Mississippi 2023 Regular Session

Mississippi House Bill HC9

Introduced
1/10/23  
Refer
1/10/23  

Caption

Constitution; amend to reduce assessment ratio for motor vehicles.

Impact

If passed, HC9 would have a substantial impact on state tax laws, directly influencing how motor vehicles are assessed for taxation. Lowering the assessment ratio implies that vehicle owners will be taxed based on a smaller proportion of their vehicle's value, leading to significant savings. This proposed change aligns with broader legislative trends aimed at providing tax relief and could motivate a re-evaluation of taxation strategies utilized by the state. Supporters of the amendment argue that this reduced tax rate is essential for making vehicle ownership more affordable and equitable for many citizens.

Summary

House Concurrent Resolution 9 (HC9) proposes an amendment to Section 112 of the Mississippi Constitution of 1890, aiming to reduce the assessment ratio for motor vehicles from thirty percent (30%) to fifteen percent (15%) of their true value for ad valorem taxation purposes. This initiative emerges as part of broader efforts to reform property taxes in the state, making it financially easier for vehicle owners by effectively lowering the tax burden associated with vehicle ownership. The amendment seeks to benefit taxpayers through reduced dues for motor vehicles, potentially easing financial strains on households.

Contention

Despite its potential benefits, HC9 may encounter opposition and debate surrounding its implications on overall state revenue. Critics could argue that reducing vehicle tax assessments could lead to a funding shortfall for local governments, which rely on these tax revenues for essential services and infrastructure. Furthermore, concerns may arise regarding the fairness of tax policies that disproportionately favor vehicle owners, potentially placing an increased burden on other forms of taxation, such as real estate. Observers will be closely monitoring discussions on the bill as it moves forward, considering both its economic impact and its political reception among different stakeholder groups.

Companion Bills

No companion bills found.

Previously Filed As

MS HC27

Constitution; amend to restore authority to tax Grand Gulf Nuclear Power Plant to Claiborne County.

MS HC26

Constitution; amend to revise the Legislature's authority to limit a county's right to levy taxes on certain electrical plants.

MS HC15

Constitution; amend to revise the Legislature's authority to limit a county's right to levy taxes on nuclear-powered electrical generating plants.

MS HB554

Ad valorem tax; revise assessment rate for motor vehicles.

MS HB379

Ad valorem tax; revise assessment rate for motor vehicles.

MS HJR457

Constitutional amendment; tax exemption for motor vehicles owned for personal, noncommercial use.

MS ACR63

Proposes constitutional amendment to limit assessment of homestead real property.

MS ACR87

Proposes constitutional amendment to limit assessment of homestead real property.

MS SB493

Relating to motor vehicle assessments

MS HJR462

Constitutional amendment; exemption for motor vehicles owned for personal, noncommercial use.

Similar Bills

MS HC27

Constitution; amend to restore authority to tax Grand Gulf Nuclear Power Plant to Claiborne County.

MS HB554

Ad valorem tax; revise assessment rate for motor vehicles.

MS HB379

Ad valorem tax; revise assessment rate for motor vehicles.

MS HC26

Constitution; amend to revise the Legislature's authority to limit a county's right to levy taxes on certain electrical plants.

MS HC15

Constitution; amend to revise the Legislature's authority to limit a county's right to levy taxes on nuclear-powered electrical generating plants.

MS HB488

School prayer; require school boards to designate a period of reflection for students at the beginning of each school day.

MS HB1282

Satanic displays and symbols; prohibit on public property.

MS HB781

School prayer; require school boards to designate a period of reflection for students at the beginning of each school day.