---
type: "Bill"
title: "Ad valorem tax; revise certain provisions regarding exemptions for new enterprises."
description: "Ad valorem tax; revise certain provisions regarding exemptions for new enterprises."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2019"
identifier: "HB 1668"
citation: "Mississippi HB 1668 (2019)"
classification: ["bill"]
subjects: ["Ways and Means", "Finance"]
status: "enacted"
primary_sponsors: ["Smith"]
version_count: 4
action_count: 12
vote_count: 2
first_action: "2019-02-18T06:00:00+00:00"
last_action: "2019-03-28T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/ba2b7bcd-7e94-49e8-aeb6-94bd6b296878"
source_url: "http://billstatus.ls.state.ms.us/2019/pdf/House_authors/Smith.xml"
source_hash: "44fd4db4a38b58e0f7accc39ba6b01e75626e1f2ce5085fa1492469e09321440"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ms"]
---

# Mississippi HB 1668 (2019) — Ad valorem tax; revise certain provisions regarding exemptions for new enterprises.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **As Introduced** (filed) — [source](http://billstatus.ls.state.ms.us/documents/2019/html/HB/1600-1699/HB1668IN.htm)
2. **As Passed the lower** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2019/html/HB/1600-1699/HB1668PS.htm)
3. **Committee Substitute** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2019/html/HB/1600-1699/HB1668CS.htm)
4. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2019/html/HB/1600-1699/HB1668SG.htm)

## Votes

- Passage — **52–0** (pass) · upper
- Passage — **114–2** (pass) · lower

## Sponsors

- Smith — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-02-18T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2019-02-25T06:00:00+00:00** Title Suff Do Pass Comm Sub `committee-passage`
- **2019-02-26T06:00:00+00:00** Committee Substitute Adopted `substitution`
- **2019-02-26T06:00:00+00:00** Passed `passage`
- **2019-02-27T06:00:00+00:00** Transmitted To Senate `introduction`
- **2019-02-28T06:00:00+00:00** Referred To Finance `referral-committee`
- **2019-03-18T05:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2019-03-19T05:00:00+00:00** Passed `passage`
- **2019-03-20T05:00:00+00:00** Returned For Enrolling
- **2019-03-21T05:00:00+00:00** Enrolled Bill Signed
- **2019-03-21T05:00:00+00:00** Enrolled Bill Signed
- **2019-03-28T05:00:00+00:00** Approved by Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ba2b7bcd-7e94-49e8-aeb6-94bd6b296878`. Confidence: reported (aggregated from official Mississippi legislature records).