In General

  1. Law
  2. Mississippi Code
  3. Taxation and Finance
  4. Ad Valorem Taxes-General Exemptions
  5. In General

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Section
27-31-1

Exempt property

Section
27-31-2

Property owned by not-for-profit foundation providing charitable contributions and funding for legal services to the poor and projects to improve administration of justice

Section
27-31-3

Turpentine, etc.; agricultural products

Section
27-31-5

Little theatre property

Section
27-31-7

Certain manufactured products held for sale or shipment to other than final consumer

Section
27-31-9

Parking garages not operated for profit; exemption by counties

Section
27-31-11

Parking garages not operated for profit; exemption by municipalities

Section
27-31-13

Commodities in transit

Section
27-31-15

Nonprofit cooperative electric power associations

Section
27-31-17

Bonds, etc., of agricultural agencies

Section
27-31-19

Oil, gas and other petroleum products refined in state

Section
27-31-20

Certain electric generating facilities and integrated gasification process facilities

Section
27-31-21

Public school libraries and buildings

Section
27-31-23

Confederate soldiers' home

Section
27-31-25

Toll bridges

Section
27-31-27

Registered or licensed aircraft

Section
27-31-29

Newly constructed single-family dwellings

Section
27-31-30

Certain military housing units and ancillary supporting facilities

Section
27-31-31

Structures within central business district of municipality

Section
27-31-32

Exemption from certain ad valorem taxes for residential structures improved, renovated or converted in areas designated as blighted; procedure

Section
27-31-33

Certain leasehold interests belonging to the state or a political subdivision

Section
27-31-34

Possessory and leasehold interests of lessees under certain lease contracts, leases or leaseholds

Section
27-31-35

Property related to project defined in Mississippi Superconducting Super Collider Act

Section
27-31-36

Railroad property owned by limited liability company or other entity wholly owned by railroad authority exempt from ad valorem taxation

Section
27-31-37

Railroad property acquired by owner not affiliated with previous owner

Section
27-31-38

Railroad property acquired by owner not affiliated with previous owner and which is a public entity, regional or county railroad authority or not-for-profit corporation

Section
27-31-39

Public trust tidelands

Section
27-31-41

Certain drilling rigs

Section
27-31-43

Repealed

Section
27-31-45

Computer software

Section
27-31-47

Furniture marketing businesses

Section
27-31-48

Vendor tooling

Section
27-31-49

Itinerant vessels

Section
27-31-50

Real property with structures or improvements that have been rehabilitated for residential use