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---
type: "Bill"
title: "Free port warehouse; revise property stored in that is eligible for exemption from ad valorem tax."
description: "Free port warehouse; revise property stored in that is eligible for exemption from ad valorem tax."
jurisdiction: "us/states/ms"
legislature: "Mississippi Legislature"
session: "2018"
identifier: "SB 2097"
citation: "Mississippi SB 2097 (2018)"
classification: ["bill"]
subjects: ["Ways and Means", "Finance"]
status: "enacted"
primary_sponsors: ["Tollison"]
version_count: 3
action_count: 11
vote_count: 2
first_action: "2018-01-04T06:00:00+00:00"
last_action: "2018-03-16T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/d3bb3f76-3fa7-4464-8e05-40d0d89857e3"
source_url: "http://billstatus.ls.state.ms.us/2018/pdf//history/SB/SB2097.xml"
source_hash: "469470d98e7501ee7d623d0b4ab8b264671804abb6470b0b13fd79dcb8b25527"
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 2097 (2018) — Free port warehouse; revise property stored in that is eligible for exemption from ad valorem tax.
## 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/2018/html/SB/2001-2099/SB2097IN.htm)
2. **As Passed the upper** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2018/html/SB/2001-2099/SB2097PS.htm)
3. **Current version** (committee substitute) — [source](http://billstatus.ls.state.ms.us/documents/2018/html/SB/2001-2099/SB2097SG.htm)
## Votes
- Passage — **500** (pass) · legislature
- Passage — **1160** (pass) · legislature
## Sponsors
- Tollison — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2018-01-04T06:00:00+00:00** Referred To Finance `referral-committee`
- **2018-02-20T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2018-02-21T06:00:00+00:00** Passed `passage`
- **2018-02-22T06:00:00+00:00** Transmitted To House `introduction`
- **2018-02-27T06:00:00+00:00** Referred To Ways and Means `referral-committee`
- **2018-03-07T06:00:00+00:00** Title Suff Do Pass `committee-passage`
- **2018-03-07T06:00:00+00:00** Passed `passage`
- **2018-03-08T06:00:00+00:00** Returned For Enrolling
- **2018-03-12T05:00:00+00:00** Enrolled Bill Signed
- **2018-03-12T05:00:00+00:00** Enrolled Bill Signed
- **2018-03-16T05:00:00+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/d3bb3f76-3fa7-4464-8e05-40d0d89857e3`. Confidence: reported (aggregated from official Mississippi legislature records).