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Mississippi Tax Increment Financing Act — Redevelopment & Economic Development TIF (MS)

Tracked preemption from the Mississippi overlay bundle.

Overview

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Effective
1989-07-01
Sunset
—
Authority
state
Scope
state:MS
Other Mississippi preemptions
Mississippi Brownfields Voluntary Cleanup & Redevelopment ActMississippi Coastal Preserves System — Tidelands Trust & MDMR Designated PreservesMississippi Gaming Control Act — Gulf Coast & River County Casino Siting PreemptionMississippi Agricultural Districts & Agricultural Land PreservationMississippi Coastal Wetlands Protection Law — MDMR Permit JurisdictionMississippi Floodplain Management Act — NFIP Compliance & SFHA Construction StandardsMississippi Military Installation Influence — AICUZ Coordination (Keesler AFB, Columbus AFB, NAS Meridian, Stennis Space Center, Camp Shelby)Mississippi Inland Wetlands & Waters — §401 Water Quality Certification

Trigger predicate

When this evaluates true for a parcel, the law's preempted fields take precedence over base zoning.

parcel.in_designated_tif_district == True

Preempted fields

2 fields on the base district schema are rewritten when the trigger fires.

FieldOpValueNote
parcel.property_tax_increment_allocationoverrideallocated_to_tif_debt_service§21-45-9: incremental ad valorem property tax revenue (and optionally sales-tax increment) may be pledged to retire TIF bonds for the duration of the redevelopment plan, up to applicable bond-term limits
review_typerequiretif_redevelopment_plan_public_hearing§21-45-7: governing authority must adopt a redevelopment plan after public hearing; plan must identify the redevelopment area, project, and method of TIF financing

Citation

Authority source
Miss. Code Ann. §§21-45-1 through 21-45-21 (Tax Increment Financing Act); §21-45-9 (TIF revenue pledge); §21-45-7 (redevelopment plan procedure)
§ §§21-45-1 et seq.; §21-45-9
https://law.justia.com/codes/mississippi/title-21/chapter-45/

Research notes

Mississippi municipalities have broad TIF authority for blight, slum, deteriorating area, or economic-development redevelopment. Frequently paired with §57-75 Major Economic Impact Authority projects (Toyota Blue Springs, Nissan Canton, Continental Tire Clinton, Steel Dynamics Lowndes) and §57-13 industrial development bonds. School districts may opt out of TIF capture under §21-45-9 amendments. State and county approval not required for purely municipal TIF, distinguishing MS from neighboring TN §7-53 dual-approval regime.