# Mississippi SB 3166: Ad valorem tax assessment; direct DOR to assign separate industrial multiplier for commercial solar and wind facilities.

Mississippi SB 3166, Ad valorem tax assessment; direct DOR to assign separate industrial multiplier for commercial solar and wind facilities., is a 2025 Regular Session Senate bill sponsored by Josh Harkins (Republican); status signed, last action 2025-03-27 (Approved by Governor); PRIA reads it as touching household money (as of 2026-10-27).

- Canonical: https://policyrisk.com/state-bill/MS-SB3166-2025
- 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 3166
- State: Mississippi
- Session: 2025 Regular Session
- Title: Ad valorem tax assessment; direct DOR to assign separate industrial multiplier for commercial solar and wind facilities.
- Status: signed
- Chamber: Senate
- Introduced: 2025-02-24
- Last action: 2025-03-27, Approved by Governor
- Sponsor: Josh Harkins (Republican)
- Cosponsors: 0
- Subjects: Ways and Means, Finance
- Touches household money: yes
- Roll calls: 2 (169 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Separate tax factors for solar and wind: mixed, low. Starting July 1, 2025, Mississippi must list commercial solar and wind facilities separately in its annual table of industrial-property tax factors. If Marshall Valuation Service does not provide a factor for them in a given year, the Department of Revenue must use 1.000. The law changes how these…

## Sponsors and cosponsors

- Sponsor: Josh Harkins (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-03-18 | House | Passed | pass | 118 | 0 |   |
| 2025-02-26 | Senate | Passed | pass | 51 | 0 |   |

## Actions (13)

- 2025-03-27: Approved by Governor (legislature)
- 2025-03-19: Enrolled Bill Signed (House)
- 2025-03-19: Enrolled Bill Signed (Senate)
- 2025-03-19: Returned For Enrolling (House)
- 2025-03-19: Motion to Reconsider Tabled (House)
- 2025-03-18: Motion to Reconsider Entered (Horan, Lamar, Steverson) (House)
- 2025-03-18: Passed (House)
- 2025-03-17: Title Suff Do Pass (House)
- 2025-02-28: Referred To Ways and Means (House)
- 2025-02-27: Transmitted To House (Senate)
- 2025-02-26: Passed (Senate)
- 2025-02-25: Title Suff Do Pass (Senate)
- 2025-02-24: Referred To Finance (Senate)

## Bill text

- As Introduced: [HTML](https://billstatus.ls.state.ms.us/documents/2025/html/SB/3100-3199/SB3166IN.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2025/pdf/SB/3100-3199/SB3166IN.pdf)
- As Passed: [HTML](https://billstatus.ls.state.ms.us/documents/2025/html/SB/3100-3199/SB3166PS.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2025/pdf/SB/3100-3199/SB3166PS.pdf)
- Enrolled: [HTML](https://billstatus.ls.state.ms.us/documents/2025/html/SB/3100-3199/SB3166SG.htm), [PDF](https://billstatus.ls.state.ms.us/documents/2025/pdf/SB/3100-3199/SB3166SG.pdf)

## Related bills

- SB 2517: "MS Intercollegiate Athletics Compensation Rights Act" and "Uniform Athletes Agent Act"; bring forward. (signed)
- HB 856: Pharmacy Practice Act; extend repealer on and make various changes to. (signed)
- HB 1341: MS Health Care Industry Zone Act; extend repealer on act and related tax incentives. (signed)
- HB 958: Department of Information Technology Services; revise certain provisions relating to acquisition of technology services. (signed)
- HB 913: Meat labeling; require accurate labeling of meat and nonmeat products by processors, retail and food establishment prior to final sale. (signed)
- HB 920: Distinctive motor vehicle license tag; authorize for supporters of various organizations. (signed)

## Sources
- [As Introduced (HTML)](https://billstatus.ls.state.ms.us/documents/2025/html/SB/3100-3199/SB3166IN.htm)
- [As Introduced (PDF)](https://billstatus.ls.state.ms.us/documents/2025/pdf/SB/3100-3199/SB3166IN.pdf)
- [As Passed (HTML)](https://billstatus.ls.state.ms.us/documents/2025/html/SB/3100-3199/SB3166PS.htm)
- [As Passed (PDF)](https://billstatus.ls.state.ms.us/documents/2025/pdf/SB/3100-3199/SB3166PS.pdf)
- [Enrolled (HTML)](https://billstatus.ls.state.ms.us/documents/2025/html/SB/3100-3199/SB3166SG.htm)
- [Enrolled (PDF)](https://billstatus.ls.state.ms.us/documents/2025/pdf/SB/3100-3199/SB3166SG.pdf)

## Related
- [SB 2517: "MS Intercollegiate Athletics Compensation Rights Act" and "Uniform Athletes Ag…](https://policyrisk.com/state-bill/MS-SB2517-2025)
- [HB 856: Pharmacy Practice Act; extend repealer on and make various changes to.](https://policyrisk.com/state-bill/MS-HB856-2025)
- [HB 1341: MS Health Care Industry Zone Act; extend repealer on act and related tax incent…](https://policyrisk.com/state-bill/MS-HB1341-2025)
- [HB 958: Department of Information Technology Services; revise certain provisions relati…](https://policyrisk.com/state-bill/MS-HB958-2025)
- [HB 913: Meat labeling; require accurate labeling of meat and nonmeat products by proces…](https://policyrisk.com/state-bill/MS-HB913-2025)
- [HB 920: Distinctive motor vehicle license tag; authorize for supporters of various orga…](https://policyrisk.com/state-bill/MS-HB920-2025)
- [Mississippi bills](https://policyrisk.com/states/mississippi/bills)
- [Mississippi state hub](https://policyrisk.com/states/mississippi)
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Source: PRIA, https://policyrisk.com/state-bill/MS-SB3166-2025 (as of 2026-10-27).