Mississippi 2022 Regular Session

Mississippi House Bill HB256

Introduced
1/4/22  
Refer
1/4/22  
Engrossed
2/2/22  
Refer
2/17/22  
Enrolled
3/21/22  

Caption

Manufactured and mobile homes; require certain notice to tax collector when relocated to another county.

Impact

If enacted, HB 256 will have a direct impact on owners of manufactured and mobile homes, mandating them to comply with notification procedures that were previously less stringent. Local tax authorities will have improved access to information regarding relocations, which is expected to streamline the assessment process for property taxes. This change is significant for ensuring that local governments can effectively manage and collect taxes on there homes, fostering compliance among homeowners who might otherwise neglect to inform authorities of their residence changes.

Summary

House Bill 256 amends Section 27-53-5 of the Mississippi Code to require owners of manufactured or mobile homes to notify the tax collector of the county from which the home is relocated within 21 days of such relocation. This law aims to ensure that the tax records remain current, enhancing accountability in the registration and assessment of these types of residences for ad valorem tax purposes. The bill highlights the importance of maintaining accurate records for the taxation of manufactured homes, which are an important category of housing in Mississippi.

Sentiment

The sentiment surrounding the bill appears to be largely supportive among lawmakers who recognize the need for precise tax records. However, there may be concerns from homeowners regarding the additional administrative burden imposed by the notification requirement. Some advocacy groups may question whether this additional regulation could lead to unintended complications for families moving their homes. Generally, discussions around HB 256 reflect a desire for administrative efficiency balanced against the practical implications for homeowners.

Contention

Notable points of contention regarding HB 256 may arise from concerns over how effectively homeowners can comply with the notification requirement and the potential penalties for non-compliance. Although the penalty for violations is laid out in related sections of Mississippi law, there are questions on whether the administrative costs of enforcement might outweigh the benefits of increased compliance. Overall, this legislation represents an effort to tighten regulatory measures, but it could invite debate about regulatory overreach and homeowner rights.

Companion Bills

No companion bills found.

Similar Bills

MS SB2841

Ad valorem tax; provide for attachment of manufactured or mobile home property when access is blocked.

MS SB2764

Manufactured homes; create affidavit of ownership.

MS HB718

Mobile homes and manufactured homes; give owner of one year to redeem the property after sold for taxes.

MS HB610

Mobile homes; give owner of one year to redeem the property after sold for taxes.

MS SB2040

Manufactured homes; limit retirement of title only to homes manufactured on or after January 1, 2000.

MS SB2838

Motor vehicle ad valorem taxes; assess based on actual purchase price of vehicle.

MS SB2455

Manufactured homes; restore deleted language related to affidavit of affixation.

MS SB2539

All-terrain vehicles and recreational off-highway vehicles; allow tagging for operation on certain roads.