35 Miss. Admin. Code Pt. VI, Subpt. 3, Ch. 08 — Applications

100 This is the most important homestead exemption document. This document contains the
information that determines the eligibility of the applicant, the property, and the amount
of eligible exemption. The following guidelines will help to prepare the applications.
THE SAME INFORMATION ON THE APPLICATION MUST BE SHOWN ON THE
SUPPLEMENTAL ROLL. This includes the same name and exactly the same parcel
number.
101 WHERE AND WHEN FILED
There are definite laws governing the time and place in which one files for homestead
exemption.

# 1.

Where
The application must be filed with the Tax Assessor of the county in which the
property is located. If the applicant is filing on property that lies in two counties, he
must first file in the county in which the residence is found. The applicant must
then have two (2) certified copies of that application showing the assessed value of
both the land and the buildings and the total assessed value allowed. The applicant
should take the applications to the Tax Assessor's office in the adjoining county
where the additional property is located. The certified copies of the resident county
must be ATTACHED to the application of the adjoining county. One copy is to be
sent with the original (not attached) that is sent to the Tax Commission. The other
copy is to be attached to the copy that is kept on file in the Chancery Clerk's office.
The limit of seven thousand five hundred dollars ($7,500) and one hundred sixty
(160) acres must be considered on the combined values of both counties.

# 2.

When
The application must be filed between January 1 and April 1 in the year the
homestead exemption is being sought. If the deadline has passed, there is no
recourse to file a late application. If a courthouse has been destroyed, the Governor
may extend the deadline an additional thirty (30) days.

# 3.

Completeness
a. Every question on the application is important and is to be completed
truthfully, correctly, and legibly. Please type the information on the
application. If the application is not complete, determination of eligibility
cannot be made. The information contained on the long form application
includes the following items listed by line number.
b. The heading on the application contains information that is just as important
as the questions within the application. The county number must be given.
The year in which the application is filed is typed in the center of the
application next to the county number.
i. This line is for the applicant's full name and social security number. If
the applicant lives within a municipality, the numerical code for the
municipality should be given. If the applicant does not live inside a
municipality, 000 is used for the county code.
ii. This line is for applicant's spouse. If the applicant is married, the name
of the spouse is required. (The homestead application has no bearing on
the ownership of property). Please also give the social security number
of the spouse. If social security number of either the applicant or
applicant's spouse begins with zero (0), print the zero (0). If the "name
of spouse" field is blank, do not print zeros for the social security
number. Leave the social security number blank. The numerical code
for the school district should be given.
iii. This line is for the address of the property on which homestead
exemption is being sought, not the mailing address.
iv. This line indicates whether the applicant is to receive regular or an
additional exemption. The date of birth for applicants over 65 of age is
located on line 2 in this area.
v. This line asks for the marital status. Unless an applicant's marital status
is shown, it is impossible to determine his eligibility. For instance, the
provisions for the eligibility of a separated person are much more limited
than those for a married or single person. Also, a single person, in some
cases, does not have to occupy the dwelling as a residence. Marital
status can change. For this reason, continuing knowledge of the marital
status is important.
vi. This line gives us the title information.
vii. This line shows the use of the property. If "2" or "3" is marked for
business activity, the applicant must complete this question. The
determination of eligibility must be made upon the answers. Print a "1"
in this area if no business activity.
viii. If an applicant is filing in an adjoining county, the two (2) digit county
number is to be listed on this line. If there is no adjoining county, print
two zeros (00) on this line.
ix. This line shows the parcel number, the number of acres in the parcel, the
date of acquisition, and the deed book and page of recording. This line
also indicates whether or not the property is in the city limits. If more
than one parcel is owned, please indicate if this additional property joins
the home or is within five (5) miles of the home. Please be aware of the
two limits: 1. One hundred sixty (160) acre maximum, and 2. Four (4)
disjoined tracts. If some or all of the property lies inside a municipality,
it all must join or the property is ineligible.
x. This line gives the name and location of all joint owners of the
homestead property. All joint owners should be listed.
xi. This question asks how the property was acquired. Either a or b must be
completed. A is used if property was inherited. B is used if the property
was acquired by other means. The mortgage information is used to
determine that one -fourth (1/4) of the purchase price was paid or
provision has been made for the annual payment of interest at the normal
rate. Please explain that refusal may cause the application to be denied.
xii. This is a statement concerning compliance with income tax laws and
road and bridge privilege tax laws by the applicant. The car tag numbers
are to be listed. The eligibility of the applicant may be determined by
the county and state in which the vehicle is tagged. If the applicant does
not own a vehicle, please mark the space provided.
102 OATH AND SIGNATURES
1. Both the signature of the applicant and the signature of the Tax Assessor or his
deputy are needed to make the application valid. The application for homestead
exemption is an affidavit He (the applicant) is required to take a solemn oath to that
effect. It is further required that this oath be administered only by officials who are
authorized by law to take such oaths. When the applicant's name or mark appears
in the signature space on the application, he assumes full responsibility for the
content of the application and its truthfulness. The authenticity of the signature
mark is the responsibility of the officer that acknowledges the application. This
office must state on the application over his signature and official position that (1)
the application was sworn as to being true and correct and (2) was signed in his
presence by the applicant on a certain date. A person making his mark is a valid
signature when acknowledged by the officer.
2. A husband and wife may sign for the other. A person holding power of attorney
may sign for the applicant; however, proof of such must be attached to his
application each year. THE TAX ASSESSOR OR HIS DEPUTY MAY NOT
SIGN FOR ANY APPLICANT UNLESS VESTED WITH POWER OF
ATTORNEY. Form 72-002, Power of Attorney, can be used strictly for homestead
exemption purposes. Once this form is completed, a copy may be attached to the
current application.
103 NEW APPLICATIONS
1. New applications are used when filing for the first time. These applications contain
detailed information needed to determine the eligibility of the applicant. A new
application is used in the following circumstances:
a. amending an existing application except as described in Title 35 of the
Mississippi Administrative Code, Part VI, Subpart 2, Chapter 8.
b. changing property description
c. changing property use
d. changing property ownership
e. changing marital status
f. qualifying for the additional exemption
g. filing in adjoining counties-certified copies
h. death of joint applicant except as described in Title 35 of the Mississippi
Administrative Code, Part VI, Subpart 2, Chapter 8.
2. If a new application is used to file for any reason other than the first time filing,
state on the application the reason for using a new application. Whatever the reason
for filing a new application, both the signature of the applicant and the signature of
the Tax Assessor or his deputy along with the date are necessary.
104 AMENDED APPLICATIONS
If an applicant fails to disclose the fact that he is eligible for additional exemption, an
amended application should be filed. Amended applications should be sent to the Tax
Commission under a separate cover from the original applications.
1. How
A new application is used to file an amended application with the word
"AMENDED" clearly marked across the top of the application and the reason for
the amendment written on the application. When amending an existing application,
line 1 through 9 must be completed. The original signatures of both the Tax
Assessor and the applicant should also be on that application.
2. When to
An amended application can only be used if an applicant fails to disclose eligibility
for an additional exemption A copy of the proof of the exemption should be
attached to the amended application. This must be approved by the Board of
Supervisors no later than the last Monday in August of the year following the
year the supplemental roll was approved.
3. Deadline
An amended application may be filed no later than the last Monday in August of
the year following the year in which the original application was filed. This is also
the deadline for submission of a petition to adjust exemption on the supplemental
roll. Any petition to adjust the supplemental roll must be received by the Tax
Commission no later than September 15 of the year following the year in which
the Supplemental roll is made. Any Petitions received after that date shall not be
accepted. If an amended application is made, then a petition to the supplemental
roll should be made reflecting the change. THE INFORMATION ON THE
APPLICATION MUST BE THE SAME AS ON THE SUPPLEMENTAL ROLL.
a. Correcting an existing application
A typographical or clerical error may be corrected by using form 72 -003,
Correction/Deletion of the Homestead Application. "Correction" should be
marked. The account number, county name, and year of application should be
completed. The name of the applicant and the social security number should
be shown as they appear on the application. Only the items that are to be
corrected should be completed on the lines below applicant's name.
i. If eligible property failed to be listed on the application due to clerical
error, the application may be amended and corrected by using a Form
72-003. This correction must be made by the last Monday in August
of the year following the roll year.
ii. If the applicant fails to remove a parcel that was sold or ineligible, or the
applicant's parcel number changed, the application may be amended and
corrected by using a Form 72 -003. These corrections must be made on
or before June 1st of that roll year.
iii. If the surviving spouse of a dead applicant does not file a new
application, the application may be amended and corrected by removing
the dead spouse's name and adding the surviving spouse's birth date by
using a Form 72-003. If the surviving spouse is not eligible for the same
exemption as the dead spouse, a new application must be filed.
b. Changes in initial application
Any changes in property description, ownership, use or occupancy except as
described above require that a new application be filed during the next filing
period. An amended application is not acceptable. This requires all questions
to be answered as if this were the first application ever filed.
c. Filing in adjoining counties
If an applicant is filing in adjoining counties, then the certified copy of the
resident county should be a new application. There should be two (2) copies
of this application with the assessed value of the land and the dwelling and the
total assessed value allowed in the resident county written on the application.
Only questions 1-9 and 11 need to be answered.
105 LOST APPLICATION
In cases where a person claims to have filed an application for homestead exemption
within the time prescribed by law and does not have his blue copy of the application and
a copy cannot be found in the county office or the Tax Commission office, there is no
remedy. An application does not exist for that year. If the person does have his blue
copy of the application and it is signed and dated by the Tax Assessors and is eligible in
all other areas, then the applicant may use that copy as a replacement for the lost original
application. The Tax Assessor shall accept this copy and shall certify that it is a valid
copy. The deadline to accept the blue copy from the applicant is March 31 of the year
following the year in which the application was filed. If an applicant produces his blue
copy after that date, the Tax Assessor may not accept it. The Clerk of the Board of
Supervisors should make a copy of the applicant's blue copy and certify it as a valid copy
and send it to the Tax Commission. The Tax Collector shall make a petition to adjust
exemption to the supplemental roll adding the applicant. The Board of Supervisors must
approve the copy of the application.
106 SENT TO TAX COMMISSION
The completed applications that are filed should be sent to the Clerk of the Board of
Supervisors on the first day of the month following the month in which they were filed.
The Clerk of the Board of Supervisors is to send all the applications to the Tax
Commission no later than June 1. All applications should be sent at one time. The law
requires the Tax Commission to reject the reimbursement of tax loss any exemption
granted by the Board of Supervisors for which no application has been sent in this
manner. In order for the tax Commission to process the applications, the following
guidelines shall be followed.
1. Applications should be alphabetized.
2. Applications should not be folded or mutilated in any way.
3. Do not place applications in binders.

# 4.

If any attachment is made to an application, it should be in a separate bundle to the
applications.

# 5.

Enclose a letter stating total number of applications sent to the Tax Commission
office.
107 (Reserved)