35 Miss. Admin. Code Pt. VI, Subpt. 3, Ch. 02 — Adjustments

100 Occasionally, it becomes necessary to make adjustments to the request for reimbursement
of tax loss. These adjustments are of three general classes, affecting the applicant and the
taxing unit, affecting only the taxing unit, and affecting only the applicant.
101 CAUSES TO REJECT REIMBURSEMENT
For the purpose of this article and specifically Section 27 -33-41 (c), the phrase
"substantial particular" shall include in its meaning the following conditions. These
conditions shall be considered, by the Tax Commission, some of the more common
causes to reject for reimbursement of tax loss any exemption granted by the Board of
Supervisors. Note that the causes to reject for reimbursement are not limited to the
conditions listed below. The charge(s) will be stated on the Notice of Adjustment, Form
72-026, which is sent to the taxing unit. Following the charge is the reference to the
section of the laws that governs each particular situation.
101.01 The following charges are causes to reject reimbursement to the taxing unit and to
disallow the applicant's additional exemption:

# 1.

Applicant is not a bona fide resident of Mississippi. 27-33-19 and 27-33-63 (2)

# 2.

Applicant or applicant's spouse claims to be a resident of another state when
assessed with income tax. 27-33-63(2)

# 3.

Applicant is separated, does not have custody of minor children and does not live in
the home at the time of separation. 27-33-13 (c) & (d)

# 4.

Jointly owned property by separated husband and wife that is not the home at the
time of separation is not eligible. 27-33-19 (c)

# 5.

Applicant is not a natural person. 27-33-13

# 6.

Taxing unit had no tax loss as a result of this application. 27-33-41

# 7.

Applicant is not defined as the head of a family. 27-33-13 and 27-33-19

# 8.

Application is incomplete causing eligibility to be undeterminable. 27-33-31 (n &
r) and 27-33-41(c)

# 9.

Application was not filed by April 1st. 27-33-31 (a)

# 10.

Application was not signed by applicant or his spouse and a copy of written
authority was not attached to the application. 27-33-31 (o) and 27-33-41 (c)

# 11.

Signature of applicant was not acknowledged by Tax Assessor or his deputy. 27-
33-31 (a) and 27-33-33 (e)

# 12.

Applicant or applicant's spouse was allowed exemption on other property. 27-33-
21 (c)

# 13.

Exemption allowed on property not claimed on application. 27-33-32 (i) and 27 -
33-35 (b)

# 14.

Certified copy of resident county application was not attached. 27-33-31 (d) and
27-33-23 (f)

# 15.

Exemption allowed on undivided estate property that is not eligible. 27-33-19

# 16.

Dwelling and/or land not separately assessed on the land roll is not eligible. 27-33-
19 and 27-33-33 (a)

# 17.

Disjoined urban property is not eligible. 27-33-35 and 27-33-21 (h)

# 18.

Property containing more than for (4) disjoined tracts combined is not eligible. 27-
33-23 (e) and 27-33-21 (h)

# 19.

Exemption allowed on property and/or dwelling that is not eligible. 27-33-19 and
27-33-21

# 20.

a. Property containing more than 160 acres is not eligible. 27-33-23 (b) and 27-
33-21 (h)
b. An assessed value exceeding $ 7,500 was allowed on the supplemental roll.
27-33-75

# 21.

Disjoined tracts located more than five (5) miles from home tract are not eligible.
27-33-23 (e) and 27-33-21 (h)

# 22.

Property is not eligible. Applicant owned other eligible property that must be
preferred. 27-33-23 (c) & (d) and 27-33-21 (h)

# 23.

Applicant does not occupy the property as his primary home. 27-33-19 and 27-33-
21

# 24.

The property is not eligible:
a. The assessed value of the property associated with the business activity is
greater than one-fifth (1/5) of the total assessed value of the home. 27-33-19
(h)
b. The property is excluded from the definition of a home. 27-33-21 (a) & (b)
(Property used as gins, sawmills, gas stations, repair shops, etc. is not
eligible).

# 25.

Any property and/or dwelling that is occupied under an agreement to buy or under a
conditional sale is not eligible. 27-33-21 (d)

# 26.

Property that is rented or is available for rent is not eligible. 27-33-21 (a) & (g)

# 27.

Jointly owned land is not eligible when combined with individually owned land that
has been claimed for exemption. 27-33-21 (e)

# 28.

Individually owned land combined with land that holds a life estate is not eligible.
27-33-21 (e)

# 29.

Property that has more than six (6) rooms available for rent is not eligible. 27-33-
19 (f) and 27-33-21 (a)

# 30.

Property that keeps more that eight (8) boarders is not eligible. 27-33-19 (g) and
27-33-21 (a)

# 31.

Applicant did not hold eligible title to this property on January 1. 27-33-17 (f)

# 32.

The instrument by which applicant claims title to this property was not of record as
of January 7. 27-33-17 (f)

# 33.

Property claimed for exemption acquired by purchase where one -fourth (1/4) the
price has not been paid and there is no instrument showing payments of normal
interest and principal is not eligible. 27-33-21 (f) and 27-33-31 (l)

# 34.

a. Applicant or applicant's spouse owns and/or is in possession of a vehicle with
out of state tags. 27-33-63 (2). If the vehicle receives Mississippi tags, or if
applicant is no longer in possession of vehicle, proof of such must be
presented to the Clerk so that objection may be made to this charge.
b. Applicant or applicant's spouse has failed to comply with road and bridge
privilege tax laws. 27-33-63 (2).

# 35.

Applicant or applicant's spouse has failed to comply with the income tax laws of
Mississippi. 27-33-63 (2). If this income tax liability has been satisfied, proof of
payment (Letter of Release) must be presented to the Clerk of the Board of
Supervisors so that objection may be made to this charge.

# 36.

Property with no residence is not eligible. 27-33-19

# 37.

Property with no land value is not eligible. 27-33-19

# 38.

Trust property not occupied or assessed to beneficiary is not eligible. 27-33-17 (b)

# 39.

Valid application is not on file. 27-33-31 (a)

# 40.

Applicant has made a fraudulent application. 27-33-31 (q) and 27-33-41 (c)

# 41.

Applicant has requested homestead exemption to be removed. 27-33-41

# 42.

Applicant and spouse are not actually and legally living together. 27-33-19 (c)

# 43.

Applicant did not reside in the home as of January 1. 27-33-7
101.02 *The following charges are causes to reject reimbursement of tax loss that affect only the
taxing unit and not the applicant.
1. *No application was received in Tax Commission office in the manner as required
by statute. 27-33-33(q), 27-33-35 (a), and 27-33-41 (c)
2. * There is an error in the supplemental roll count. 27-33-35 (d) and 27-33-41 (c)
3. *There is an error in the amount of reimbursement requested which is limited to
$200 per applicant. 27-33-77
101.03 The following charge is the cause to disallow the applicant his additional exemption only.
This charge does not affect the reimbursement to the county, but does disallow the
applicant's additional exemption. This charge does effect the reimbursement to the
municipality, if the applicant's property is located within the municipality's taxing district.
Applicant is not eligible for the additional exemption sought. 27-33-67 (2)
102 APPLICANT AND THE TAXING UNIT
1. The first class of adjustments affect both the applicant and the taxing unit. These
adjustments are necessary because the exemption allowed is ineligible in its
entirety. Subsection 101.01, paragraphs 1 through 43, are causes to deny an
applicant's homestead exemption after it has been allowed by the county Board of
Supervisors. When an applicant's exemption has been denied, it affects the amount
of reimbursement due a taxing unit. The exemption no longer exists; therefore, the
taxing unit does not suffer any tax loss.
2. Subsection 101.03 is the charge used when an applicant's additional exemption is
disallowed. There are times when the qualification of the additional exemption has
not been proved is disallowed. The reimbursement made to a county taxing unit is
not affected. No additional money is reimbursed for an additional exemption. The
reimbursement to a municipal taxing unit would be affected because only additional
exemptions are reimbursed to a municipality. In both cases the applicant's
exemption would be reduced from the additional exemption status to the regular
exemption status.
103 TAXING UNIT ONLY
The second general class of adjustments are those that affect the taxing unit only. These
adjustments do not affect the applicant's exemption, only the amount of reimbursement
due a taxing unit. Subsection 101.02, paragraphs 1, 2, and 3 are the causes for this type
of adjustment.
1. No application received Subsection 101.02, paragraph 1
This applies to the procedure of sending the applications to the Tax Commission
office. According to the statute, an application must be in the Tax Commission
office by June 1 or the request for reimbursement is to be denied. If, when
examining the supplemental roll, no application can be found for a name that is
listed, the request for reimbursement of that missing applicant will be rejected.
2. Error in supplemental roll Subsection 101.02, paragraph 2
This applies to errors made in the count of the number of applicants on the
supplemental roll. If, upon examination, an error in the count of applicants on the
supplemental roll is found, an adjustment shall be made to correct the amount of
reimbursement equal to the difference in the count.
3. Error in Reimbursement request Subsection 101.02, paragraph 3
When a municipality has requested reimbursement for an applicant that exceeds the
two hundred dollar ($200) limit per applicant, this charge will be made to the
municipality. This adjustment does not affect the applicant's exemption, but will
reduce the reimbursement to the municipality. This code applies to municipalities
only.
104 APPLICANT ONLY
The last class of adjustments are those that will affect only the amount of exemption the
applicant received. The following conditions are considered causes to allow only a
fraction of the exemption claimed. These conditions do not affect the reimbursement of
tax loss to the taxing unit, only the amount of exemption granted an applicant. The Tax
Commission determines if the applicant is eligible. The county determines how much
exemption will be allowed. Details of the following conditions are discussed in Title 35
of the Mississippi Administrative Code, Part VI, Subpart 2, Chapter 6.
1. One apartment rented
A dwelling having no more than two (2) apartments or a duplex when the owner of
the dwelling lives in one apartment or side and rents out the other apartment or side.
The owner would be eligible for one -half (1/2) the exemption allowed. 27-33-19
(e).
2. Less than six (6) rented rooms
A dwelling which has no more than six (6) rooms to be rented with an apartment
counting as three (3) rooms when the owner occupies the dwelling as a home. The
owner would be eligible to one-half (1/2) the exemption allowed. 27-33-19 (f).
3. Business activity
In order to receive homestead exemption on a dwelling owned and occupied by the
head of a family in which a business activity is conducted, the assessed value
associated with the business must be less than one -fifth (1/5) of the total assessed
value of the home. If the activity is a full time business, the owner would be
eligible for one-half (1/2) the exemption allowed. 27-33-19 (h).
4. Joint Ownership
When eligible property is jointly owned, the applicant, who is one of the owners, is
eligible for exemption on his proportional share of the total assessed value of the
property. 27-33-19 (b).
105 (Reserved)