Mississippi House Bill HB640

Mississippi 2024 Regular Session

• Introduced: 1/24/24
• Refer: 1/24/24
• Failed: 3/27/24

Caption

Ad valorem tax; exempt motor vehicle owned by unremarried surviving spouse of law enforcement officer/employee who died while in performance of official duties.

Impact

If passed, HB 640 would directly impact the tax liabilities for surviving spouses of deceased law enforcement officers, effectively removing one vehicle from ad valorem tax considerations. This move is expected to support these individuals during an already challenging time as they navigate both the emotional and financial implications of losing a loved one in the line of duty. The exemption would apply only to one vehicle per surviving spouse and is indicative of the state's commitment to honor its law enforcement community.

Summary

House Bill 640 aims to amend Section 27-51-41 of the Mississippi Code to establish an exemption from ad valorem taxation for one motor vehicle owned by the unremarried surviving spouse of a law enforcement officer or employee who died while performing their official duties, or who was injured and later died from such injuries. The bill recognizes the sacrifices made by law enforcement personnel and seeks to alleviate some financial burden from their surviving spouses by providing them this tax exemption.

Contention

While the intention behind the bill is to provide support for surviving spouses of law enforcement officers, there may be discussion regarding the implications of expanding tax exemptions. Some critics might argue that creating specific exemptions can set a precedent, potentially complicating the tax code and leading to calls for similar exemptions for other professions or situations. Balancing the need for tax relief for specific groups against the equitable treatment of all citizens under tax laws is likely to be a point of contention during discussions surrounding this bill.