---
type: "Bill"
title: "Ad valorem tax; revise certain provisions regarding when an application for change of property assessment may be made."
description: "Ad valorem tax; revise certain provisions regarding when an application for change of property assessment may be made."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2021"
identifier: "HB 425"
citation: "Mississippi HB 425 (2021)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Morgan"]
version_count: 6
action_count: 19
vote_count: 4
first_action: "2021-01-18T06:00:00+00:00"
last_action: "2021-04-06T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/09964340-9872-4e7f-9d06-13b99f8ad672"
source_url: "http://billstatus.ls.state.ms.us/2021/pdf/House_authors/Boyd.xml"
source_hash: "41dbf1e7aa06f93cb2724d9a216d221932cac0ed2a154911986d72941680959d"
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 425 (2021) — Ad valorem tax; revise certain provisions regarding when an application for change of property assessment may be made.

## 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/2021/html/HB/0400-0499/HB0425IN.htm)
2. **Amendment No 1 to Committee Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/pdf/sam/HB0425_S_Amend_01_to_Cmte_Amend_01.pdf)
3. **Amendment Report for House Bill No. 425** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/pdf/sam/Amendment_Report_for_HB0425.pdf)
4. **As Passed the lower** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/html/HB/0400-0499/HB0425PS.htm)
5. **Committee Amendment No 1 (Adopted) (Voice Vote)** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/pdf/sam/HB0425_S_Cmte_Amend_01.pdf)
6. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2021/html/HB/0400-0499/HB0425SG.htm)

## Votes

- Passage — **120–0** (pass) · lower
- Adopt Conference Report — **120–0** (pass) · lower
- Passage as Amended — **51–0** (pass) · upper
- Adopt Conference Report — **51–0** (pass) · upper

## Sponsors

- Morgan — primary (person)
- Boyd — cosponsor (person)
- Darnell — cosponsor (person)
- Goodin — cosponsor (person)
- Haney — cosponsor (person)
- Ladner — cosponsor (person)
- Lamar — cosponsor (person)
- Mangold — cosponsor (person)
- McLeod — cosponsor (person)
- Scoggin — cosponsor (person)
- Shanks — cosponsor (person)
- Williamson — cosponsor (person)
- Young — cosponsor (person)

## Timeline

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

- **2021-01-18T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2021-01-19T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2021-02-03T06:00:00+00:00** Passed `passage`
- **2021-02-04T06:00:00+00:00** Transmitted To Senate `introduction`
- **2021-02-16T06:00:00+00:00** Referred To Finance `referral-committee`
- **2021-03-02T06:00:00+00:00** Title Suff Do Pass As Amended `committee-passage`
- **2021-03-10T06:00:00+00:00** Amended `amendment-passage`
- **2021-03-10T06:00:00+00:00** Passed As Amended `passage`
- **2021-03-12T06:00:00+00:00** Returned For Concurrence
- **2021-03-17T05:00:00+00:00** Decline to Concur/Invite Conf
- **2021-03-23T05:00:00+00:00** Conferees Named Lamar,Steverson,Morgan
- **2021-03-24T05:00:00+00:00** Conferees Named Harkins,Johnson,Younger
- **2021-03-27T05:00:00+00:00** Conference Report Filed
- **2021-03-27T05:00:00+00:00** Conference Report Filed
- **2021-03-28T05:00:00+00:00** Conference Report Adopted
- **2021-03-28T05:00:00+00:00** Conference Report Adopted
- **2021-03-30T05:00:00+00:00** Enrolled Bill Signed
- **2021-03-30T05:00:00+00:00** Enrolled Bill Signed
- **2021-04-06T05:00:00+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/09964340-9872-4e7f-9d06-13b99f8ad672`. Confidence: reported (aggregated from official Mississippi legislature records).