Mississippi 2023 Regular Session

Mississippi House Bill HB718

Introduced
1/16/23  
Refer
1/16/23  

Caption

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

Impact

The proposed amendment would affect the laws governing tax sales and property redemption in Mississippi. For property owners, it establishes a clear pathway to reclaim their manufactured and mobile homes after they have been sold at tax auction. It could reduce the number of permanently lost homes due to tax delinquency, offering more equitable treatment in property tax processes. This is particularly relevant for low-income families who might be disproportionately affected by the quick loss of their homes due to unpaid taxes.

Summary

House Bill 718 aims to amend Section 27-41-103 of the Mississippi Code, allowing owners of manufactured homes or mobile homes sold for taxes the ability to redeem their property within one year from the date of sale. This redemption is contingent upon the owner or an interested party paying to the chancery clerk all taxes owed on the property, along with any additional costs, damages, and accrued interest since the sale. This provision gives individuals a more extended opportunity to reclaim their property, which is critical for those who may face financial difficulties leading to tax sales.

Contention

A notable aspect of HB 718 is its requirement for the chancery clerk to provide notice to the owners and any lienholders at least 90 days prior to the expiration of the redemption period. Critics of the bill might argue about the operational feasibility and the burden on clerks to ensure timely and accurate notifications. Additionally, there may be concerns about how this extended redemption period could influence tax revenue and compliance, prompting a potential gap in funding for local governments that rely on timely tax collections.

Companion Bills

No companion bills found.

Similar Bills

MS HB610

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

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 SB2040

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

MS SB2455

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

MS HB401

Mineral interests; owner of nonproducing interest held separately from surface estate will be liable for portion of ad valorem taxes on land.

MS HB1561

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

MS SB2838

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