House Bill 1171

AN ACT TO AMEND SECTION 27-51-42.2, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES COUNTY BOARDS OF SUPERVISORS TO GRANT AN AD VALOREM TAX EXEMPTION ON MOTOR VEHICLES OWNED BY A PERSON WHO IS A VOLUNTEER FIREFIGHTER, TO DECREASE FROM THREE YEARS TO TWO YEARS THE NUMBER OF CONSECUTIVE YEARS THAT A FIREFIGHTER MUST SERVE TO MAKE APPLICATION FOR THE TAX EXEMPTION; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 27-51-42.2, Mississippi Code of 1972, is amended as follows:

27-51-42.2. The board of supervisors of any county is authorized to grant an exemption from motor vehicle ad valorem taxes in the amount of One Hundred Dollars ($100.00) or the amount of ad valorem taxes due, whichever is the lesser amount, on one (1) motor vehicle owned by each resident of the county who is in active service as a volunteer firefighter for any municipality, county or fire district in the state. To receive the tax exemption, such person must make application, under oath, with the county fire coordinator on a form prepared by the * * *~~State Tax Commission~~ Department of Revenue, and present evidence that he or she is actively serving as a volunteer firefighter and has continuously served in such capacity for at least * * *~~three (3)~~ two (2) consecutive years before making application for the tax credit under this section. The county fire coordinator shall review all such applications and shall certify to the county tax collector each person whom he determines to qualify for the tax credit. The State Fire Marshal shall promulgate rules and regulations to assist county fire coordinators in defining and prescribing those persons who may qualify for the tax credit under this section as active service volunteer firefighters.

SECTION 2. This act shall take effect and be in force form and after July 1, 2019.