757 and Senate Bill 2700: House Bill 757 provides for conditions under which state offenders may serve sentences in county jails. This measure has passed the House Corrections Committee and now resides on the House Floor Calendar, and Senate Bill 2700 has passed the Senate Corrections Committee and will now head to the Senate Government Structure Committee for Consideration.
Please contact your House legislators and request support for House Bill 757, and if you have legislators serving on the Senate State Government Affairs Committee, please request that they support Senate Bill 2700.
Rural Fire Truck Legislation Continues to Move Through the Legislative Process
House Bill 308: This measure revises the Rural Fire truck Acquisition Assistance Program by removing one of the criteria requirements of requiring that a county has to have received funding for no more than eight (8) rounds from the program in order to receive rural fire truck assistance.
NOTE: This measure has passed both the House County Affairs Committee and the House Accountability, Efficiency, and Transparency Committee. It now resides on the House Floor Calendar for Consideration.
House Bill 504: This measure authorizes an additional round of fire trucks for counties and municipalities under the Rural Fire Truck Acquisition Assistance Program. This measure passed the House Floor Chamber by vote of 122 to 0. This measure will now head to the Senate Chamber for consideration.
Comprehensive Mental Health Measure Passes Out of the House Public Health Committee
House Bill 1640
House Bill 1640: This measure revises the procedures for screenings, evaluations, and commitments for those with issues of mental health. This measure has passed out of the House Public Health Committee. It now currently resides on the House Floor Calendar. Please request your House delegation to support offering Floor Amendments that would help assist counties with the costs association with this measure.
Broadband Exemption Measure Could be in Jeopardy, SUPPORT CALLS NEEDED!
House Bill 1091
Broadband Exemption
House Bill 1091: Broadband equipment speed: increase to FCC requirement regarding ad valorem tax exemption. This measure currently resides in the House Ways and Means Committee. No action has been taken on this measure. Please contact your local House delegation and request support for House Bill 1091. If no action is taken on this measure by March 5th, this measure will die.
Upcoming Deadline:
The Eighth week of the 2024 Regular Legislative Session is now complete. The deadline for Introduction of general bills and constitutional amendments has passed. The deadline for committees to report general bills and constitutional amendments originating in OWN HOUSE is Tuesday March 5th.
*Copyright. All Rights Reserved
Authors, Steve Gray and Derrick Surrette
Link to legislative deadline dates:
HOUSE & SENATE will reconvene on Monday at 4pm.
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