MISSISSIPPI LEGISLATURE

2020 Regular Session

To: Constitution; Rules

By: Representative Reynolds

House Concurrent Resolution 29

A CONCURRENT RESOLUTION PROPOSING AN AMENDMENT TO ARTICLE 14, MISSISSIPPI CONSTITUTION OF 1890, TO CREATE A NEW SECTION TO PROVIDE THAT, EXCEPT FOR DRAINAGE PURPOSES, NO LOCAL GOVERNMENT MAY IMPOSE UPON ANY REAL PROPERTY IN THE STATE A TOTAL AD VALOREM TAX RATE OF MORE THAN 200 MILLS FOR ANY FISCAL YEAR WITHOUT THE CONSENT OF THE PROPERTY OWNERS TO WHICH THE TAX WOULD APPLY; AND FOR RELATED PURPOSES.

     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 Article 14, Mississippi Constitution of 1890, by adding a new section, to read as follows:

     "Section     .  Except for drainage purposes, no local government may impose upon any real property in the state a total ad valorem tax rate of more than two hundred (200) mills for any fiscal year without the consent of the property owners to which the tax would apply.  The Legislature shall, by general law, provide the method by which the provisions of this section are implemented."

     BE IT FURTHER RESOLVED, That this proposed amendment shall be submitted to the Secretary of State to the qualified electors at an election to be held on the first Tuesday after the first Monday of November 2020, 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 amendment provides that, except for drainage purposes, no local government can impose a total ad valorem tax on real property in the state for more than two hundred (200) mills for any fiscal year without the consent of the property owners to which the tax would apply."