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HB 749

Mississippi - Session 2026

House failed 2026-02-12
Bill Details

Title: Ad valorem tax; extend time for partial exemption and fee-in-lieu of ad valorem tax agreement for certain renewable energy projects.

Summary

AN ACT TO AMEND SECTION 27-31-46.1, MISSISSIPPI CODE OF 1972, TO EXTEND THE PERIOD IN WHICH CERTAIN RENEWABLE ENERGY PROJECTS MAY BEGIN CONSTRUCTION IN ORDER TO BE ELIGIBLE FOR A PARTIAL AD VALOREM TAX EXEMPTION; TO EXTEND THE TIME PERIOD WITHIN WHICH COUNTY BOARDS OF SUPERVISORS AND MUNICIPAL GOVERNING AUTHORITIES MAY AUTHORIZE A PARTIAL AD VALOREM TAX EXEMPTION FOR CERTAIN RENEWABLE ENERGY PROJECTS; TO AMEND SECTION 27-31-104, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES COUNTY BOARDS OF SUPERVISORS AND MUNICIPAL GOVERNING AUTHORITIES TO ENTER INTO AGREEMENTS WITH CERTAIN ENTERPRISES GRANTING A FEE-IN-LIEU OF AD VALOREM TAXES, TO EXTEND THE TIME PERIOD WITHIN WHICH COUNTY BOARDS OF SUPERVISORS AND MUNICIPAL GOVERNING AUTHORITIES MAY ENTER INTO SUCH AGREEMENTS WITH CERTAIN RENEWABLE ENERGY PROJECTS; AND FOR RELATED PURPOSES.

Sponsor
Fred Shanks
Official Source Back to Bills
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Actions Timeline
Date Event Detail
2026-01-16 Introduced Bill introduced
2026-02-12 Status failed
2026-02-12 Latest Action (H) Died On Calendar
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