MISSISSIPPI LEGISLATURE

2023 Regular Session

To: Ways and Means

By: Representatives Boyd (19th), Carpenter, Morgan, Newman, Owen, Pigott, Wallace

House Bill 1202

AN ACT TO AMEND SECTION 27-19-53, MISSISSIPPI CODE OF 1972, TO REVISE THE DISABILITY RATING REQUIREMENTS FOR CERTAIN MOTOR VEHICLE AND MOTORCYCLE LICENSE PLATES AND TAGS AUTHORIZED FOR CERTAIN DISABLED VETERANS; TO AMEND SECTION 27-19-56.444, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES CERTAIN MOTOR VEHICLE AND MOTORCYCLE LICENSE PLATES AND TAGS FOR CERTAIN DISABLED VETERANS, TO AUTHORIZE THE ISSUANCE OF DISTINCTIVE MOTORCYCLE LICENSE TAGS TO SUCH PERSONS AND TO PROVIDE A PARTIAL AD VALOREM TAX EXEMPTION FOR MOTOR VEHICLES OWNED BY SUCH VETERANS; TO AMEND SECTION 27-51-41, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.

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

     SECTION 1.  Section 27-19-53, Mississippi Code of 1972, is amended as follows:

     27-19-53.  (1)  (a)  (i)  Any legal resident of the State of Mississippi who is a veteran of service in the Armed Forces of the United States, and who is rated as having * * *seventy‑five percent (75%) one hundred percent (100%) permanent service-connected disability or at least eighty percent (80%) nonpermanent service-connected disability by the Veterans' Administration or United States Department of Veterans Affairs is privileged to purchase annually under this subsection two (2) motor vehicle license plates or tags in his or her county of legal residence, for the sum of One Dollar ($1.00) in total cost for each plate or tag, regardless of make or model of motor vehicle.  The registration year of such motor vehicle shall commence the first day of the month in which application for registration is made, as provided in Section 27-19-31.  In order for a person who is rated as having at least eighty percent (80%) nonpermanent service-connected disability to renew a license plate or tag issued under this section, the person must provide an updated benefits letter from the United States Department of Veterans Affairs indicating that the person's rating has not been adjusted to less than eighty percent (80%) nonpermanent service-connected disability.

              (ii)  Any legal resident of the State of Mississippi who is a veteran of service in the Armed Forces of the United States, and who is rated as having * * *seventy‑five percent (75%) one hundred percent (100%) permanent service-connected disability or at least eighty percent (80%) nonpermanent service-connected disability by the Veterans' Administration or United States Department of Veterans Affairs is privileged to purchase annually under this subsection one (1) motorcycle license plate or tag in his or her county of legal residence, for the sum of One Dollar ($1.00) in total cost for each plate or tag.  The registration year of such motorcycle shall commence the first day of the month in which application for registration is made, as provided in Section 27-19-31.  In order for a person who is rated as having at least eighty percent (80%) nonpermanent service-connected disability to renew a license plate or tag issued under this section, the person must provide an updated benefits letter from the United States Department of Veterans Affairs indicating that the person's rating has not been adjusted to less than eighty percent (80%) nonpermanent service-connected disability.

          (b)  Not more than two (2) such motor vehicle license plates or tags shall be issued under this subsection to each such qualified veteran.  Not more than one (1) such motorcycle license plate or tag shall be issued under this subsection to each such qualified veteran.

          (c)  This section pertains only to taxes or plates for private passenger motor vehicles or pickup trucks or motorcycles.

          (d)  Proof of ownership of a particular motor vehicle or motorcycle for which a license plate or tag is requested must be shown at time of application for such plate or tag.

          (e)  Vehicles and motorcycles owned by such veterans are exempt under this subsection from all ad valorem and privilege taxes; however, the surviving spouse of a deceased person who was issued a license plate or tag under this subsection shall be entitled to apply for or retain a license tag issued under this subsection and may continue annually to renew registration for two (2) motor vehicle license plates or tags and one (1) motorcycle license plate or tag under this subsection for as long as the spouse remains unmarried.  In addition, if a deceased person who was eligible to be issued a license plate or tag under this subsection did not apply for or was not issued a license plate or tag, the surviving spouse of such deceased person shall be entitled to apply for and be issued a license plate or tag under this subsection and may continue annually to renew registration for two (2) motor vehicle license plates or tags and one (1) motorcycle license tag or plate under this subsection for as long as the spouse remains unmarried.  At the time of application or renewal registration, a surviving spouse who desires to retain a distinctive plate or tag issued under this subsection shall file with the county tax collector a sworn statement that the spouse is unmarried.  Any such vehicle or motorcycle when so registered shall be exempt from all ad valorem and privilege taxes.

     (2)  Any person who is entitled to obtain license tags under subsection (1) of this section may be issued one (1) additional such license tag for any other vehicle registered in his or her name upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as otherwise prescribed by law for the particular vehicle. 

     (3)  The Department of Revenue is directed to furnish each veteran obtaining a license tag under this section an emblem, which the veteran shall attach securely to the tag, showing that the tag was issued to a disabled American veteran.

     (4)  A license issued under this section shall not be transferable to any other person.

     (5)  Any person evading or violating any of the provisions of this section, or attempting to secure benefits under this section to which he is not entitled, shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than One Thousand Dollars ($1,000.00) or imprisoned in the county jail for not less than ninety (90) days, or both.

     (6)  From and after July 1, 2022, the special tag authorized under this section shall bear the name and emblem of each branch of the United States Armed Forces.

     SECTION 2.  Section 27-19-56.444, Mississippi Code of 1972, is amended as follows:

     27-19-56.444.  (1)  (a)  (i)  Any legal resident of the State of Mississippi who is a veteran of service in the Armed Forces of the United States and is rated as having service-connected disability by the United States Department of Veterans Affairs, but who is not rated as having one hundred percent (100%) permanent service-connected disability or at least eighty percent (80%) nonpermanent service-connected disability by such department, is privileged to obtain annually under this section a distinctive license tag for any motor vehicle registered in his name upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for private carriers of passengers, pickup trucks and other noncommercial motor vehicles.  The distinctive license tag so issued shall be of such color and design as the Department of Revenue may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag or plate.  The registration year of such motor vehicle shall commence the first day of the month in which application for registration is made, as provided in Section 27-19-31.

               (ii)  Not more than two (2) motor vehicles owned by such a person shall be exempt from ad valorem taxes as provided in this subsection.  Such a motor vehicle shall be exempt from all ad valorem taxes on a percentage of the assessed value of the motor vehicle that is the same as the percentage of the person's disability rating.  The surviving spouse of a deceased person who was issued a license tag under this section shall be entitled to apply for or retain a license tag issued under this section and may continue annually to renew registration for two (2) motor vehicle license tags under this section for as long as the spouse remains unmarried.  In addition, if a deceased person who was eligible to be issued a license tag under this section did not apply for or was not issued a license tag, the surviving spouse of such deceased person shall be entitled to apply for and be issued a license tag under this section and may continue annually to renew registration for two (2) motor vehicle license tags under this section for as long as the spouse remains unmarried.  At the time of application or renewal registration, a surviving spouse who desires to retain a distinctive tag issued under this section shall file with the county tax collector a sworn statement that the spouse is unmarried.  Any such vehicle when so registered shall be exempt from ad valorem taxes as provided in this paragraph (a).

          (b)  (i)  Any legal resident of the State of Mississippi who is a veteran of service in the Armed Forces of the United States and is rated as having service-connected disability by the United States Department of Veterans Affairs, but who is not rated as having one hundred percent (100%) permanent service-connected disability or at least eighty percent (80%) nonpermanent service-connected disability by such department, is privileged to obtain annually under this section a distinctive license tag for one (1) motorcycle registered in his name upon payment of the road and bridge privilege taxes, ad valorem taxes and registration fees as prescribed by law for motorcycles.  The distinctive license tag so issued shall be of such color and design as the Department of Revenue may prescribe and shall consist of such letters or numbers, or both, as may be necessary to distinguish each license tag.  The registration year of such motorcycle shall commence the first day of the month in which application for registration is made, as provided in Section 27-19-31.

               (ii)  One (1) motorcycle owned by such a person shall be exempt from ad valorem taxes as provided in this subsection.  Such a motorcycle shall be exempt from all ad valorem taxes on a percentage of the assessed value of the motorcycle that is the same as the percentage of the person's disability rating.  The surviving spouse of a deceased person who was issued a motorcycle license tag under this section shall be entitled to apply for or retain a license tag issued under this section and may continue annually to renew registration for one (1) motorcycle license tag under this section for as long as the spouse remains unmarried.  In addition, if a deceased person who was eligible to be issued a motorcycle license tag under this section did not apply for or was not issued a license tag, the surviving spouse of such deceased person shall be entitled to apply for and be issued a motorcycle license tag under this section and may continue annually to renew registration for one (1) motorcycle license tag under this section for as long as the spouse remains unmarried.  At the time of application or renewal registration, a surviving spouse who desires to retain a distinctive motorcycle tag issued under this section shall file with the county tax collector a sworn statement that the spouse is unmarried.  Any such motorcycle when so registered shall be exempt from ad valorem taxes as provided in this paragraph (b).

     (2)  Application for the distinctive license tags authorized by this section shall be made to the county tax collector on forms prescribed by the Department of Revenue.  Proof of ownership of a particular motor vehicle or motorcycle for which a license tag is requested must be shown at time of application for such tag.

     (3)  A regular license tag must be properly displayed as required by law until replaced by a distinctive license tag under this section.  The regular license tag must be surrendered to the tax collector upon issuance of the distinctive license tag under this section.  The tax collector shall issue up to two (2) license decals for each distinctive license tag issued under this section, which will expire the same month and year as the regular license tag.  A license tag issued under this section shall not be transferable to any other person.

     SECTION 3.  Section 27-51-41, Mississippi Code of 1972, is amended as follows:

     27-51-41.  (1)  The exemptions from the provisions of this chapter shall be confined to those persons or property exempted by this chapter or by the provisions of the Constitution of the United States or the State of Mississippi.  No exemption as now provided by any other statute shall be valid as against the tax levied by this chapter.  Any subsequent exemption from the tax levied hereunder shall be provided by amendment to this section which shall be inserted in the bill at length.

     (2)  The following shall be exempt from ad valorem taxation:

          (a)  All motor vehicles, as defined in this chapter, and including motor-propelled farm implements and vehicles, while in the hands of bona fide dealers as merchandise and which are not being operated upon the highways of this state.

          (b)  All motor vehicles belonging to the federal government or the State of Mississippi or any agencies or instrumentalities thereof.

          (c)  All motor vehicles owned by any school district in the state.

          (d)  All motor vehicles owned by any fire protection district incorporated in accordance with Sections 19-5-151 through 19-5-207 or by any fire protection grading district incorporated in accordance with Sections 19-5-215 through 19-5-241.

          (e)  All motor vehicles owned by units of the Mississippi National Guard.

          (f)  All motor vehicles which are exempted from highway privilege taxes under Section 27-19-1 et seq.

          (g)  All motor vehicles operated in this state as common and contract carriers of property, private commercial carriers of property, private carriers of property and buses, all of which have a gross weight in excess of ten thousand (10,000) pounds.

          (h)  Antique automobiles as defined in Section 27-19-47, and antique pickup trucks as provided for under Section 27-19-47.2, Mississippi Code of 1972.

          (i)  Street rods as defined in Section 27-19-56.6.

          (j)  (i)  Two (2) motor vehicles owned by a disabled American veteran, or by the spouse of a deceased disabled American veteran, who is entitled to purchase a distinctive license plate or tag in accordance with Section 27-19-53, regardless of the license plate or tag issued to the disabled American veteran or the veteran's spouse if the disabled American veteran is deceased.

              (ii)  One (1) motorcycle owned by a disabled American veteran, or by the spouse of a deceased disabled American veteran, who is entitled to purchase a distinctive license plate or tag in accordance with Section 27-19-53, regardless of the license plate or tag issued to the disabled American veteran or the veteran's spouse if the disabled American veteran is deceased.

          (k)  One (1) motor vehicle owned by the unremarried surviving spouse of a member of the Armed Forces of the United States who, while on active duty, is killed or dies and one (1) motor vehicle owned by the unremarried surviving spouse of a member of a reserve component of the Armed Forces of the United States or of the National Guard who, while on active duty for training, is killed or dies.

          (l)  Motor vehicles owned by recipients of the Congressional Medal of Honor or by former prisoners of war, or by spouses of such deceased persons, in accordance with Section 27-19-54.

          (m)  (i)  One (1) private carrier of passengers, as defined in Section 27-19-3, owned by any religious society, ecclesiastical body or any congregation thereof which is used exclusively for such society and not for profit.

              (ii)  All motor vehicles owned by any such religious society or any educational institution having a seating capacity greater than seven (7) passengers and used exclusively for transporting passengers for religious or educational purposes and not for profit.

          (n)  All motor vehicles primarily used as rentals under rental agreements with a term of not more than thirty (30) continuous days each and under the control of persons who are engaged in the business of renting such motor vehicles and who are subject to the tax under Section 27-65-231.

          (o)  Antique motorcycles as defined in Section 27-19-47.1.

          (p)  One (1) motor vehicle owned by a recipient of the Purple Heart, and one (1) motor vehicle owned by the unremarried surviving spouse of a recipient of the Purple Heart, as provided in Section 27-19-56.5.

          (q)  Motor vehicles that are eligible to display an authentic historical license plate as provided for in Section 27-19-56.11.

          (r)  Motor vehicles that are (i) designed or adapted to be used exclusively in the preparation and loading of chemicals or other material for aerial agricultural application to crops; and (ii) only incidentally used on public roadways in this state.

          (s)  One (1) motor vehicle owned by the mother of a service member who died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war after September 11, 2001, as provided for in Section 27-19-56.162 or Section 27-19-56.524(5).

          (t)  One (1) motor vehicle owned by the unremarried spouse of a service member who died while serving on active duty in the Armed Forces of the United States while the United States was engaged in hostile activities or a time of war after September 11, 2001, as provided for in Section 27-19-56.162 or Section 27-19-56.524(5).

          (u)  Buses and other motor vehicles that are (a) owned and operated by an entity that has entered into a contract with a school board under Section 37-41-31 for the purpose of transporting students to and from schools and (b) used by the entity for such transportation purposes.  This paragraph (u) shall apply to contracts entered into or renewed on or after July 1, 2010.

          (v)  One (1) motor vehicle owned by a recipient of the Silver Star, and one (1) motor vehicle owned by the unremarried surviving spouse of a recipient of the Silver Star, as provided in Section 27-19-56.284.

          (w)  One (1) motor vehicle owned by a person who is a law enforcement officer and who (i) was wounded or otherwise received intentional or accidental bodily injury, regardless of whether occurring before or after July 1, 2014, while engaged in the performance of his official duties, provided the wound or injury was not self-inflicted, (ii) was required to receive medical treatment for the wound or injury due to the nature and extent of the wound or injury, and (iii) is eligible to receive a special license plate or tag under Section 27-19-56 as a result of such wound or injury, regardless of whether the person obtains such a plate or tag.  Application for the exemption provided in this paragraph (w) may be made at the time of initial registration of a vehicle and renewal of registration.  In addition, an applicant for the exemption must provide official written documentation that (i) the applicant is a law enforcement officer who was wounded or otherwise received intentional or accidental bodily injury while engaged in the performance of his official duties and that the wound or injury was not self-inflicted along with official written documentation verifying receipt of medical treatment for the wound or injury and the nature and extent of the wound or injury, and (ii) the applicant is eligible to receive a special license plate or tag under Section 27-19-56 as a result of such wound or injury, regardless of whether the person obtains such a plate or tag.

          (x)  One (1) motor vehicle owned by an honorably discharged veteran of the Armed Forces of the United States who served during World War II, and one (1) motor vehicle owned by the unremarried surviving spouse of such veteran, as provided in Section 27-19-56.438.

          (y)  (i)  Two (2) motor vehicles owned by a disabled American veteran, or by the spouse of a deceased disabled American veteran, who is entitled to purchase a distinctive license tag in accordance with Section 27-19-56.444, regardless of the license tag issued to the disabled American veteran or the veteran's spouse if the disabled American veteran is deceased.  Such a motor vehicle shall be exempt from ad valorem taxation as provided in Section 27-19-56.444.

               (ii)  One (1) motorcycle owned by a disabled American veteran, or by the spouse of a deceased disabled American veteran, who is entitled to purchase a distinctive license tag in accordance with Section 27-19-56.444, regardless of the license tag issued to the disabled American veteran or the veteran's spouse if the disabled American veteran is deceased.  Such a motorcycle shall be exempt from ad valorem taxation as provided in Section 27-19-56.444.

     (3)  Any claim for tax exemption by authority of the above-mentioned code sections or by any other legal authority shall be set out in the application for the road and bridge privilege license, and the specific legal authority for such tax exemption claim shall be cited in said application, and such authority cited shall be shown by the tax collector on the tax receipt as his authority for not collecting such ad valorem taxes, and the tax collector shall carry forward such information in his tax collection reports.

     (4)  Any motor vehicle driven over the highways of this state to the extent that the owner of such motor vehicle is required to purchase a road and bridge privilege license in this state, yet the legal situs of such motor vehicle is located in another state, shall be exempt from ad valorem taxes authorized by this chapter.

     (5)  If a taxpayer shall sell, trade or otherwise dispose of a vehicle on which the ad valorem and road and bridge privilege taxes have been paid in any county in the state, he shall remove the license plate from the vehicle.  Such license plate must be surrendered to the issuing authority with the corresponding tax receipt, if required, and credit shall be allowed for the taxes paid for the remaining tax year on like privilege or ad valorem taxes due on another vehicle owned by the seller or transferor or by the seller's or transferor's spouse or dependent child.  If the seller or transferor does not elect to receive such credit at the time the license plate is surrendered, the issuing authority shall issue a certificate of credit to the seller or transferor, or to the seller's or transferor's spouse or dependent child, or to any other person, business or corporation, at the direction of the seller or transferor, for the remaining unexpired taxes prorated from the first day of the month following the month in which the license plate is surrendered.  The total of such credit may be used by the person or entity to whom the certificate of credit is issued, regardless of the relative amounts attributed to privilege taxes or to county, school or municipal ad valorem taxes.  Any credit allowed for taxes due or any certificate of credit issued may be applied to like taxes owed in any county by the person to whom the credit is allowed or by the person possessing the certificate of credit.  No credit, however, shall be allowed on the charge made for the license plate.  Such license plates surrendered to the tax collector shall be retained by him, and in no event shall such license plate be attached to any vehicle after being surrendered to the tax collector, nor shall any license plate be transferred from one (1) vehicle to any other vehicle.

     (6)  If the person owning a vehicle subject to taxation under the provisions of this chapter does not operate such vehicle on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of the tag and decals to the date on which he makes application for a current license tag or decals, he shall pay such ad valorem tax for a period of twelve (12) months beginning with the first day of the month in which he applies for a current license tag or decals under Chapter 19, Title 27, Mississippi Code of 1972.  The owner shall submit an affidavit with an application attesting to the fact that the vehicle was not operated on the highways of this state from the date of acquisition or, if previously registered, from the end of the anniversary month of the tag and decals to the date on which he makes application for the current license tag or decals.

     (7)  Any person found violating any of the provisions of this section shall be arrested and tried, and if found guilty shall be fined in an amount double the total amount of taxes involved.

     SECTION 4.  Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

     SECTION 5.  This act shall take effect and be in force from and after July 1, 2023.