MISSISSIPPI LEGISLATURE 2025 Regular Session To: Constitution By: Representative Harness House Concurrent Resolution 27 A CONCURRENT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 112, MISSISSIPPI CONSTITUTION OF 1890, TO REPEAL THE 1986 PROVISION GOVERNING THE TAXATION OF THE GRAND GULF NUCLEAR POWER PLANT AND RESTORE THE AUTHORITY OF CLAIBORNE COUNTY TO TAX THE PLANT DIRECTLY AND RETAIN A MAJORITY OF TAX REVENUES GENERATED BY THE PLANT. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: WHEREAS, the current system of redistributing tax revenues from the Grand Gulf Nuclear Power Plant under the 1986 amendment to Section 112 of the Mississippi Constitution of 1890 disproportionately disadvantages Claiborne County, which bears the risks and responsibilities of hosting the plant; and WHEREAS, the redistribution of Grand Gulf's tax revenue has caused significant economic harm to Claiborne County, depriving it of the necessary resources for public infrastructure, education, healthcare and community development; and WHEREAS, it is the intent of the Legislature to restore fairness and equity to Claiborne County and ensure that counties hosting high-risk facilities receive a proportionate share of the tax revenue generated within their jurisdiction; NOW, THEREFORE, BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI, That the following amendment to the Mississippi Constitution of 1890 is proposed to the qualified electors of the state: Amend Section 112, Mississippi Constitution of 1890, to read as follows: "Section 112. The Legislature shall provide for the taxation of all property except property exempt by this Constitution for municipal, educational, literary, scientific, religious or charitable purposes. Taxation shall be uniform and equal throughout the state. All property not exempt from ad valorem taxation shall be taxed at its assessed value. Property shall be assessed for taxes under general laws, and by uniform rules, and in proportion to its true value according to the classes defined herein. The Legislature may, by general laws, exempt particular species of property from taxation, in whole or in part. The Legislature shall provide, by general laws, the method by which the true value of taxable property shall be ascertained; provided, however, in arriving at the true value of Class I and Class II property, the appraisal shall be made according to current use, regardless of location. The Legislature may provide for a special mode of valuation and assessment for railroads, and railroad and other corporate property, or for particular species of property belonging to persons, corporations or associations not situated wholly in one (1) county. All such property shall be assessed in proportion to its value according to its class, and no county, or other taxing authority, shall be denied the right to levy county and/or special taxes upon such assessment as in other cases of property situated and assessed in the county * * *, except that the Legislature, by general law, may deny or limit a county or other taxing authority the right to levy county and/or special taxes on nuclear‑powered electrical generating plants. In addition to or in lieu of any such county and/or special taxes on nuclear‑powered electrical generating plants, the Legislature, by general law enacted by a majority vote of the members of each house present and voting, may provide for a special mode of valuation, assessment and levy upon nuclear‑powered electrical generating plants and provide for the distribution of the revenue derived therefrom. In any county in which there is situated Class IV property that includes a nuclear-powered electrical generating plant, full authority is vested with the county to levy a county and/or a special tax on the nuclear-powered electrical generating plant at such rates determined by the county. No less than seventy percent (70%) of all revenue derived from the nuclear-powered electrical generating plant must remain within the county in which the plant is situated for use in public infrastructure, education, healthcare and economic development. The Legislature may provide a special mode of assessment, fixing the taxable year, date of the tax lien, and method and date of assessing and collecting taxes on all motor vehicles. The assessed value of property shall be a percentage of its true value, which shall be known as its assessment ratio. The assessment ratio on each class of property as defined herein shall be uniform throughout the state upon the same class of property, provided that the assessment ratio of any one (1) class of property shall not be more than three (3) times the assessment ratio on any other class of property. For purposes of assessment for ad valorem taxes, taxable property shall be divided into five (5) classes and shall be assessed at a percentage of its true value as follows: Class I. Single-family, owner-occupied, residential real property, at ten percent (10%) of true value. Class II. All other real property, except for real property included in Class I or IV, at fifteen percent (15%) of true value. Class III. Personal property, except for motor vehicles and for personal property included in Class IV, at fifteen percent (15%) of true value. Class IV. Public utility property, which is property owned or used by public service corporations required by general laws to be appraised and assessed by the state or the county, excluding nuclear-powered electrical generating plant property, railroad and airline property and motor vehicles, at thirty percent (30%) of true value. Class V. Motor vehicles, at thirty percent (30%) of true value. The Legislature may, by general law, establish acreage limitations on Class I property." BE IT FURTHER RESOLVED, That this proposed amendment shall be submitted by the Secretary of State to the qualified electors at an election to be held on the first Tuesday after the first Monday of November 2026, as provided by Section 273 of the Constitution and by general law. BE IT FURTHER RESOLVED, That the explanation of this proposed amendment for the ballot shall read as follows: "This proposed constitutional amendment repeals the 1986 provision governing the taxation of the Grand Gulf Nuclear Power Plant and restores the authority of Claiborne County to tax the plant directly. The amendment ensures that a majority of tax revenues generated by the plant are retained by Claiborne County while limiting the state's share." BE IT FURTHER RESOLVED, That the Legislature shall direct, by general law, the Secretary of State and the Department of Revenue to conduct a public awareness campaign explaining the benefits of this proposed amendment, including its economic impact on Claiborne County and its fairness to host counties, and shall establish an advisory committee comprised of representatives of Claiborne County and other stakeholders to oversee the public education efforts and ensure accurate information is disseminated throughout the state.
MISSISSIPPI LEGISLATURE
2025 Regular Session
To: Constitution
By: Representative Harness
# House Concurrent Resolution 27
A CONCURRENT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 112, MISSISSIPPI CONSTITUTION OF 1890, TO REPEAL THE 1986 PROVISION GOVERNING THE TAXATION OF THE GRAND GULF NUCLEAR POWER PLANT AND RESTORE THE AUTHORITY OF CLAIBORNE COUNTY TO TAX THE PLANT DIRECTLY AND RETAIN A MAJORITY OF TAX REVENUES GENERATED BY THE PLANT.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
WHEREAS, the current system of redistributing tax revenues from the Grand Gulf Nuclear Power Plant under the 1986 amendment to Section 112 of the Mississippi Constitution of 1890 disproportionately disadvantages Claiborne County, which bears the risks and responsibilities of hosting the plant; and
WHEREAS, the redistribution of Grand Gulf's tax revenue has caused significant economic harm to Claiborne County, depriving it of the necessary resources for public infrastructure, education, healthcare and community development; and
WHEREAS, it is the intent of the Legislature to restore fairness and equity to Claiborne County and ensure that counties hosting high-risk facilities receive a proportionate share of the tax revenue generated within their jurisdiction; NOW, THEREFORE,
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI, That the following amendment to the Mississippi Constitution of 1890 is proposed to the qualified electors of the state:
Amend Section 112, Mississippi Constitution of 1890, to read as follows:
"Section 112. The Legislature shall provide for the taxation of all property except property exempt by this Constitution for municipal, educational, literary, scientific, religious or charitable purposes. Taxation shall be uniform and equal throughout the state. All property not exempt from ad valorem taxation shall be taxed at its assessed value. Property shall be assessed for taxes under general laws, and by uniform rules, and in proportion to its true value according to the classes defined herein. The Legislature may, by general laws, exempt particular species of property from taxation, in whole or in part.
The Legislature shall provide, by general laws, the method by which the true value of taxable property shall be ascertained; provided, however, in arriving at the true value of Class I and Class II property, the appraisal shall be made according to current use, regardless of location. The Legislature may provide for a special mode of valuation and assessment for railroads, and railroad and other corporate property, or for particular species of property belonging to persons, corporations or associations not situated wholly in one (1) county. All such property shall be assessed in proportion to its value according to its class, and no county, or other taxing authority, shall be denied the right to levy county and/or special taxes upon such assessment as in other cases of property situated and assessed in the county * * *, except that the Legislature, by general law, may deny or limit a county or other taxing authority the right to levy county and/or special taxes on nuclear‑powered electrical generating plants. In addition to or in lieu of any such county and/or special taxes on nuclear‑powered electrical generating plants, the Legislature, by general law enacted by a majority vote of the members of each house present and voting, may provide for a special mode of valuation, assessment and levy upon nuclear‑powered electrical generating plants and provide for the distribution of the revenue derived therefrom. In any county in which there is situated Class IV property that includes a nuclear-powered electrical generating plant, full authority is vested with the county to levy a county and/or a special tax on the nuclear-powered electrical generating plant at such rates determined by the county. No less than seventy percent (70%) of all revenue derived from the nuclear-powered electrical generating plant must remain within the county in which the plant is situated for use in public infrastructure, education, healthcare and economic development. The Legislature may provide a special mode of assessment, fixing the taxable year, date of the tax lien, and method and date of assessing and collecting taxes on all motor vehicles.
The assessed value of property shall be a percentage of its true value, which shall be known as its assessment ratio. The assessment ratio on each class of property as defined herein shall be uniform throughout the state upon the same class of property, provided that the assessment ratio of any one (1) class of property shall not be more than three (3) times the assessment ratio on any other class of property. For purposes of assessment for ad valorem taxes, taxable property shall be divided into five (5) classes and shall be assessed at a percentage of its true value as follows:
Class I. Single-family, owner-occupied, residential real property, at ten percent (10%) of true value.
Class II. All other real property, except for real property included in Class I or IV, at fifteen percent (15%) of true value.
Class III. Personal property, except for motor vehicles and for personal property included in Class IV, at fifteen percent (15%) of true value.
Class IV. Public utility property, which is property owned or used by public service corporations required by general laws to be appraised and assessed by the state or the county, excluding nuclear-powered electrical generating plant property, railroad and airline property and motor vehicles, at thirty percent (30%) of true value.
Class V. Motor vehicles, at thirty percent (30%) of true value.
The Legislature may, by general law, establish acreage limitations on Class I property."
BE IT FURTHER RESOLVED, That this proposed amendment shall be submitted by the Secretary of State to the qualified electors at an election to be held on the first Tuesday after the first Monday of November 2026, as provided by Section 273 of the Constitution and by general law.
BE IT FURTHER RESOLVED, That the explanation of this proposed amendment for the ballot shall read as follows: "This proposed constitutional amendment repeals the 1986 provision governing the taxation of the Grand Gulf Nuclear Power Plant and restores the authority of Claiborne County to tax the plant directly. The amendment ensures that a majority of tax revenues generated by the plant are retained by Claiborne County while limiting the state's share."
BE IT FURTHER RESOLVED, That the Legislature shall direct, by general law, the Secretary of State and the Department of Revenue to conduct a public awareness campaign explaining the benefits of this proposed amendment, including its economic impact on Claiborne County and its fairness to host counties, and shall establish an advisory committee comprised of representatives of Claiborne County and other stakeholders to oversee the public education efforts and ensure accurate information is disseminated throughout the state.