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Bill

Bill

HB 393

Ad valorem tax levy for school districts; provide levying authority with discretion to approve request by school board.

2026 Regular Session Introduced by Gene Newman and 1 co-sponsor

Grants county levying authorities discretionary power to approve or deny school board property tax levy requests, shifting education funding control from school boards to county government.

Referred To Ways and Means
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Bill Summary · HB 393

Legislative bill overview

HB 393 modifies Mississippi's ad valorem (property) tax system by granting school district levying authorities discretionary power to approve or deny property tax levy requests submitted by school boards. Currently, school boards may have more automatic or less discretionary approval processes. This shift transfers decision-making authority from school boards to the levying authority (typically county boards of supervisors).

Why is this important

Property tax levies directly fund school operations, teacher salaries, and infrastructure. Shifting approval authority changes who controls local education funding—moving power from elected school officials to county-level government. This affects whether school districts can respond independently to funding needs and impacts the relationship between education governance and county governments in rural and urban Mississippi districts.

Potential points of contention

  • Local control vs. centralization: School boards may argue this undermines their elected authority to manage education budgets; county officials counter they should oversee tax impacts on constituents
  • Funding reliability: Discretionary approval creates uncertainty in school budgets if levying authorities deny requests, potentially destabilizing multi-year education planning
  • Accountability dynamics: Schools lose direct voter leverage over budget decisions (voting out school board members becomes less consequential for tax policies), while county supervisors gain power without direct education expertise

Compiled from official sources — confirm details with the bill’s official record.

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