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MS HB1698

Bill

Status

Failed

2/23/2022

Primary Sponsor

Thomas Reynolds

Click for details

Origin

House of Representatives

2022 Regular Session

AI Summary

  • Amends Mississippi Code Section 27-31-46 to increase the ad valorem tax exemption for renewable energy projects from 50% to 60% of total assessed value.

  • Applies to renewable energy projects (wind, water, biomass, or solar) placed in operation after April 16, 2021, with private capital investment of at least $100,000,000.

  • County boards of supervisors may exempt all property (real, personal, mixed, fixtures, and leaseholds) utilized in qualifying projects up to the 60% threshold.

  • Does not affect any tax claims, assessments, appeals, or liens for taxes accrued before the act's effective date.

  • Effective January 1, 2022.

Legislative Description

Ad valorem tax; increase amount of exemption that a county may allow for a renewable energy project.

Last Action

Died In Committee

2/23/2022

Committee Referrals

Ways and Means2/23/2022

Full Bill Text

No bill text available