MississippiSB 28632026 Regular SessionSenateWALLET

Bayou Casotte Industrial Zone Establishment Act; enact.

Sponsored By: Brice Wiggins (Republican)

Signed by Governor

Ways and MeansFinance

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 3 benefits, 1 costs, 0 mixed.

Business incentives still apply in zone

Creating the zone does not cancel any economic development incentives. Businesses in the zone can still claim any tax exemptions or credits they qualify for. The law does not create new tax breaks.

No city annexation of the zone

Cities cannot annex any part of the Bayou Casotte Industrial Zone. Any past or pending annexation actions are void. State law also blocks boundary changes that would add the zone. Paying city taxes or getting city services in the zone does not waive this ban.

New Bayou Casotte Industrial Zone

The law creates the Bayou Casotte Industrial Zone in unincorporated Jackson County. It requires the zone’s legal boundaries to be filed with the Secretary of State and the state economic development office. This sets an official map so owners and developers know the exact area.

County and school taxes still apply

If you own property in the zone, Jackson County and the Pascagoula-Gautier School District can collect property taxes. The law does not change tax rates or exemptions. Any lawful local assessments or levies in place before the law remain in effect for those properties.

Sponsors & Cosponsors

Sponsor

Brice Wiggins
Republican • Senate

Cosponsors

Jeremy England
Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 164 • No: 1

House vote • 3/10/2026

Passed

Yes: 112 • No: 1

Senate vote • 2/12/2026