HB4134 authorizes Lowndes County Industrial Zone Emergency Response District
Summary
Mississippi Governor signed HB4134 on April 6, 2026, authorizing Lowndes County Board of Supervisors to establish an Industrial Zone Emergency Response District. The district will be funded through special assessments levied on industrial taxpayers based on property value and employee count. The district may issue bonds, accept annexations, and is exempt from state, county, and municipal taxes.
What changed
HB4134 creates a new Industrial Zone Emergency Response District in Lowndes County, Mississippi. The Act grants the district authority to levy special assessments on industrial taxpayers within the district based on both property value and number of employees, providing dedicated funding for emergency response operations. The district is authorized to issue bonds and other debt obligations, may accept annexed properties, and is explicitly exempted from all state, county, and municipal taxes.
Industrial taxpayers within Lowndes County's designated industrial zones will face new financial obligations through special assessments. Property owners and employers should prepare for potential increases in their tax burden as the district establishes its funding mechanism. The district's ability to issue bonds also creates potential opportunities for infrastructure improvements but will require monitoring of associated debt obligations and repayment assessments.
What to do next
- Industrial taxpayers in Lowndes County should monitor for assessment notices from the newly established district
- County Board of Supervisors should begin appointment process for district commissioners
- District commissioners should establish assessment methodology based on property value and employee count
Source document (simplified)
ChangeBridge / Mississippi / HB4134 Signed by Governor HB4134 House Bill Signed by Governor 2026-04-06
Lowndes County; authorize to establish an Industrial Zone Emergency Response District.
An Act To Authorize The Board Of Supervisors Of Lowndes County, Mississippi, To Establish An Industrial Zone Emergency Response District; To Provide For The Appointment Of Commissioners Of The District; To Specify The Powers And Duties Of The District; To Levy Special Assessments Based On The Value Of Property And On The Number Of Employees Maintained By Industrial Taxpayers Within The District For The Purpose Of Providing Adequate Funding For The District; To Exempt The Property And Revenue Of The District From All State, County And Municipal Taxes; To Provide For Annexations To The District; To Authorize The District To Issue Bonds Or Other Debt Obligations; To Provide For Dissolution Of The District; And For Related Purposes.
Bill Details
State Mississippi
Session 2026 Regular Session
Chamber House
Official Source billstatus.ls.state.ms.us/2026/pdf/history...
LegiScan View on LegiScan
Sponsors
Andy Boyd (Rep - R) Karl Gibbs (Rep - D) Kabir Karriem (Rep - D) Dana Underwood McLean (Rep - R) Carl Mickens (Rep - D) Rob Roberson (Rep - R) Cheikh Taylor (Rep - D)
Action History
2026-04-06 Approved by Governor 2026-03-27 S Enrolled Bill Signed 2026-03-27 H Enrolled Bill Signed 2026-03-27 S Returned For Enrolling 2026-03-27 S Immediate Release 2026-03-27 S Passed 2026-03-26 S Title Suff Do Pass 2026-03-24 S Referred To Local and Private 2026-03-24 H Transmitted To Senate 2026-03-23 H Passed 2026-03-18 H Title Suff Do Pass 2026-03-10 H Referred To Local and Private Legislation
Votes
2026-03-23 House Passed Yea: 118 Nay: 0 2026-03-27 Senate Passed Yea: 49 Nay: 0
Committee Referrals
2026-03-10 H Local and Private Legislation 2026-03-24 S Local and Private
Bill Text Versions
2026-03-10 Introduced 2026-03-24 Engrossed 2026-03-27 Enrolled Legislative data powered by LegiScan (CC BY 4.0)
Named provisions
Related changes
Get daily alerts for Mississippi Legislative Events
Daily digest delivered to your inbox.
Free. Unsubscribe anytime.
Source
Classification
Who this affects
Taxonomy
Browse Categories
Get alerts for this source
We'll email you when Mississippi Legislative Events publishes new changes.