---
type: "Bill"
title: "Ad valorem tax assessment; direct DOR to assign separate industrial multiplier for commercial solar and wind facilities."
description: "Ad valorem tax assessment; direct DOR to assign separate industrial multiplier for commercial solar and wind facilities."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2025"
identifier: "SB 3166"
citation: "Mississippi SB 3166 (2025)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Harkins"]
version_count: 3
action_count: 13
vote_count: 2
first_action: "2025-02-24T06:00:00+00:00"
last_action: "2025-03-27T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/5ad5174e-2a19-45d1-a185-8eb4ee4524db"
source_url: "http://billstatus.ls.state.ms.us/2025/pdf/Senate_authors/Harkins.xml"
source_hash: "8b615e3062155dd8a70b2cba05de563bbb1dc7b677649790a742d72339649863"
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 SB 3166 (2025) — Ad valorem tax assessment; direct DOR to assign separate industrial multiplier for commercial solar and wind facilities.

## 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/2025/html/SB/3100-3199/SB3166IN.htm)
2. **As Passed the upper** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2025/html/SB/3100-3199/SB3166PS.htm)
3. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2025/html/SB/3100-3199/SB3166SG.htm)

## Votes

- Passage — **118–0** (pass) · lower
- Passage — **51–0** (pass) · upper

## Sponsors

- Harkins — primary (person)

## Timeline

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

- **2025-02-24T06:00:00+00:00** Referred To Finance `referral-committee`
- **2025-02-25T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2025-02-26T06:00:00+00:00** Passed `passage`
- **2025-02-27T06:00:00+00:00** Transmitted To House `introduction`
- **2025-02-28T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2025-03-17T05:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2025-03-18T05:00:00+00:00** Passed `passage`
- **2025-03-18T05:00:00+00:00** Motion to Reconsider Entered (Horan, Lamar, Steverson)
- **2025-03-19T05:00:00+00:00** Motion to Reconsider Tabled
- **2025-03-19T05:00:00+00:00** Returned For Enrolling
- **2025-03-19T05:00:00+00:00** Enrolled Bill Signed
- **2025-03-19T05:00:00+00:00** Enrolled Bill Signed
- **2025-03-27T05:00:00+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/5ad5174e-2a19-45d1-a185-8eb4ee4524db`. Confidence: reported (aggregated from official Mississippi legislature records).