Mississippi 2024 Regular Session

Mississippi Senate Bill SB2480

Introduced
2/16/24  
Refer
2/16/24  

Caption

Local governments; disallow 2% charge for ad valorem tax when paying with a debit card.

Impact

If enacted, SB2480 will have significant implications for tax collection practices within Mississippi. By eliminating debit card processing fees for ad valorem taxes, the bill encourages the use of electronic payments, which can enhance efficiency in tax collection. This change is anticipated to benefit citizens who prefer digital transactions over traditional payment methods, making it more affordable and accessible for taxpayers to meet their obligations. It may also influence how local governments and state agencies manage their payment processing policies in light of this new mandate.

Summary

Senate Bill 2480 aims to amend existing Mississippi state laws regarding the payment of ad valorem taxes. The bill specifically disallows any processing fee from being charged to users making debit card payments for ad valorem taxes. This legislative change seeks to alleviate the financial burden on taxpayers who utilize electronic payment methods, ensuring that they do not incur additional charges when paying their taxes using debit cards. The bill also includes amendments to Sections 27-104-33 and 17-25-1 of the Mississippi Code of 1972 to align with this policy initiative.

Contention

The proposal may encounter some points of contention, particularly from entities concerned about the financial implications for local governments and tax collectors who might rely on processing fees to cover operational costs. By prohibiting these charges, opponents may argue that it could strain resources within local jurisdictions. However, supporters of the bill contend that the net benefits to taxpayers, in terms of reduced payment burdens and increased participation in electronic transactions, outweigh these concerns. The ongoing debate will likely focus on the balance between facilitating taxpayer convenience and the fiscal realities faced by local entities.

Companion Bills

No companion bills found.

Previously Filed As

MS SB2402

Business and financial institutions; disallow 2% charge for ad valorem tax when paying with a debit card.

MS HB871

Ad valorem tax; extend time for partial exemption and fee-in-lieu of ad valorem tax agreement for certain renewable energy projects.

MS SB2698

Ad valorem tax; extend time for partial exemption and fee-in-lieu of ad valorem tax agreement for certain renewable energy projects.

MS HB1561

Ad valorem taxation; revise types of new enterprises eligible for tax exemption.

MS HB1275

Sales of land for nonpayment of ad valorem taxes; restrict who may purchase at.

MS HB1052

Ad valorem tax levy for school districts; provide levying authority with discretion to approve request by school board.

MS HB1202

Disabled veterans motor vehicle license tags; revise certain provisions regarding disability rating, provide partial ad valorem tax exemption.

MS SB2014

Ad valorem taxes; consider annexed business "new enterprise" for purpose of eligibility for certain municipal tax exemptions.

MS SB2027

Municipal ad valorem taxes; exempt real property and motor vehicles in an annexed area for 12 months after annexation.

MS HB375

Ad valorem taxation; exempt real property.

Similar Bills

MS HB1074

Electronic Government Services Fund and Electronic Government Oversight Committee; bring forward sections that created.

MS HB657

Youth courts; require to file all legal documents using MEC.

MS HB368

Justice and municipal courts; require to file all legal documents by electronic form using MEC.

MS HB24

Justice and municipal courts; require to file all legal documents by electronic form using MEC.

MS HB492

Electronic notary; clarify authority of the Secretary of State to regulate.

MS SB2469

Justice courts; require to accept electronic filing.

MS HB459

Cyberstalking; revise to include certain kinds of social media communications.

MS HB280

Cyberstalking; revise to include certain kinds of social media communications.