HB 4044 — Ad valorem tax; revise certain homestead exemption eligibility provisions, revise distribution of portion paid on certain homestead property.
Last action — 03/25 Approved by Governor
-
✓Introduced
-
✓In Committee
-
✓Passed House
-
✓Passed Senate
-
✓To Executive
-
6Enacted
This bill has been enacted into law. Introduced February 23, 2026. Enacted.
Signed by Governor Tate Reeves (Republican) on March 19, 2026.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
-
Enacted
Current position in the legislative process.
-
1 sponsor
1 primary, 0 co-sponsors signed on.
-
Single-party support
Sponsorship is currently within one party (1 R).
-
Cleared a recorded vote
Passed 2 recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Summary
AN ACT TO AMEND SECTIONS 27-33-51 AND 27-33-63, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF A CLAIMANT FOR HOMESTEAD EXEMPTION HAS FAILED TO COMPLY, OR THE CLAIMANT'S SPOUSE HAS FAILED TO COMPLY, WITH THE INCOME TAX LAWS OF THIS STATE, THE CLAIMANT SHALL BE ELIGIBLE FOR HOMESTEAD EXEMPTION, BUT THE AMOUNT OF THE EXEMPTION DETERMINED FOR THE PROPERTY SHALL NOT BE DEDUCTED FROM THE AD VALOREM TAXES DUE ON THE PROPERTY; TO PROVIDE THAT FOR AD VALOREM TAXES COLLECTED ON SUCH PROPERTY, THE AMOUNT OF THE AD VALOREM TAXES COLLECTED, THAT IS EQUAL TO THE HOMESTEAD EXEMPTION AMOUNT THAT WAS NOT DEDUCTED FROM THE AD VALOREM TAXES DUE ON THE PROPERTY, SHALL BE REMITTED BY THE TAX COLLECTOR TO THE DEPARTMENT OF REVENUE, NOT TO EXCEED THE AMOUNT OF THE OBLIGATION FOR WHICH THE TAXPAYER OR TAXPAYER'S SPOUSE HAS FAILED TO COMPLY WITH THE INCOME TAX LAWS OF THIS STATE; TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL APPLY THE AMOUNT REMITTED BY THE TAX COLLECTOR AGAINST THE TAXPAYER'S OR TAXPAYER'S SPOUSE'S INCOME TAX OBLIGATION; TO AMEND SECTION 27-33-11, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "TAX LOSS" UNDER THE HOMESTEAD EXEMPTION LAW; TO BRING FORWARD SECTIONS 27-33-75, 27-33-77 AND 27-33-79, MISSISSIPPI CODE OF 1972, WHICH ARE SECTIONS OF THE HOMESTEAD EXEMPTION LAW, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTION 27-41-77, MISSISSIPPI CODE OF 1972, WHICH RELATES TO THE DISPOSITION OF EXCESS PROCEEDS RESULTING FROM THE SALE OF LAND FOR NONPAYMENT OF AD VALOREM TAXES, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTIONS 27-45-1 AND 27-45-5, MISSISSIPPI CODE OF 1972, WHICH RELATE TO THE REDEMPTION OF LAND SOLD FOR NONPAYMENT OF AD VALOREM TAXES, FOR THE PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.
Bill Text
- Text View text Current pdf
Action History
-
03/25 Approved by Governor
-
03/19 (S) Enrolled Bill Signed
-
03/18 (H) Enrolled Bill Signed
-
03/18 (S) Returned For Enrolling
-
03/17 (S) Passed
-
03/16 (S) Title Suff Do Pass
-
03/04 (S) Referred To Finance
-
02/26 (H) Transmitted To Senate
-
02/25 (H) Passed
-
02/24 (H) Title Suff Do Pass
-
02/23 (H) Referred To Ways and Means
Sponsors
- III John Thomas "Trey" Lamar · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 174 not signed on
Sponsors (1)
- John Thomas "Trey" Lamar, III Republican
Co-sponsors (0)
None.
Not signed on (174)
174 members have not signed on to this bill.
Show all 174 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 14 | 0 | 0 | 0 |
| Republican | 27 | 0 | 0 | 0 |
| Democrat | 11 | 0 | 0 | 0 |
| Total | 52 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (52)
| Member | Party | Vote |
|---|---|---|
| Barnett | — | Yea |
| Blackmon | — | Yea |
| Blackwell | — | Yea |
| Boyd | — | Yea |
| Gillespie Isom | — | Yea |
| Jackson | — | Yea |
| Johnson | — | Yea |
| Ladner | — | Yea |
| Simmons D. T. (12th) | — | Yea |
| Simmons S. (13th) | — | Yea |
| Taylor | — | Yea |
| Thompson | — | Yea |
| Turner-Ford | — | Yea |
| Williams | — | Yea |
| Albert Butler | Democrat | Yea |
| David Blount | Democrat | Yea |
| Gary Brumfield | Democrat | Yea |
| Hillman Terome Frazier | Democrat | Yea |
| Hob Bryan | Democrat | Yea |
| Johnny DuPree | Democrat | Yea |
| Joseph Thomas | Democrat | Yea |
| Justin Pope | Democrat | Yea |
| Kamesha Mumford | Democrat | Yea |
| Rod Hickman | Democrat | Yea |
| Sollie B. Norwood | Democrat | Yea |
| Andy Berry | Republican | Yea |
| Angela Burks Hill | Republican | Yea |
| Benjamin Suber | Republican | Yea |
| Brian Rhodes | Republican | Yea |
| Brice Wiggins | Republican | Yea |
| Briggs Hopson | Republican | Yea |
| Chad McMahan | Republican | Yea |
| Chuck Younger | Republican | Yea |
| Daniel H. Sparks | Republican | Yea |
| Dean Kirby | Republican | Yea |
| Dennis DeBar, Jr. | Republican | Yea |
| Don Hartness | Republican | Yea |
| J. Walter Michel | Republican | Yea |
| Jason Barrett | Republican | Yea |
| Jeff Tate | Republican | Yea |
| Jeremy England | Republican | Yea |
| Joel R. Carter, Jr. | Republican | Yea |
| Joey Fillingane | Republican | Yea |
| Joseph M. Seymour | Republican | Yea |
| Josh Harkins | Republican | Yea |
| Kathy L. Chism | Republican | Yea |
| Lydia Graves Chassaniol | Republican | Yea |
| Michael McLendon | Republican | Yea |
| Neil S. Whaley | Republican | Yea |
| Rita Potts Parks | Republican | Yea |
| Scott DeLano | Republican | Yea |
| Tyler McCaughn | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 65 | 0 | 0 | 2 |
| Unaffiliated | 23 | 0 | 0 | 3 |
| Democrat | 28 | 0 | 0 | 0 |
| Independent | 2 | 0 | 0 | 0 |
| Total | 118 | 0 | 0 | 5 |
| % of votes cast | 96% | 0% | 0% | 4% |
How each member voted (123)
| Member | Party | Vote |
|---|---|---|
| Anderson (110th) | — | Yea |
| Bailey (23rd) | — | Yea |
| Bailey (49th) | — | Yea |
| Barnett | — | Yea |
| Bell (21st) | — | Yea |
| Bell (65th) | — | Yea |
| Blackmon | — | Yea |
| Blackwell | — | Yea |
| Boyd (19th) | — | Yea |
| Boyd (37th) | — | Yea |
| Ford (54th) | — | Yea |
| Ford (73rd) | — | Yea |
| Gibbs (36th) | — | Yea |
| Gibbs (72nd) | — | Yea |
| Holloway (27th) | — | Yea |
| Jackson (11th) | — | Yea |
| Jackson (45th) | — | Yea |
| Johnson | — | Yea |
| Ladner | — | Yea |
| Taylor | — | Yea |
| Thompson | — | Yea |
| Williams | — | Yea |
| Mr. Speaker | — | Yea |
| Holloway (76th) | — | Not Voting |
| Anderson (122nd) | — | Not Voting |
| Necessary for Passage--71 | — | Not Voting |
| Bo Brown | Democrat | Yea |
| Bob Evans | Democrat | Yea |
| Bryant W. Clark | Democrat | Yea |
| Carl Mickens | Democrat | Yea |
| Cedric Burnett | Democrat | Yea |
| Daryl Porter | Democrat | Yea |
| Earle S. Banks | Democrat | Yea |
| Fabian Nelson | Democrat | Yea |
| Gregory Elliott | Democrat | Yea |
| Hester Jackson McCray | Democrat | Yea |
| Jeffery Harness | Democrat | Yea |
| Jeffrey Hulum III | Democrat | Yea |
| John G. Faulkner | Democrat | Yea |
| John W. Hines, Sr. | Democrat | Yea |
| Justin Crosby | Democrat | Yea |
| Kabir Karriem | Democrat | Yea |
| Omeria Scott | Democrat | Yea |
| Oscar Denton | Democrat | Yea |
| Otis Anthony | Democrat | Yea |
| Percy W. Watson | Democrat | Yea |
| Robert L. Sanders | Democrat | Yea |
| Ronnie C. Crudup | Democrat | Yea |
| Solomon C. Osborne | Democrat | Yea |
| Stephanie Foster | Democrat | Yea |
| Tamarra Butler-Washington | Democrat | Yea |
| Timaka James-Jones | Democrat | Yea |
| Tracey T. Rosebud | Democrat | Yea |
| Zakiya Summers | Democrat | Yea |
| Angela Cockerham | Independent | Yea |
| Shanda Yates | Independent | Yea |
| Becky Currie | Republican | Yea |
| Beth Luther Waldo | Republican | Yea |
| Bill Kinkade | Republican | Yea |
| Bill Pigott | Republican | Yea |
| Billy Adam Calvert | Republican | Yea |
| Brad Mattox | Republican | Yea |
| Brent Powell | Republican | Yea |
| C. Scott Bounds | Republican | Yea |
| Carolyn Crawford | Republican | Yea |
| Casey Eure | Republican | Yea |
| Celeste Hurst | Republican | Yea |
| Clay Deweese | Republican | Yea |
| Clay Mansell | Republican | Yea |
| Dan Eubanks | Republican | Yea |
| Dana McLean | Republican | Yea |
| Donnie Scoggin | Republican | Yea |
| Elliot Burch | Republican | Yea |
| Fred Shanks | Republican | Yea |
| Gene Newman | Republican | Yea |
| Greg Haney | Republican | Yea |
| Henry Zuber III | Republican | Yea |
| Jansen Owen | Republican | Yea |
| Jay McKnight | Republican | Not Voting |
| Jeff Hale | Republican | Yea |
| Jeffrey S. Guice | Republican | Yea |
| Jerry R. Turner | Republican | Yea |
| Jim Estrada | Republican | Yea |
| Jimmy Fondren | Republican | Yea |
| Jody Steverson | Republican | Yea |
| Joey Hood | Republican | Yea |
| John Read | Republican | Yea |
| John Thomas "Trey" Lamar, III | Republican | Yea |
| Jonathan McMillan | Republican | Yea |
| Joseph Tubb | Republican | Yea |
| Josh Hawkins | Republican | Yea |
| Justin Keen | Republican | Yea |
| Karl Oliver | Republican | Yea |
| Ken Morgan | Republican | Yea |
| Kent McCarty | Republican | Yea |
| Kevin Felsher | Republican | Yea |
| Kevin Horan | Republican | Not Voting |
| Kimberly Remak | Republican | Yea |
| Lance Varner | Republican | Yea |
| Larry Byrd | Republican | Yea |
| Lee Yancey | Republican | Yea |
| Lester Carpenter | Republican | Yea |
| Manly Barton | Republican | Yea |
| Mark Tullos | Republican | Yea |
| Missy McGee | Republican | Yea |
| Noah Sanford | Republican | Yea |
| Price Wallace | Republican | Yea |
| Randy Rushing | Republican | Yea |
| Richard Bennett | Republican | Yea |
| Rob Roberson | Republican | Yea |
| Rodney Hall | Republican | Yea |
| Sam C. Mims, V | Republican | Yea |
| Sam Creekmore IV | Republican | Yea |
| Shane Aguirre | Republican | Yea |
| Stacey Hobgood-Wilkes | Republican | Yea |
| Stephen A. Horne | Republican | Yea |
| Steve Lott | Republican | Yea |
| Steve Massengill | Republican | Yea |
| Troy Smith | Republican | Yea |
| Vince Mangold | Republican | Yea |
| W.I. "Doc" Harris | Republican | Yea |
| William Tracy Arnold | Republican | Yea |
| Zachary Grady | Republican | Yea |
Subjects
Frequently asked questions
- What does HB 4044 do?
- AN ACT TO AMEND SECTIONS 27-33-51 AND 27-33-63, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF A CLAIMANT FOR HOMESTEAD EXEMPTION HAS FAILED TO COMPLY, OR THE CLAIMANT'S SPOUSE HAS FAILED TO COMPLY, WITH THE INCOME TAX LAWS OF THIS STATE, THE CLAIMANT SHALL BE ELIGIBLE FOR HOMESTEAD EXEMPTION, BUT THE AMOUNT OF THE EXEMPTION DETERMINED FOR THE PROPERTY SHALL NOT BE DEDUCTED FROM THE AD VALOREM TAXES DUE ON THE PROPERTY; TO PROVIDE THAT FOR AD VALOREM TAXES COLLECTED ON SUCH PROPERTY, THE AMOUNT OF THE AD VALOREM TAXES COLLECTED, THAT IS EQUAL TO THE HOMESTEAD EXEMPTION AMOUNT THAT WAS NOT DEDUCTED FROM THE AD VALOREM TAXES DUE ON THE PROPERTY, SHALL BE REMITTED BY THE TAX COLLECTOR TO THE DEPARTMENT OF REVENUE, NOT TO EXCEED THE AMOUNT OF THE OBLIGATION FOR WHICH THE TAXPAYER OR TAXPAYER'S SPOUSE HAS FAILED TO COMPLY WITH THE INCOME TAX LAWS OF THIS STATE; TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL APPLY THE AMOUNT REMITTED BY THE TAX COLLECTOR AGAINST THE TAXPAYER'S OR TAXPAYER'S SPOUSE'S INCOME TAX OBLIGATION; TO AMEND SECTION 27-33-11, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "TAX LOSS" UNDER THE HOMESTEAD EXEMPTION LAW; TO BRING FORWARD SECTIONS 27-33-75, 27-33-77 AND 27-33-79, MISSISSIPPI CODE OF 1972, WHICH ARE SECTIONS OF THE HOMESTEAD EXEMPTION LAW, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTION 27-41-77, MISSISSIPPI CODE OF 1972, WHICH RELATES TO THE DISPOSITION OF EXCESS PROCEEDS RESULTING FROM THE SALE OF LAND FOR NONPAYMENT OF AD VALOREM TAXES, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTIONS 27-45-1 AND 27-45-5, MISSISSIPPI CODE OF 1972, WHICH RELATE TO THE REDEMPTION OF LAND SOLD FOR NONPAYMENT OF AD VALOREM TAXES, FOR THE PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.
- Who sponsors HB 4044?
- HB 4044 is sponsored by John Thomas "Trey" Lamar, III (Republican).
- What is the current status of HB 4044?
- This bill has been enacted into law. Introduced February 23, 2026. Enacted.
- Where can I track HB 4044?
- Track HB 4044 free on One Click Politics — get push/email alerts when it moves.
Make your voice heard on HB 4044
Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.
Stay ahead of HB 4044
Last checked for changes 3 months ago · updated continuously
One Click Politics tracks every bill in Congress and all 50 states.
Track this bill →