A CONCURRENT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 112, MISSISSIPPI CONSTITUTION OF 1890, TO REVISE THE LEGISLATURE'S AUTHORITY TO LIMIT OR DENY A COUNTY'S RIGHT TO LEVY COUNTY AND/OR SPECIAL TAXES ON NUCLEAR-POWERED ELECTRICAL GENERATING PLANTS, TO PROVIDE FOR A SPECIAL MODE OF VALUATION, ASSESSMENT AND LEVY UPON SUCH PLANTS, AND TO PROVIDE FOR THE DISTRIBUTION OF THE REVENUE DERIVED THEREFROM.
Summary
House Concurrent Resolution 35 proposes a constitutional amendment to Section 112 of the Mississippi Constitution of 1890. The amendment would specifically address nuclear-powered electrical generating plants by allowing the Legislature, through general law, to deny or limit a county’s authority to levy county and/or special taxes on those plants. It also authorizes the Legislature to create a special mode of valuation, assessment, and levy for such facilities, and to determine how the resulting revenue would be distributed.
The resolution also restates and preserves the broader constitutional framework for ad valorem taxation, including the existing property classes, assessment ratios, and rules for uniform taxation. Its practical effect is to carve out nuclear-powered electrical generating plants as a special category within Mississippi’s tax system, while leaving the rest of Section 112 largely intact. If approved by voters, the amendment would be submitted at the November 2026 general election and would give the Legislature explicit constitutional authority to enact implementing laws for this tax treatment.
Impact
If adopted, the amendment would change state constitutional law by creating an express exception for nuclear-powered electrical generating plants in the county and special tax provisions of Section 112. It would allow the Legislature to restrict local taxing authority over these plants and to establish a separate statewide valuation, assessment, levy, and revenue-distribution scheme by general law. The measure would affect counties, local taxing districts, and owners/operators of nuclear generating facilities by potentially shifting tax authority and revenue collection from local governments to a legislatively designed framework.
Sentiment
No committee transcripts or recorded votes were provided, so there is no direct evidence of debate, support, or opposition in the available materials. Based on the text alone, the resolution appears policy-driven and technical rather than partisan, aimed at clarifying how nuclear power plants are taxed. The absence of voting history or discussion prevents a reliable assessment of legislative sentiment beyond noting that the measure was introduced as a constitutional amendment for voter consideration.
Contention
The main point of contention is likely to be the balance between state control and local taxing authority. Counties and other local taxing authorities may object to losing or having limited power to levy taxes on nuclear-powered electrical generating plants, especially if those facilities are significant local tax contributors. Supporters would likely favor a uniform statewide approach, arguing that a special valuation and revenue-distribution system could provide consistency and predictability for a unique class of property. Another possible issue is how revenue would be distributed among local governments if county-level taxing authority is reduced or replaced.