Mississippi 2026 Regular Session

Mississippi House Bill HB4172

Introduced
3/20/26  
Refer
3/20/26  
Engrossed
3/29/26  
Refer
3/29/26  

Caption

Jackson County; authorize to establish public improvement district with power to levy retail assessment.

Impact

The bill directly alters local governance and financial practices by allowing the district to levy a retail assessment, which can be up to one percent of gross sales. This charge is to be paid by businesses and can be added to the sales price of goods and services. The proceeds from this assessment will be used for the costs associated with projects undertaken by the district, including servicing any debts that might be incurred. Furthermore, the bill mandates an election for the imposition of this assessment, ensuring that the district's tax increase has public approval, fostering a sense of community involvement in local governance.

Summary

House Bill 4172 authorizes the Board of Supervisors of Jackson County, Mississippi, to establish a Public Improvement District (PID) with the authority to impose and collect a retail assessment. This bill is significant in promoting economic development as it allows for the creation of a PID that can initiate projects requiring a substantial private investment of at least seventy million dollars. The retail assessment is intended to provide necessary funding for these projects, ensuring that a dedicated revenue stream is available.

Sentiment

The sentiment surrounding HB 4172 appears generally supportive among local government officials who see the potential for significant economic growth and development. However, there may be concerns among residents and business owners about increased costs due to the new retail assessment. The requirement for a 60% voter approval before the implementation of the assessment also provides a democratic approach to introducing new taxes, which some proponents argue enhances accountability and transparency.

Contention

Notable points of contention could arise regarding the effectiveness of such public improvement districts. Critics may question whether the proposed projects will deliver the intended benefits relative to the costs imposed on local businesses and consumers. Additionally, the bill's requirement for an annual audit and separate accounting for the funds derived from the retail assessment could become a subject of discussion regarding transparency, efficiency in fund management, and the oversight mechanisms provided for the district's activities.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1697

Bonds; authorize issuance to assist City of Jackson with park improvements.

MS HB1696

Bonds; authorize issuance to assist Hinds County with improvements to the Jackson Police Department Training Academy.

MS HB1411

Gaming; authorize a licensed gaming establishment in City of Jackson.

MS HB1884

Bonds; authorize issuance to assist Hinds County with road improvements in Supervisors District 5.

MS HB136

Bonds; authorize issuance to assist City of Jackson with improvements to senior centers, community centers and gymnasiums.

MS HB1641

Bonds; authorize issuance to assist Pike County with improvements to the McComb Public Library.

MS SB3269

Chickasaw County; authorize assessments on convictions for improvements to courthouses and pretrial detention facilities.

MS HB1962

Chickasaw County; authorize assessments on convictions for improvements to courthouses and pretrial detention facilities.

MS HB835

Bonds; authorize issuance to assist Hinds County with improvements to the Hinds County Courthouse.

MS HB1511

Counties and cities; authorize publication of notice with county or city website or social media.

Similar Bills

MS HB1284

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MS SR92

Congratulate former MS Supreme Court Justice Jimmy Maxwell upon his investiture as United States District Court Judge.

MS SR90

Congratulate former State Senator Bobby Chamberlin upon his investiture as United States District Court Judge.

MS SR152

Commend District 44 Senator John A. Polk for distinguished service to State Senate.

MS SB3062

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MS HR83

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MS HB1096

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