35 Miss. Admin. Code Pt. VI, Subpt. 3, Ch. 03 — Applicants

100 This rule applies to the requirements the applicant must meet in order to receive the
privilege of homestead exemption. If all the following requirements are not met by
the applicant, the homestead exemption shall be denied. The date upon which all
facts are determined is January 1 st of the year in which the homestead exemption is
sought. A person requesting homestead exemption must: make a written application,
be a natural person, be the head of a family, have ownership and eligible property,
occupy the dwelling as a home, and be a Mississippi resident. Each of these
requirements is discussed in detail.
101 Before the exemption can be allowed, the applicant must make a written application
between January 1 st and April 1 st of the year in which the exemption is sought. The
applicant alone is responsible for making the application and furnishing all information
required by the application. The application must be complete, true, and correct. The
applicant's responsibility does not end until the entire application (the original,
duplicate, triplicate, and quadruplicate copies) has been delivered to the Tax Assessor
on or before April 1 st. The quadruplicate copy is to be signed and dated by the Tax
Assessor or his deputy, marked "filed," and returned to the applicant. If a change in the
homestead or the applicant's status occurred since January 1 st of the previous year, a
new application must be filed between January 1 st and April 1st. Further details of the
application itself are found in Chapter 08 - Applications.
102 An applicant for homestead exemption must be a living person. The applicant cannot
be an estate, a corporation, or a partnership.
103 An applicant must be considered the head of a family as defined by Miss. Code Ann.
Section 27-33-13. The "head" is the representative of the family. There can be only one
head of a family for one homestead. Further details of this definition are found Chapter
04 - Head of Family.
104 An applicant must have eligible title to property in order to file for the exemption. The
homestead exemption law provides that only the taxpayer who is legally liable for the
ad valorem taxes can be exempt from them. The owner of the property is the only
person who has the legal responsibility of paying the taxes due on the property. The
applicant must possess an eligible ownership interest in the property, as set out in Miss.
Code Ann. Section 27 -33-17, in order to file a lawful claim for any sort of tax
exemption. Details of the definition of eligible types of ownership are found in
Chapter 05 - Ownership.
105 Only a homestead, as described in Miss. Code Ann. Section 27 -33-19, can be eligible
property when filing for the homestead exemption. Miss. Code Ann. Section 27-33-21
describes property that is expressly ineligible for homestead purposes. Eligible
property must include a dwelling which is occupied by the applicant as a home, as well
as any outbuildings or improvements connected with that dwelling, and the land upon
which the dwelling stands. Details of eligible property are found in Chapter 06 -
Property.
106 The State of Mississippi does not grant the homestead exemption to people who are not
residents of this state. The applicant and the applicant's spouse must be residents of
Mississippi to be eligible for homestead exemption benefits. The filing of a Mississippi
resident income tax return shall be the best proof of residency.
107 In order to be eligible for the homestead exemption, the applicant must comply with
income tax laws and the road and bridge privilege tax laws of the State of Mississippi.

# 1.

Income Tax Laws:
When an individual is determined by the Income Tax Division to be delinquent
in income taxes, a letter is issued to disallow their homestead exemption. The
Homestead Exemption Division will reject reimbursement for that applicant and
issue a charge for failure to comply with the income tax laws. As soon as the
applicant has paid the delinquent tax, a letter of release is issued to the
applicant. The applicant should present this letter to the Clerk of the Board of
Supervisors prior to February 1 st. The Clerk of the Board of Supervisors is able
to object to the charge. A copy of the release letter must be attached to the
objection in order for the homestead exemption to be reinstated.

# 2.

Road and Bridge Privilege Tax Laws:
Each applicant must be in compliance with the road and bridge privilege tax
laws in order to receive the homestead exemption. When an applicant owns or
possesses a vehicle with an out -of-state or out -of-county tag and is not in
compliance with the road and bridge privilege tax laws, the applicant is not
eligible for the homestead exemption. If the applicant is in possession of a
vehicle that is owned by a business located outside the state, the applicant is in
compliance with the road and bridge privilege tax laws and is allowed the
homestead exemption.
108 Some applicants may qualify for an additional exemption on homestead property. The
limits of seven thousand five hundred dollars ($7,500) of assessed value and one
hundred sixty (160) total acres still apply; however, the amount of the exemption is
increased to include all ad valorem taxes for that property, not just the amount
determined by the table found in Miss. Code Ann. Section 27 -33-75. These conditions
are discussed below.
1. Over 65:
If an applicant is over the age of sixty -five (65), the applicant qualifies for the
additional exemption. Evidence that shows the date of birth is required to be
shown to the Tax Assessor. The date of birth is to be written on the application.
If a husband and wife are joint owners and filing on a homestead and either
one is over sixty-five (65), the entire application receives a full additional
exemption. This is true only for a husband-and-wife joint ownership.
2. Total Disability:
For an applicant to qualify for total disability, the applicant must be considered
totally disabled under the definition set out in the Federal Social Security Act,
the Railroad Retirement Act, or the provisions of the Internal Revenue Code.
From and after January 1, 2026, the unremarried surviving spouse of an
individual who qualifies for the total disability exemption also qualifies for the
exemption. An applicant will also qualify for the total disability exemption if
the applicant is an honorably discharged veteran with a service -connected total
disability or is the unremarried surviving spouse of such a veteran.
a. Definition:
The definition of totally disabled as set out by the Federal Social Security
Act is as follows:
"…the term "Disability" means (A) inability to engage in any
substantial gainful activity by reason of any medically determinable
physical or mental impairment which can be expected to result in death
or has lasted or can be expected to last for a continuous period of not
less than 12 months, or (B) blindness, and the term "blindness" mean
central visual acuity 20/200 or less in the better eye with the use of a
correcting lens. An eye which is accompanied by a limitation in the
fields of vision such that the widest diameter of the visual field
subtends an angle no greater than 20 degrees shall be considered for
purposes of the paragraph as having a central visual acuity of 20/200
or less…."
b. Proof:
The evidence which shall be accepted as proof of the disability is listed
below. Any one of these forms of proof should be sufficient.
i. Veteran's Consent of Release (Form 72-042)
ii. Report of Confidential Social Security Benefit Information (Form
72- 051)
iii. Letter from Railroad Retirement Act disability
iv. Schedule R or Schedule 3 - Federal Income Tax Forms
v. Letter from an employer outlining the disability
vi. Detailed letters from two physicians outlining the disability and its
expected duration.

# 3.

Honorably Discharged Veteran Who Has Reached Ninety (90) Years of Age:
For an applicant to qualify for the additional exemption, the applicant must be
an honorably discharged veteran and have reached ninety (90) years of age on
or before January 1 st of the year the exemption is claimed. Supporting
documentation that may be used as evidence when applying for this exemption
includes the applicant's (1) birth certificate or state -issued ID and (2) DD Form
214, commonly referred to as Discharge Papers, Certificate of Release, or
Report of Separation. From and after January 1, 2026, the unremarried
surviving spouse of such a veteran will also qualify for the exemption.

# 4.

Unremarried Surviving Spouse of Servicemember Killed on Active Duty:
For an applicant to qualify for the additional exemption, the applicant must be
the unremarried surviving spouse of (1) a member of the United States Armed
Forces who was killed or died on active duty or (2) a member of a reserve
component of the United States Armed Forces or of the National Guard who
was killed or died on active duty for training. Supporting documentation that
may be used as evidence when applying for this exemption inclu des the
deceased servicemember's (1) death certificate and (2) DD Form 214,
commonly referred to as Discharge Papers, Certificate of Release, or Report of
Separation.
109 PENALTIES
1. Any person who swears under oath to the truthfulness of an application which is
found to contain a false statement is guilty of perjury.
2. Any person who knowingly makes a false claim for exemption or a false
statement on the application or omits a material fact on the application in order
to obtain an exemption is guilty of a misdemeanor. Anyone who assists another
in preparing a false claim for exemption is also guilty of a misdemeanor. If the
person is convicted, the punishment includes a fine of not more than five
hundred dollars ($500) or six (6) months imprisonment. If an exemption is
obtained under a false claim, the person obtaining such an exemption is liable
for double the amount of taxes lost.
3. In addition to the above, anyone who submits a fraudulent application in
violation of Miss. Code Ann. Section 27-33-31 is guilty of a felony.
110 (Reserved)
35.VI.3.03 revised effective September 4, 2025