Mississippi Senate bill in Session 2026.
Status: failed. Latest action: February 25, 2026.
Ad valorem tax assessment; revise provision concerning inflation factor for commercial and solar wind facilities.
AN ACT TO AMEND SECTION 27-35-50, MISSISSIPPI CODE OF 1972, TO DIRECT THE DEPARTMENT OF REVENUE, WHEN PROMULGATING ITS ANNUAL TABLE OF INFLATION FACTORS FOR INDUSTRIAL PROPERTY, TO INCLUDE COMMERCIAL SOLAR AND WIND FACILITIES AS A SEPARATE CATEGORY OF INDUSTRIAL PROPERTY; TO PROVIDE THAT, IF THE DEPARTMENT HAS NOT PROVIDED A SEPARATE INFLATION FACTOR FOR COMMERCIAL SOLAR AND WIND FACILITIES FOR A PARTICULAR YEAR, WHETHER BASED ON MARSHALL VALUATION SERVICE OR AS OTHERWISE DETERMINED BY THE DEPARTMENT, THE DEPARTMENT SHALL SET SUCH INFLATION FACTOR AT 1.000; AND FOR RELATED PURPOSES.
| Date | Event | Detail |
|---|---|---|
| 2026-02-24 | Introduced | Bill introduced |
| 2026-02-25 | Status | failed |
| 2026-02-25 | Latest Action | (S) Died In Committee |