Mississippi Senate Bill SB2731

Mississippi 2023 Regular Session

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

Caption

Annual tax assessment; revise deadline to file protest of.

Impact

This amendment may significantly impact property owners in Mississippi, as it simplifies the process and extends the time frame for filing objections. By clarifying this deadline, the bill aims to enhance transparency and fairness in the property tax assessment process, thereby ensuring that property owners have adequate opportunity to contest their tax rates before final approval by local government authorities. This change is expected to foster better communication between property owners and assessment officials, ultimately impacting how tax assessments are handled throughout the state.

Summary

Senate Bill 2731 aims to amend Section 27-35-93 of the Mississippi Code of 1972, focusing on the process for property owners to protest annual tax assessments. The bill specifically revises the deadline by which a property owner dissatisfied with their tax assessment must file written objections. This adjustment allows for protests to be filed up to seven days before the first Monday in August, potentially providing property owners with an extended timeframe to contest their assessments and ensuring that more assessments are reviewed thoroughly.

Contention

While the bill is primarily technical in nature, there may be points of contention related to its implementation and the potential increased workload for local boards of supervisors who must process these protests. There are concerns that an influx of objections could strain resources during peak assessment periods; thus, local governments may require additional support to effectively manage this change. Opponents may argue that the extended deadline could lead to delayed tax collection and financial planning for local jurisdictions, raising further debates around fiscal management and administrative efficiency.