Ad valorem taxes; require notice of any unpaid taxes to landowner after deed of trust is satisfied.

HB 1436 requires Mississippi tax collectors to send written notice to landowners about any unpaid property taxes within 90 days after a mortgage or deed of trust securing their property is fully paid. This directly affects homeowners whose mortgages have been satisfied, ensuring they are informed of outstanding tax obligations before the property title fully reverts to them. The bill mandates that the tax collector mail this notice to the current landowner of record, preventing situations where property owners unknowingly inherit unpaid tax liabilities after their mortgage is cleared. It does not change tax rates or assessment methods but adds a procedural requirement for tax notice following mortgage satisfaction. (Note: The bill died in committee in February 2026 and did not become law.)