# Mississippi SB 3109: Taxes; exempt leases and subleases of state park lands to nonprofits.

Mississippi SB 3109, Taxes; exempt leases and subleases of state park lands to nonprofits., is a 2026 Regular Session Senate bill sponsored by David Blount (Democratic); status signed, last action 2026-04-08 (Approved by Governor); PRIA reads it as touching household money (as of 2026-10-27).

- Canonical: https://policyrisk.com/state-bill/MS-SB3109-2026
- As of: 2026-10-27
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Mississippi SB 3109
- State: Mississippi
- Session: 2026 Regular Session
- Title: Taxes; exempt leases and subleases of state park lands to nonprofits.
- Status: signed
- Chamber: Senate
- Introduced: 2026-02-17
- Last action: 2026-04-08, Approved by Governor
- Sponsor: David Blount (Democratic)
- Cosponsors: 0
- Subjects: Ways and Means, Finance
- Touches household money: yes
- Roll calls: 4 (334 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Lower taxes for nonprofit park operators: benefit, low. Starting January 1, 2026, qualifying nonprofits pay no state or local property tax on state park leases or subleases. The nonprofit must use the property to develop, support, improve, administer, or operate state park lands.

## Sponsors and cosponsors

- Sponsor: David Blount (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-29 | House | Conference Report Adopted | pass | 119 | 0 |   |
| 2026-03-29 | Senate | Conference Report Adopted | pass | 50 | 0 |   |
| 2026-03-17 | House | Passed As Amended | pass | 115 | 0 | 2 |
| 2026-02-25 | Senate | Passed | pass | 50 | 0 |   |

## Actions (20)

- 2026-04-08: Approved by Governor (legislature)
- 2026-04-02: Enrolled Bill Signed (House)
- 2026-04-02: Enrolled Bill Signed (Senate)
- 2026-03-29: Conference Report Adopted (Senate)
- 2026-03-29: Conference Report Adopted (House)
- 2026-03-27: Conference Report Filed (House)
- 2026-03-27: Conference Report Filed (Senate)
- 2026-03-25: Conferees Named Lamar,Steverson,Gibbs (36th) (House)
- 2026-03-24: Conferees Named Harkins,Rhodes,Blount (Senate)
- 2026-03-19: Decline to Concur/Invite Conf (Senate)
- 2026-03-18: Returned For Concurrence (House)
- 2026-03-17: Passed As Amended (House)
- 2026-03-17: Amended (House)
- 2026-03-16: Title Suff Do Pass As Amended (House)
- 2026-02-26: Referred To Ways and Means (House)
- 2026-02-26: Transmitted To House (Senate)
- 2026-02-25: Passed (Senate)
- 2026-02-25: Committee Substitute Adopted (Senate)
- 2026-02-19: Title Suff Do Pass Comm Sub (Senate)
- 2026-02-17: Referred To Finance (Senate)

## Bill text

- As Introduced: [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/SB/3100-3199/SB3109IN.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/3100-3199/SB3109IN.pdf)
- As Passed: [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/SB/3100-3199/SB3109PS.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/3100-3199/SB3109PS.pdf)
- Committee Amendment No 1 (Adopted): [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/ham/SB3109_H_Cmte_Amend_01.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/ham/SB3109_H_Cmte_Amend_01.pdf)
- Committee Substitute: [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/SB/3100-3199/SB3109CS.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/3100-3199/SB3109CS.pdf)
- Enrolled: [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/SB/3100-3199/SB3109SG.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/3100-3199/SB3109SG.pdf)

## Related bills

- HB 1653: Local Improvements Project Fund and IHL Capital Improvements Fund; revise certain projects funded with monies from. (signed)
- HB 1924: Appropriation; Attorney General. (signed)
- SB 3051: Appropriation; Finance and Administration, Department of. (signed)
- SB 3110: Tax credits; authorize for contributions by certain taxpayers to certain hospitals. (signed)
- SB 2917: Budget; provide for various transfers of funds, and create various special funds. (signed)
- SB 3071: Appropriation; Gulf Coast Restoration Funds to the Mississippi Development Authority. (signed)

## Sources
- [As Introduced (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/SB/3100-3199/SB3109IN.htm)
- [As Introduced (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/3100-3199/SB3109IN.pdf)
- [As Passed (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/SB/3100-3199/SB3109PS.htm)
- [As Passed (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/3100-3199/SB3109PS.pdf)
- [Committee Amendment No 1 (Adopted) (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/ham/SB3109_H_Cmte_Amend_01.htm)
- [Committee Amendment No 1 (Adopted) (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/ham/SB3109_H_Cmte_Amend_01.pdf)
- [Committee Substitute (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/SB/3100-3199/SB3109CS.htm)
- [Committee Substitute (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/3100-3199/SB3109CS.pdf)
- [Enrolled (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/SB/3100-3199/SB3109SG.htm)
- [Enrolled (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/3100-3199/SB3109SG.pdf)

## Related
- [HB 1653: Local Improvements Project Fund and IHL Capital Improvements Fund; revise certa…](https://policyrisk.com/state-bill/MS-HB1653-2026)
- [HB 1924: Appropriation; Attorney General.](https://policyrisk.com/state-bill/MS-HB1924-2026)
- [SB 3051: Appropriation; Finance and Administration, Department of.](https://policyrisk.com/state-bill/MS-SB3051-2026)
- [SB 3110: Tax credits; authorize for contributions by certain taxpayers to certain hospit…](https://policyrisk.com/state-bill/MS-SB3110-2026)
- [SB 2917: Budget; provide for various transfers of funds, and create various special fund…](https://policyrisk.com/state-bill/MS-SB2917-2026)
- [SB 3071: Appropriation; Gulf Coast Restoration Funds to the Mississippi Development Auth…](https://policyrisk.com/state-bill/MS-SB3071-2026)
- [Mississippi bills](https://policyrisk.com/states/mississippi/bills)
- [Mississippi state hub](https://policyrisk.com/states/mississippi)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MS-SB3109-2026 (as of 2026-10-27).