Board acknowledges Cooper Wood Senior Living’s tax-exemption paperwork; refund for 2024 taxes to be processed

The Rankin County Board of Supervisors acknowledged application materials from Cooper Wood Senior Living LLC (d/b/a Cooper Wood Senior Living) that staff said qualify the property for a tax exemption under the Mississippi Health Care Industry Zone Act (Miss. Code Ann. §57‑1‑17.1).

County staff told the board the company first sought qualification in 2023 and the county had granted a one‑year tax exemption conditioned on documentation. Because certification took additional time, the 2024 tax year had been assessed without the exemption. Staff said that if the board grants the exemption now, the applicant would be entitled to a refund for taxes paid in 2024 in excess of what would have been due with the exemption, and the exemption would apply prospectively for the remainder of the statutory term.

The board voted to acknowledge receipt of the qualifying documentation and to proceed with the process that, if approved administratively and certified to the state (Mississippi Development Authority), would place the facility on the exemption schedule. The city of Flowood had already granted its portion of the exemption, and staff said that state certification would follow county action.

A board member voiced a policy objection to tax exemptions for private facilities, saying he would not personally support repeated exemptions, but staff explained the county’s role is largely ministerial when a facility meets the statutory criteria. The board took the action to move forward; staff said refunds and state certification processes will follow established procedures.