# Mississippi SB 3116: Ad valorem tax; add categories for energy projects and enterprises for purposes of certain exemptions.

Mississippi SB 3116, Ad valorem tax; add categories for energy projects and enterprises for purposes of certain exemptions., is a 2026 Regular Session Senate bill sponsored by Josh Harkins (Republican); status signed, last action 2026-03-16 (Approved by Governor); PRIA reads it as touching household money (as of 2026-10-27).

- Canonical: https://policyrisk.com/state-bill/MS-SB3116-2026
- As of: 2026-10-27
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Mississippi SB 3116
- State: Mississippi
- Session: 2026 Regular Session
- Title: Ad valorem tax; add categories for energy projects and enterprises for purposes of certain exemptions.
- Status: signed
- Chamber: Senate
- Introduced: 2026-02-17
- Last action: 2026-03-16, Approved by Governor
- Sponsor: Josh Harkins (Republican)
- Cosponsors: 0
- Subjects: Ways and Means, Finance
- Touches household money: yes
- Roll calls: 2 (161 yes, 5 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Tax breaks continue for health facilities: benefit, low. Eligible health care facilities remain able to receive local property-tax exemptions through June 30, 2028. County and municipal authorities choose whether to grant an exemption. The total exemption period cannot exceed 10 years.
- Tax breaks for large battery projects: benefit, low. Mississippi counties and cities can grant local property-tax exemptions to battery storage facilities. For a project with at least $100 million in private investment that began operating after April 16, 2021, a county can exempt up to 50% of the assessed value. The exemption can cover property used…

## Sponsors and cosponsors

- Sponsor: Josh Harkins (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-05 | House | Passed | pass | 115 | 1 | 2 |
| 2026-02-25 | Senate | Passed | pass | 46 | 4 |   |

## Actions (11)

- 2026-03-16: Approved by Governor (legislature)
- 2026-03-09: Enrolled Bill Signed (Senate)
- 2026-03-09: Enrolled Bill Signed (House)
- 2026-03-06: Returned For Enrolling (House)
- 2026-03-05: Passed (House)
- 2026-03-03: Title Suff Do Pass (House)
- 2026-02-26: Referred To Ways and Means (House)
- 2026-02-26: Transmitted To House (Senate)
- 2026-02-25: Passed (Senate)
- 2026-02-24: Title Suff Do Pass (Senate)
- 2026-02-17: Referred To Finance (Senate)

## Bill text

- As Introduced: [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/SB/3100-3199/SB3116IN.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/3100-3199/SB3116IN.pdf)
- As Passed: [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/SB/3100-3199/SB3116PS.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/3100-3199/SB3116PS.pdf)
- Enrolled: [HTML](https://billstatus.ls.state.ms.us/documents/2026/html/SB/3100-3199/SB3116SG.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/3100-3199/SB3116SG.pdf)

## Related bills

- HB 1653: Local Improvements Project Fund and IHL Capital Improvements Fund; revise certain projects funded with monies from. (signed)
- HB 1924: Appropriation; Attorney General. (signed)
- SB 3110: Tax credits; authorize for contributions by certain taxpayers to certain hospitals. (signed)
- SB 3051: Appropriation; Finance and Administration, Department of. (signed)
- SB 2917: Budget; provide for various transfers of funds, and create various special funds. (signed)
- SB 3071: Appropriation; Gulf Coast Restoration Funds to the Mississippi Development Authority. (signed)

## Sources
- [As Introduced (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/SB/3100-3199/SB3116IN.htm)
- [As Introduced (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/3100-3199/SB3116IN.pdf)
- [As Passed (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/SB/3100-3199/SB3116PS.htm)
- [As Passed (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/3100-3199/SB3116PS.pdf)
- [Enrolled (HTML)](https://billstatus.ls.state.ms.us/documents/2026/html/SB/3100-3199/SB3116SG.htm)
- [Enrolled (PDF)](https://billstatus.ls.state.ms.us/documents/2026/pdf/SB/3100-3199/SB3116SG.pdf)

## Related
- [HB 1653: Local Improvements Project Fund and IHL Capital Improvements Fund; revise certa…](https://policyrisk.com/state-bill/MS-HB1653-2026)
- [HB 1924: Appropriation; Attorney General.](https://policyrisk.com/state-bill/MS-HB1924-2026)
- [SB 3110: Tax credits; authorize for contributions by certain taxpayers to certain hospit…](https://policyrisk.com/state-bill/MS-SB3110-2026)
- [SB 3051: Appropriation; Finance and Administration, Department of.](https://policyrisk.com/state-bill/MS-SB3051-2026)
- [SB 2917: Budget; provide for various transfers of funds, and create various special fund…](https://policyrisk.com/state-bill/MS-SB2917-2026)
- [SB 3071: Appropriation; Gulf Coast Restoration Funds to the Mississippi Development Auth…](https://policyrisk.com/state-bill/MS-SB3071-2026)
- [Mississippi bills](https://policyrisk.com/states/mississippi/bills)
- [Mississippi state hub](https://policyrisk.com/states/mississippi)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MS-SB3116-2026 (as of 2026-10-27).