The civic record
Read. Follow. Verify.Mississippi SB 3162 Proposes Full Ad Valorem Property Tax Exemptions for Seniors, Veterans, and Active-Duty Military
Last action · February 25, 2026: 02/25 (S) Died In CommitteeSponsor: Don Hartness
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Proposed
Senate Bill 3162 amends Section 27-33-75 of the Mississippi Code of 1972 to phase in full property tax exemptions on the of homesteads for residents aged 65 and older, their unremarried surviving spouses, honorably discharged American veterans, and active-duty members of the United States Armed Forces, effective January 1, 2027.
Property owners meeting specific age, military service, or surviving spouse criteria would save money by having their homestead's entirely exempted from local school district and county general fund property taxes.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Qualified homeowners aged 65 and older
They receive a full exemption from all ad valorem taxes on the assessed value of their homestead property starting January 1, 2027.
Active-duty members of the United States Armed Forces
They are granted an exemption from all ad valorem taxes on the assessed value of their homestead property from and after January 1, 2027.
County general funds and school districts
They experience changes in tax revenue sources as exemptions are applied equally across school and county general fund levies.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Who qualifies for the full ad valorem property tax exemption under the bill starting in 2027?
How are ad valorem tax exemptions split between local government funds?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died in committee.
Procedural history
2 actions- Feb 25, 2026Senate02/25 (S) Died In Committee
- Feb 20, 2026SenateCommittee02/20 (S) Referred To Finance
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Phased Expansion of Homestead Exemptions
The bill builds on prior incremental amendments from 2015, 2018, 2023, and 2025 to systematically extend full property tax exemptions to older demographics and military members.
Connected Entities
Sources
billstatus.ls.state.ms.us
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 65)
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
Publisher tools
