l9n/ Mississippi

2026 Regular Session

Senate Bill 2824

Ad valorem tax; extend deadlines for 50% exemption and lower fee-in-lieu minimum for certain projects and qualified businesses.

Became law as Chapter 423, Laws of 2026, signed March 25, 2026, 65 days after it was filed.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-31-46.1, MISSISSIPPI CODE OF 1972, TO EXTEND THE INITIAL CONSTRUCTION DEADLINE FOR PURPOSES OF ELIGIBILITY OF CERTAIN ENERGY PROJECTS FOR CERTAIN AD VALOREM TAX EXEMPTIONS OF UP TO 50% OF THE TOTAL ASSESSED VALUE OF THE PROJECTS; TO EXTEND THE DEADLINE BY WHICH COUNTIES AND MUNICIPALITIES MAY AUTHORIZE SUCH EXEMPTIONS; TO AMEND SECTION 27-31-104, MISSISSIPPI CODE OF 1972, TO EXTEND THE DATE BY WHICH A FEE-IN-LIEU AGREEMENT MAY BE ENTERED WITH CERTAIN QUALIFIED BUSINESSES FOR PURPOSES OF THE MINIMUM FEE-IN-LIEU AMOUNT OF 1/10 OF THE TOTAL OF ALL AD VALOREM TAXES OTHERWISE PAYABLE AS ANNUALLY DETERMINED; TO EXTEND THE DATE OF THE REVERTER ON THE STATUTE; 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 Senate

Its course

January 19 to March 25, 2026, 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 action12 actions on 9 days

In the SenateJan 19 to Feb 2537 days

FinanceJan 19 to Feb 1931 days

In the House of RepresentativesFeb 25 to Mar 1720 days

Ways and MeansFeb 26 to Mar 1618 days

With the GovernorMar 17 to Mar 258 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 Senate Jan 19 – Feb 25

  1. Jan 19Referred to the Senate committee on Finance
  2. Feb 19Reported from committee in the Senate: title sufficient, do pass as a committee substitute
  3. Feb 25Committee substitute adopted in the Senate
  4. Passed the Senate

In the House of Representatives Feb 26 – Mar 17

  1. Feb 26Sent to the House
  2. Referred to the House committee on Ways and Means
  3. Mar 16Reported from committee in the House: title sufficient, do pass
  4. Mar 17Passed the House

To the Governor Mar 18 – Mar 25

  1. Mar 18Returned to the Senate for enrolling
  2. Mar 19Enrolled bill signed in the Senate
  3. Enrolled bill signed in the House
  4. Mar 25Approved by the Governor
All 12 actions, as published
  1. Jan 19Referred To FinanceSenate
  2. Feb 19Title Suff Do Pass Comm SubSenate
  3. Feb 25Committee Substitute AdoptedSenate
  4. Feb 25PassedSenate
  5. Feb 26Transmitted To HouseSenate
  6. Feb 26Referred To Ways and MeansHouse of Representatives
  7. Mar 16Title Suff Do PassHouse of Representatives
  8. Mar 17PassedHouse of Representatives
  9. Mar 18Returned For EnrollingHouse of Representatives
  10. Mar 19Enrolled Bill SignedSenate
  11. Mar 19Enrolled Bill SignedHouse of Representatives
  12. Mar 25Approved by GovernorGovernor