2025 Regular SessionMississippi Legislature

SB2995: Ad valorem taxes; authorize local governments to grant exemptions for raw materials and work in progress inventory.

Legislative Summary

An Act To Amend Sections 27-31-7, 27-31-101 And 27-31-105 And 27-31-107, Mississippi Code Of 1972, To Authorize Counties And Municipalities To Exempt From Ad Valorem Taxation, Except Ad Valorem Taxes For School District Purposes, The Value Of Raw Materials And Work-in-progress Inventory; To Ratify Any Such Exemption From Ad Valorem Taxes Granted Before July 1, 2025; And For Related Purposes.

Demographic Impact

Overall analysis of equity impact

70% Positive
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

2/12/2025
Referred To Finance
Senate
2/20/2025
Title Suff Do Pass
Senate
2/26/2025
Amended
Senate
2/26/2025
Passed As Amended
Senate
2/28/2025
Transmitted To House
Senate
3/3/2025
Referred To Ways and Means;Accountability, Efficiency, Transparency
House of Representatives
3/18/2025
Died In Committee
House of Representatives

Amendments

Senate Amendment No 1

Amendment No 1

Adopted

Roll Call Votes

Senate Passed As Amended
2/26/2025
44
Yea
0
Nay
7
Not Voting
0
Absent
Result: PASSED

Status Information

Current Status
Failed(3/18/2025)
Chamber
House of Representatives

Sponsors

Republican: 1

Primary Sponsor

David Parker
David Parker
Republican

Documents

Engrossed
Bill Text2/28/202531.7 KB
Introduced
Bill Text2/12/202531.5 KB