Ad valorem tax; exempt motor vehicle owned by unremarried surviving spouse of law enforcement officer/employee who died while in performance of official duties.

HB 58 exempts one motor vehicle owned by the unremarried surviving spouse of a law enforcement officer or employee who died while performing official duties (or was wounded in the line of duty and later died from those injuries) from Mississippi's ad valorem property tax. This adds the surviving spouses of qualifying law enforcement personnel to an existing list of groups exempt from vehicle property tax, similar to exemptions currently available for military spouses. The exemption applies to the vehicle owned by the spouse and requires no additional application beyond standard registration processes. This is a specific tax relief measure targeting families of law enforcement members who lost their lives in service.