---
type: "Bill"
title: "Ad valorem tax; specify provisions for determining the true value of rural structures."
description: "Ad valorem tax; specify provisions for determining the true value of rural structures."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2025"
identifier: "HB 1878"
citation: "Mississippi HB 1878 (2025)"
classification: ["bill"]
subjects: ["Finance", "Ways and Means"]
status: "enacted"
primary_sponsors: ["Mangold"]
version_count: 3
action_count: 11
vote_count: 2
first_action: "2025-02-25T06:00:00+00:00"
last_action: "2025-03-28T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/f708dfc3-3995-4cdb-ae9a-a427fe9695ea"
source_url: "http://billstatus.ls.state.ms.us/2025/pdf/House_authors/Barnett.xml"
source_hash: "270e3d3ca97d2ccf1761a1b972bf47fc7d64c7da0b4a92d82a72f06a5be5398c"
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 1878 (2025) — Ad valorem tax; specify provisions for determining the true value of rural structures.

## 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/HB/1800-1899/HB1878IN.htm)
2. **As Passed the lower** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2025/html/HB/1800-1899/HB1878PS.htm)
3. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2025/html/HB/1800-1899/HB1878SG.htm)

## Votes

- Passage — **51–0** (pass) · upper
- Passage — **115–0** (pass) · lower

## Sponsors

- Mangold — primary (person)
- Barnett — cosponsor (person)
- Blackwell — cosponsor (person)
- Bounds — cosponsor (person)
- Carpenter — cosponsor (person)
- Ladner — cosponsor (person)
- Mansell — cosponsor (person)
- Pigott — cosponsor (person)
- Tubb — cosponsor (person)
- Varner — cosponsor (person)
- Wallace — cosponsor (person)

## Timeline

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

- **2025-02-25T06:00:00+00:00** Referred To Ways and Means `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 Senate `introduction`
- **2025-03-04T06:00:00+00:00** Referred To Finance `referral-committee`
- **2025-03-17T05:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2025-03-18T05:00:00+00:00** Passed `passage`
- **2025-03-19T05:00:00+00:00** Returned For Enrolling
- **2025-03-20T05:00:00+00:00** Enrolled Bill Signed
- **2025-03-21T05:00:00+00:00** Enrolled Bill Signed
- **2025-03-28T05:00:00+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/f708dfc3-3995-4cdb-ae9a-a427fe9695ea`. Confidence: reported (aggregated from official Mississippi legislature records).