Mississippi 2026 Regular Session

Mississippi Senate Bill SB2124

Introduced
1/13/26  
Refer
1/13/26  

Caption

Tax sales; revise provisions related to.

Impact

One notable aspect of this bill is its emphasis on landowners' responsibilities to provide a current mailing address to the Chancery Clerk of the county where their property is located. Should a landowner fail to provide an address, they cannot claim a lack of notice under this chapter. This change may promote accountability among landowners but raises questions about enforcing compliance and potential impacts on those who may not have stable living situations.

Summary

Senate Bill 2124 aims to amend several sections of the Mississippi Code relating to tax sales. The bill introduces provisions stating that a tax sale may be voidable if there is an inadvertent failure by the clerk to send required notice to landowners. However, if the purchaser of the tax sale provides required notice, or if the landowner had actual notice, the sale is not deemed void. This addresses concerns over transparency in the process and ensures that landowners are adequately informed.

Contention

Another significant amendment in SB2124 allows tax sale purchasers to provide notice not only to landowners but also to mortgagees and lienholders. This could complicate the tax sale process, especially if multiple parties are involved. Additionally, the bill prohibits the use of homestead exemptions in certain legal actions concerning tax sales, which could impact homeowners' rights to defend against foreclosure on their properties. Overall, these changes reflect a balancing act between the rights of buyers in tax sales and the protection of homeowners.

Companion Bills

No companion bills found.

Previously Filed As

MS HB625

Ad valorem taxes; revise certain provisions regarding disposition of excess proceeds from sale of land for.

MS SB2854

Tourism project sales tax incentive program; revise various provisions of.

MS HB248

Sales tax; revise exemption for sales of food to certain charitable organizations.

MS SB3095

Tax; cut income and grocery taxes, increase fuel excise tax, and adjust distribution of certain fuel and sales taxes.

MS SB2706

Mississippi Hemp Cultivation Act; rename, revise and create new provisions related to.

MS HB1630

"Mississippi Student Funding Formula"; revise to clarify certain provisions related to.

MS HB1239

Data center enterprises; revise certain definitions and other provisions relating to tax exemptions.

MS HB1502

MS Hemp Cultivation Act; revise provisions of and legalize manufacture and sale of hemp beverages.

MS SB3168

Data center enterprises; revise certain definitions and other provisions relating to tax exemptions.

MS HB1052

Municipal special sales tax; revise use of revenue for certain purposes.

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