35 Miss. Admin. Code Pt. VI, Subpt. 3, Ch. 07 — Supplemental Roll

100 The Recapitulation of Homestead Exemptions, which is referred to as the supplemental
roll, is a legal addition to and part of the land roll of a county or a municipality. It is
subject to all laws relating to assessment rolls. It is the duty of the Clerk of the Board of
Supervisors to make the supplemental roll for the county and the municipalities.
101 COUNTY SUPPLEMENTAL ROLL
COUNTY SUPPLEMENTAL ROLL
The county supplemental roll is required to be submitted to the Department of Revenue
office before reimbursement may be made to a county.

# 1.

The supplemental roll is to be made from the approved applications and not from
the land roll. The Department of Revenue provides the specifications that are to
be used to prepare the supplemental roll . The supplemental roll shall be
forwarded to the Department of Revenue , the Tax Collector, and one copy
attached to the land roll. If your county has two judicial districts, a fourth copy
will be made for the second district. This roll must be certified by the Clerk of the
Board of Supervisors in order for it to be considered complete and official.

# 2.

The supplemental roll shall be made as soon as possible after the land roll is made
and approved by the Board of Supervisors and the Department of Revenue. All
applications should have been allowed or disallowed by the Board of Supervisors.
Before reimbursement can be made, the supplemental roll, the Certificate of Tax
Loss, and all applications must be submitted to the Department of Revenue . In
order to receive the reimbursement on time, the supplemental roll must be
received by the Department of Revenue no later than December 31 of the
current year. Any certificates requesting reimbursement, which are received later
than June 1 of the following year, shall not be considered.

# 3.

The information in the supplemental roll is the basis from which homestead
exemptions are granted. When completing the supplemental roll, all information
must be identical to the information listed on the application. Additional
instructions and requirements can be found in the attached Part VI, Appendix 1,
titled County Supplemental Roll. The Department of Revenue requires all data
fields identified in Part VI, Appendix 1 to be completely and accurately provided.
All data will be verified prior to acceptance by the Department of Revenue.

# 4.

While an applicant's Social Security Number (SSN), Individual Tax Identification
Number (ITIN), or Exempt Status must be submitted on the County Supplemental
Roll data provided to the Department, these numbers, as well as, the ID Type data
and any birth date data must be redacted from all documents of public record
retained by the counties.
102 MUNICIPAL SUPPLEMENTAL ROLL
In addition to the county supplemental roll, the municipal supplemental roll must be
received by the Department of Revenue before reimbursement may be made to a
municipality. The same rules apply to the municipal roll as to the supplemental roll.
Additional instructions and requirements can be found in the attached Part VI,
Appendix 2, titled Municipal Supplemental Roll. The Department of Revenue requires
all data fields identified in Part VI, Appendix 2 to be completely and accurately
provided. All data will be verified prior to acceptance by the Department of Revenue.
It is the duty of the Clerk of the Board of Supervisors to prepare the municipal roll
using the information provided by the Municipal Clerk.
1. The municipal roll is made in the same manner as the supplemental roll. One
copy should be delivered to the Department of Revenue, the municipal Tax
Collector and the third copy should be placed with the land roll in the Clerk's
office. The municipal roll is made from the approved applicants who are over 65
years of age, or who are 100% disabled and whose exemptions cause a
municipality a tax loss.
2. The municipal roll is made at the same time as the supplemental roll; however,
the municipal roll must be made after the Resolution of the Board sets the tax levy
for the municipality. The Municipal Clerk should give the county Clerk of the
Board of Supervisors a certified copy of that tax levy in order for him to prepare
the municipal roll.
3. While an applicant's Social Security Number (SSN), Individual Tax Identification
Number (ITIN), or Exempt Status must be submitted on the Municipal
Supplemental Roll data provided to the Department, these numbers, as well as,
the ID Type data and any birth date data must be redacted from all documents of
public record retained by the counties.
103 AMENDED SUPPLEMENTAL ROLL
In some instances it becomes necessary to amend the supplemental roll. The amendment
is known as the Petition to adjust exemption on homestead exemption supplemental roll.
(Form 72-005) This is the duty of the Tax Collector as set out in Section 27 -33-51 (a).
This is done in the same manner as the original supplemental roll. A change to the
supplemental roll cannot be made without the proper documents to substantiate the
change, either valid application or a board order. If the amendment affects an additional
exemption that is within a municipality's taxing district, the municipal roll should be
amended as well. The additional requirements for the adjustment to the supplemental
include the following:
1. Deletions
The page titled "Deletions" should be used to list the name, parcel and all other
information that should be deleted because of an error. The name, parcel and other
information should be listed EXACTLY as it is listed on the original supplemental
roll in columns 1 through 14. This form may be used to remove a name from the
supplemental roll that did not have an application on file. This form should be
submitted in duplicate. One will be returned to you indicating the action of the Tax
Commission.
2. Additions
A page titled "Additions" should be used to list the correct name, parcel number and
other information as it should have appeared. Any names and parcels that were
omitted when making the original supplemental roll are to be listed on this page
also. These additions should be made in the same manner as if making entries on
the original supplemental roll. This form should also be submitted in duplicate.
3. Corrections
A page titled "Corrections" may be used to correct the information concerning an
applicant whose name appears on the original supplemental roll. This form should
be completed in duplicate.
4. Certification
a. Any deletion, addition, or correction must be approved by the Board of
Supervisors and certified by the Clerk of the Board of Supervisors.
b. If this certification is not made, the Tax Commission cannot accept it.

# 5.

When the Tax Commission requests an adjustment to the supplemental roll to
correct a problem found during the examination of a taxing unit's original
supplemental roll, the adjustment should be sent as soon as possible to correct the
problem before a charge is made. The Tax Commission would prefer one
supplement made to the taxing unit's original roll instead of several supplements
made throughout the year.

# 6.

Deadline
a. The deadline for a supplement to the supplemental roll is the last Monday in
August of the year following the year in which the homestead exemption
application was made. This is the last date that the Board of Supervisors can
approve a change to the supplemental roll. The Tax Commission must receive
this supplement no later than September 15 of the year following the year in
which the supplemental roll is made.
b. These rules apply to amending the municipal roll as well.
c. IMPORTANT IMPORTANT IMPORTANT
In order for the Tax Commission to accept any roll or adjustment to any roll, it
must meet the following conditions:
i. it must be the original
ii. it must be completed correctly
iii. it must be certified
d. If the roll or adjustments does not meet the above listed conditions, the Tax
Commission will return it for correction.
104 (Reserved)
Part VI, Appendix 1
County Supplemental Roll
Sequence NEW Column Name Field Description
1 FEIN County's FEIN
2 Record Type A (Add), C (Change), D (Delete)
3 Filing Year Year to which this Homestead filing relates
4 Primary Filer ID Type
(SSN, ITIN, Exempt)
This field should indicate the type of ID Number provided in Primary
Filer ID Field. Allowed entries are limited to SSN (Social Security
Number), ITIN (Individual Taxpayer Identification Number) or
EXEMPT. The ID Type field should be redacted from all documents
of public record retained by the counties.
5 Primary Filer ID
(SSN, ITIN, Exempt)
The ID Number should be the same ID number submitted by the applicant
on his application and must be either a SSN, ITIN or an dummy number
identifying the applicant as a member of an EXEMPT class (dummy
numbers must be issued by the DOR). The ID number field should be
redacted from all documents of public record retained by the
counties.
6 Primary Filer Name
Primary names are to be in strict alphabetical order with the last name
first and then the given name. Applicants are to be separated by the
school district(s) of each county. There is to be only one name per line. If
an applicant owns more than one parcel, use the same name for each
parcel. Do not use ditto marks or any other notation. Do not use any other
form of the applicant's name. No estates should be listed.
7 Primary Filer Street The address should be the same address submitted by the applicant on his
application.
8 Primary Filer Street2 The address should be the same address submitted by the applicant on his
application.
9 Primary Filer City The address should be the same address submitted by the applicant on his
application.
10 Primary Filer State The address should be the same address submitted by the applicant on his
application.
11 Primary Filer Zip The address should be the same address submitted by the applicant on his
application.
12
Secondary Filer ID
Type
(SSN, ITIN, Exempt)
This field should indicate the type of ID Number provided in Secondary
Filer ID Field. Allowed entries are limited to SSN (Social Security
Number), ITIN (Individual Taxpayer Identification Number) or
EXEMPT. The ID Type field should be redacted from all documents
of public record retained by the counties.
13 Secondary Filer ID
(SSN, ITIN, Exempt)
The ID Number should be the same ID number submitted by the applicant
on his application and must be either a SSN, ITIN or an dummy number
identifying the applicant as a member of an EXEMPT class (dummy
numbers must be issued by the DOR). The ID number field should be
redacted from all documents of public record retained by the
counties.
14 Secondary Filer Name Do not use ditto marks or any other notation. Do not use any other form
of the applicant's name.
15 Over 65 Over 65 or Disabled (Y/N)
16 Parcel Number
If there is more than one parcel number on the application, each parcel
number should be shown on the supplemental roll. Only one parcel
number should appear on each line.
17 Number of Acres
This column should indicate the number of acres in a parcel located
outside a municipality. If the land is located within a municipality, the
letter U is used. An applicant may claim a total of one hundred sixty (160)
acres for homestead exemption.
18 Land Assessed Value This column should include the full assessed value of all land in the
parcel number.
19 Building Assessed
Value
Only the full assessed value of all the buildings and improvements located
on the parcel is to be included.
20 Under 65 Allowed
Assessed Value
The total amount of exempt value that is allowed for taxpayers under 65
years of age or not 100% disabled is to be shown in this column. This is
the regular exemption. It is limited to a total of seven thousand five
hundred dollars ($7,500) for all parcels.
21 Disallowed Assessed
Value
The total amount of assessed value that is not exempted is to be shown
here. This would include any amount of assessed value over the total
limit of seven thousand five hundred dollars ($7,500) or any assessed
property contained in columns 11 & 12 that does not qualify for
homestead exemption.
22 Under 65 Allowed
Amount
The dollar amount of the exemption allowed to taxpayers under 65 years
of age and not 100% disabled, regular exemption, is reflected in this
column. Each applicant is allowed an exemption of not more than three
hundred dollars ($300). The amount is determined by the table in Miss
Code Ann Section 27-33-75.
23 Over 65 Allowed
Amount
The total amount of exempt value allowed for taxpayers over the age of
65 or who are 100% disabled should be indicated in this column. This is
the additional exemption. This exemption is also limited to seven
thousand five hundred dollars ($7,500).
24 MS County Code The county code of the county in which the parcel is located should be
indicated in this column.
25 Municipality If the parcel is located within a municipality's taxing district, indicate the
municipality's code in this column.
26 School District The school district in which the parcel is located should be indicated in
this column.
Part VI, Appendix 2
Municipal Supplemental Roll
Sequence NEW Column Name Field Description
1 FEIN County's FEIN
2 Record Type A (Add), C (Change), D (Delete)
3 Filing Year Year to which this Homestead filing relates
4 Primary Filer ID Type
(SSN, ITIN, Exempt)
This field should indicate the type of ID Number provided in Primary
Filer ID Field. Allowed entries are limited to SSN (Social Security
Number), ITIN (Individual Taxpayer Identification Number) or
EXEMPT. The ID Type field should be redacted from all documents
of public record retained by the counties.
5 Primary Filer ID
(SSN, ITIN, Exempt)
The ID Number should be the same ID number submitted by the
applicant on his application and must be either a SSN, ITIN or an
dummy number identifying the applicant as a member of an EXEMPT
class (dummy numbers must be issued by the DOR). The ID number
field should be redacted from all documents of public record
retained by the counties.
6 Primary Filer Name
Primary names are to be in strict alphabetical order with the last name
first and then the given name. Applicants are to be separated by the
school district(s) of each county. There is to be only one name per line.
If an applicant owns more than one parcel, use the same name for each
parcel. Do not use ditto marks or any other notation. Do not use any
other form of the applicant's name. No estates should be listed.
7 Primary Filer Street The address should be the same address submitted by the applicant on
his application.
8 Primary Filer Street2 The address should be the same address submitted by the applicant on
his application.
9 Primary Filer City The address should be the same address submitted by the applicant on
his application.
10 Primary Filer State The address should be the same address submitted by the applicant on
his application.
11 Primary Filer Zip The address should be the same address submitted by the applicant on
his application.
12
Secondary Filer ID
Type
(SSN, ITIN, Exempt)
This field should indicate the type of ID Number provided in Secondary
Filer ID Field. Allowed entries are limited to SSN (Social Security
Number), ITIN (Individual Taxpayer Identification Number) or
EXEMPT. The ID Type field should be redacted from all documents
of public record retained by the counties.
13 Secondary Filer ID
(SSN, ITIN, Exempt)
The ID Number should be the same ID number submitted by the
applicant on his application and must be either a SSN, ITIN or an
dummy number identifying the applicant as a member of an EXEMPT
class (dummy numbers must be issued by the DOR). The ID number
field should be redacted from all documents of public record
retained by the counties.
14 Secondary Filer Name Do not use ditto marks or any other notation. Do not use any other form
of the applicant's name.
15 Parcel Number
If there is more than one parcel number on the application, each parcel
number should be shown on the supplemental roll. Only one parcel
number should appear on each line.
16 Land Assessed Value This column should include the full assessed value of all land in the
parcel number.
17 Building Assessed
Value
Only the full assessed value of all the buildings and improvements
located on the parcel is to be included.
18 Allowed Assessed
Value Amount of assessed value exempted.
19 Disallowed Assessed
Value
Amount of assessed value, if any, that exceeds the Allowed Assessed
Value.
20 Levy This field should be populated with the municipality's millage rate.
21 Tax Loss Equals the Allowed Assessed Value multiplied by the Levy.
22 Over 65 Disabled
Allowed
Includes the actual tax loss suffered by the municipality that will be
considered for reimbursement by the Department of Revenue. There is a
limit of two hundred dollars ($200) per applicant.
23 Over 65 Disabled
Disallowed
Includes, if any, the amount of tax loss suffered by the municipality that
is NOT considered for reimbursement by the Department of Revenue.
This field should equal the amount of exempted taxes exceeding the two
hundred dollars ($200) per applicant limit.
24 County Code The county code of the county in which the parcel is located should be
indicated in this column.
25 Municipality The municipality code of the municipality in which the parcel is located
should be indicated in this column.