Municipal annexation; restrict collection of ad valorem taxes until certain services are provided by municipality.

HB 1105 would have required Mississippi municipalities to provide specific services promised during annexation before collecting property taxes in newly annexed areas. The bill mandated that annexation ordinances list all proposed services (e.g., water, roads), and tax collection could not begin until those services were delivered. This applied directly to property owners in newly annexed territories, delaying their tax liability until municipal services were operational. The bill died in committee in February 2026 and did not become law.