HB58

Mississippi HB58 exempts one motor vehicle from ad valorem taxation for unremarried surviving spouses of law enforcement officers or employees who.

Mississippi HB58 amends Section 27-51-41 of the Mississippi Code to exempt one motor vehicle from ad valorem taxation for unremarried surviving spouses of law enforcement officers or employees who died while in the performance of their official duties or due to injuries sustained in the line of duty. The bill specifies that the exemption applies to spouses who have not remarried and provides for the continuation of ad valorem tax laws for assessing, collecting, and enforcing taxes. The exemption is effective from July 1, 2026.