Ad valorem tax; extend time for partial exemption and fee-in-lieu of ad valorem tax agreement for certain renewable energy projects.

HB 749 extends deadlines for renewable energy projects to qualify for tax benefits in Mississippi. It pushes the construction start date for eligible projects from December 31, 2026, to December 31, 2030, and requires county boards and municipal authorities to approve tax exemptions by July 1, 2029 (instead of 2026). This directly affects renewable energy developers seeking partial ad valorem tax exemptions and local governments responsible for approving these agreements. The bill does not create new tax policies but extends existing deadlines for projects already covered under Sections 27-31-46.1 and 27-31-104 of Mississippi law.