Property Tax Elimination and Replacement Study Committee; create.

SB 2837 creates a 12-member study committee to examine the impact of eliminating ad valorem property taxes on real property in Mississippi and explore replacement revenue methods. The committee, composed of legislative leaders and the Revenue Commissioner, must review local government revenue sources, cost savings from tax elimination, and alternative funding mechanisms over a 10-year period, then submit recommendations to the legislature by December 1, 2026. The bill requires state agencies to provide staff support and sets a dissolution date of January 1, 2027. This procedural bill died in committee on February 3, 2026, and never became law.