Mississippi House Bill HB1052

Mississippi 2023 Regular Session

• Introduced: 1/16/23
• Refer: 1/16/23
• Failed: 1/31/23

Caption

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

Impact

The implications of HB 1052 on state laws mainly concern the taxation powers of school districts. The adjustment allows school boards greater flexibility in requesting tax increases while still ensuring that citizens have a say through referendums on substantial increases. The bill outlines clear processes for how school boards are to communicate these requests and the requirements necessary for levying authorities to approve them, establishing a structured approach to managing school funding through local taxes.

Summary

House Bill 1052 seeks to amend Section 37-57-104 of the Mississippi Code to provide additional discretion to school district levying authorities in approving requests for increases in ad valorem tax efforts. This bill allows levying authorities to approve, partially or entirely, requests submitted by school boards for ad valorem tax increases needed for the support of their districts. The proposed changes emphasize the need for transparency and community involvement, as it introduces a requirement for referendums on tax increases that surpass specified thresholds.

Contention

Points of contention around HB 1052 may originate from differing opinions about local versus state control over school financing. Advocates for the bill argue that providing local officials the authority to manage funding directly will better serve the unique needs of their districts. However, critics might express concerns about potential tax burdens on residents or the possibility that it could lead to inequities between school districts, especially if wealthier districts can more easily approve increases compared to those in lower-income areas. The introduction of mandatory referendums aims to address these concerns, although it may also complicate the funding process for school boards.