Tax sale; county to retain any overbid amount and landowner prohibited from requesting recovery of.

SB 2020 would require Mississippi counties to keep any money paid above the taxes owed when selling land at tax sales, depositing it into the county general fund. Landowners who lose property to tax sale would be prohibited from requesting this excess money back, even if they later redeem the property. The bill, which died in committee in February 2026, aimed to change how counties handle overbids in tax sales but did not become law. It directly affects landowners facing tax sale proceedings and counties managing tax sale proceeds.