MississippiHB 41342026 Regular SessionHouseWALLET

Lowndes County; authorize to establish an Industrial Zone Emergency Response District.

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

6 provisions identified: 2 benefits, 1 costs, 3 mixed.

State tax break on district bonds

District property and revenue, and the district’s bonds and the income from them, are exempt from state, county, and city taxes. The exemption does not cover inheritance, transfer, or estate taxes. Bonds may state this tax exemption on their face.

New emergency services near airport

The law lets the district run fire and emergency medical services. It can buy, build, and operate stations, trucks, and equipment. It can hire staff or contract for help and make contracts to support service. It can pledge its own revenues and buy goods under the same sales tax rules as counties.

New property and per-employee charges

The county now levies two charges to fund the district each year. One is a property tax on real property and improvements in the district. The other is a per‑employee assessment on each taxpayer, set so each source raises half of the district’s requested amount. Government entities and parcels classified as non‑industrial are exempt. Businesses must certify average monthly employment by August 1 for the year ending June 30; the assessor certifies values by August 15, and LCIDA certifies participation factors by August 30.

Bonds and loans to fund services

The district can issue bonds, with county consent, to buy or repair stations, vehicles, and equipment. Bonds can run up to 20 years and must follow state interest limits. It can also borrow against expected tax and assessment revenue, up to 50% of what is still uncollected, and must repay by the next April 1. If revenues drop unexpectedly, it can issue promissory notes up to 25% of the affected budget portion and repay them in equal parts over the next three years; each year the county levies half by property tax and half by per‑employee assessment to pay the debt. The district may also receive grants or county appropriations to support operations.

How the district forms and ends

The county can create the district after a public hearing and a petition from taxpayers that together make up at least 80% of participation factors. Notices run for three straight weeks before the hearing, and any appeal must be filed within 10 days. Parcels can be added if they are within 3.5 miles of the district or touch it, lie in the county, and are outside any city. Annexation needs owner consent or the same petition process. The district can dissolve at the end of a fiscal year if at least six commissioners and the county board agree; assets can go to the county and leftover funds go to the county general fund.

Who runs it and budget limits

A seven‑member board runs the district. For the first two years, LCIDA and named major taxpayers appoint members; after that, LCIDA and the five taxpayers with the largest participation factors appoint most members. Commissioners take an oath and post a $50,000 bond; they are reimbursed for expenses. The board must file a budget by August 1, hold a public hearing at least a week before, and publish a summary. Bigger year‑over‑year budget increases need more votes: up to 4% needs a simple majority; over 4% to 7% needs five votes; over 7% to 10% needs six; above 10% must be unanimous.

Sponsors & Cosponsors

Sponsor

Nicole Boyd
Republican • Senate

Cosponsors

Justis Gibbs
House
Kabir Karriem
Democratic • House
Dana McLean
Republican • House
Carl L. Mickens
Democratic • House
Rob Roberson
Republican • House
Lane Taylor
Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 167 • No: 0

Senate vote • 3/27/2026

Passed

Yes: 49 • No: 0 • Other: 1

House vote • 3/23/2026