35 Miss. Admin. Code Pt. VI, Subpt. 3, Ch. 04 — Head of Family

100 Only the head of the family is eligible for homestead exemption. The definition of "Head
of Family" is limited to the persons defined in this rule. Only single family property can
be considered as homestead property; therefore, there can be only one head of a family
per homestead. There is no age limitation for an applicant to be head of family.
101 MARRIED PERSONS
Any married person living with their spouse is defined as head of a family. The property
may be owned by one or both spouses. Only one application is filed with both names on
the application. If an applicant is married, the husband's and the wife's name are
required on the application. The homestead exemption application does not affect the
ownership of the property on which exemption is sought. An application may be denied
as incomplete if the applicant's spouse is not listed. (Rule 2, Code 08).
102 SEPARATED PERSONS
Any married person who does not live with their spouse, but is not divorced, is defined as
being separated.

# 1.

a. A separated person who has legal custody of one or more minor children
and occupies and maintains a home for them is considered head of a family.
If this home is not the home at the time of separation, the home must be
owned solely by the custodial parent because of the definition of eligible
property in Title 35 of the Mississippi Administrative Code, Part VI,
Subpart 2, Chapter 6.
b. If the court has awarded joint custody, both spouses shall be seen as
having legal custody of a minor child.

# 2.

A separated person who occupies a home is eligible for exemption if he or she did
not file a joint income tax return, has custody of minor child or occupies the marital
home.

# 3.

EXAMPLES:
a. A husband and wife separate. Wife lives in the home at the time of
separation. Husband buys another home at the time of separation in his name
alone and has custody of a minor child. Both persons are considered as head
of a family and are eligible for homestead exemption, if they meet all other
requirements.
b. Same details as above except husband has no minor children. Wife is
considered as head of a family and is eligible for homestead exemption after
meeting all other requirements. Husband is eligible if he does not file a joint
income tax return.
c. Husband and wife separate and have no children. They sell the home at the
time of separation and each buy another house. Both are considered head of
family and are eligible if they file separate income tax returns.
103 SINGLE PERSON
Any person who is not married or separated is defined as single. This includes divorced
and widowed persons. Two types of single persons may be considered a head of a
family.
103.01 Occupying
The first type is the single person who occupies the dwelling himself as a home. A minor
may also file for homestead if he owns and occupies a home when residing with his
parents or legal guardian.
1. Alone
A single person is considered a head of a family if he permanently maintains a
home that he occupies alone.
2. Group
A single person is one of a group of two or more single people who:
a. are related in the third degree
b. hold collective eligible titles
c. occupy and maintain the home for themselves, is considered head of family.
Examples of third degree relations are parent and child, brother and sister,
uncle and nephew, grandparent and grandchild.
3. If two or more single individuals, who are related in the third degree, jointly own
and occupy the property and wish to file for homestead exemption, one application
should be filed indicating one individual as the head of family. The other(s) should
be shown as occupying joint owner(s). If one individual is eligible for an additional
exemption and the other(s) are not, the amount of exemption is determined by each
person's share and their qualifications.

# 4.

If two single individuals, who are not related, jointly own and occupy a home and
wish to file for homestead exemption, only one may file as head of family for that
homestead property. The other should be listed as an occupying joint owner. The
applicant receives one-half (1/2) exemption of the assessed value of the property.

# 5.

EXAMPLES:
a. Two sisters live in a home jointly owned by them. One sister is 70 years old
and the other is 60 years old. One of the sisters files as head of a family on
one application. The amount of the exemption on property with $6,000
assessed value and a tax liability of $500 would be $250 for the half due the
sister over 65 and $120 (Section 27 -33-75) for the half due the sister under 65
for a total exemption of $370.
b. Two friends who are both under 65 years old live in a home jointly owned by
them. Only one may file a homestead application on their property that has an
assessed value of $8,000 and a tax liability of $500. That applicant is entitled
to full exemption on one-half (1/2) of the total assessed value of the property,
in this case, an exemption on $4,000 of assessed value property equal to $162
against the tax liability of $500.
c. Two friends, one of whom is over 65 years old and one who is not, live in a
home jointly owned by them. Only one may file a homestead application on
their property that has an assessed value of $15,000. Whichever owner files,
he is entitled to a full exemption on one -half (1/2) of the total assessed value
of their property, in this case $7,500. If the joint owner over 65 files, the
application qualifies for an additional exemption. If the joint owner under 65
files, the application carries a regular exemption.
103.02 Non-occupying
1. A single person may also qualify as a head of a family, if he permanently maintains
a home for the benefit of someone who is dependent upon him for support. The
single person may not live in the home because of necessity. This single person can
only be the head of a family for one family group and for one exemption.
2. EXAMPLES:
a. Ex-husband and ex -wife jointly own the home. Ex -wife lives in home with
child and contributes to the maintenance of the home. Ex -husband also
contributes to the maintenance of the home through court decree. Neither one
files on any other property. Both are eligible to file and either one would
receive exemption on one-half (1/2) of the total assessed value of the property.
However, only one may file for exemption in this situation.
b. Child owns and maintains a home for an elderly parent. Child lives in an
apartment and does not file for homestead exemption anywhere else. Child is
eligible for an exemption on the home of the elderly parent.
104 MINOR CHILD
A minor child who owns and occupies a home and resides with a parent or guardian may
qualify as head of family.
105 (Reserved)