l9n/ Mississippi

2025 Regular Session

House Bill 1878

Ad valorem tax; specify provisions for determining the true value of rural structures.

Became law as Chapter 444, Laws of 2025, signed March 28, 2025, 31 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-35-50, MISSISSIPPI CODE OF 1972, TO SPECIFY PROVISIONS FOR DETERMINING THE TRUE VALUE OF RURAL STRUCTURES FOR AD VALOREM TAX ASSESSMENT PURPOSES; TO REQUIRE THAT THE TRUE VALUE OF ANY RURAL STRUCTURE APPRAISED BEFORE JANUARY 1, 2025, BE RECALCULATED FOR 2025 AND SUBSEQUENT TAX YEARS IN ACCORDANCE WITH THIS ACT, BEGINNING WITH A REAPPRAISAL OF THE TRUE VALUE AS OF THE YEAR OF THE INITIAL APPRAISAL; TO REQUIRE THE TAX ASSESSOR TO FOLLOW GUIDELINES IN THE DEPARTMENT OF REVENUE APPRAISAL MANUAL IN USE PRIOR TO THE REVISED DECEMBER 2020 VERSION TO ARRIVE AT THE TRUE VALUE OF RURAL STRUCTURES IN OPERATION ON OR BEFORE JANUARY 1, 2025; TO REQUIRE TAX ASSESSORS TO USE THE MOST CURRENT VERSION OF DOR'S APPRAISAL MANUAL TO ARRIVE AT THE TRUE VALUE OF RURAL STRUCTURES PLACED INTO OPERATION AFTER JANUARY 1, 2025; TO PROVIDE THAT, AFTER THE INITIAL APPRAISAL, THE TRUE VALUE OF SUCH A RURAL STRUCTURE SHALL BE BASED SOLELY ON DEPRECIATION AT A RATE OF 7% PER YEAR; TO PROVIDE THAT NET DEPRECIATION SHALL NOT FALL BELOW 20% OF THE ORIGINAL TRUE VALUE OF THE POULTRY HOUSE; TO REQUIRE THAT AN ADJUSTMENT OF 45% FOR ECONOMIC OBSOLESCENCE BE APPLIED TO ALL POULTRY HOUSES USED IN COMMERCIAL FARMING OPERATIONS; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

10 co-sponsors

Shane Barnett, Charles Blackwell, C. Scott Bounds, Lester Carpenter, Timmy Ladner, Clay Mansell, Bill Pigott, Joseph Tubb, Lance Varner, Price Wallace

Its course

February 25 to March 28, 2025, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action11 actions on 10 days

In the House of RepresentativesFeb 25 to Feb 261 day

Ways and MeansFeb 25 to Feb 250 days

In the SenateFeb 26 to Mar 1820 days

FinanceMar 4 to Mar 1713 days

With the GovernorMar 18 to Mar 2810 days

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the House of Representatives Feb 25 – Feb 26

  1. Feb 25Referred to the House committee on Ways and Means
  2. Reported from committee in the House: title sufficient, do pass
  3. Feb 26Passed the House

In the Senate Feb 27 – Mar 18

  1. Feb 27Sent to the Senate
  2. Mar 4Referred to the Senate committee on Finance
  3. Mar 17Reported from committee in the Senate: title sufficient, do pass
  4. Mar 18Passed the Senate

To the Governor Mar 19 – Mar 28

  1. Mar 19Returned to the House for enrolling
  2. Mar 20Enrolled bill signed in the House
  3. Mar 21Enrolled bill signed in the Senate
  4. Mar 28Approved by the Governor
All 11 actions, as published
  1. Feb 25Referred To Ways and MeansHouse of Representatives
  2. Feb 25Title Suff Do PassHouse of Representatives
  3. Feb 26PassedHouse of Representatives
  4. Feb 27Transmitted To SenateHouse of Representatives
  5. Mar 4Referred To FinanceSenate
  6. Mar 17Title Suff Do PassSenate
  7. Mar 18PassedSenate
  8. Mar 19Returned For EnrollingSenate
  9. Mar 20Enrolled Bill SignedHouse of Representatives
  10. Mar 21Enrolled Bill SignedSenate
  11. Mar 28Approved by GovernorGovernor