Homestead exemption was first established in Mississippi during the Special Legislative Session of 1938. At that time the purpose of providing homestead exemption benefits was "to recognize and give effect to the principal of tax-free homes as a public policy in Mississippi, to encourage home building and ownership, and give additional security to family groups."
Homestead exemption benefits are available to any property owner who meets the requirements of the homestead exemption laws of Mississippi and the rules and regulations of the Mississippi State Tax Commission. Applying for and being eligible to receive homestead exemption benefits entitles the property owner to receive a tax credit of up to $300.00 on his residential property taxes. The property owner who applies for and is eligible to receive homestead exemption benefits, and who is also over sixty-five years of age or 100% disabled, is totally exempt from residential property taxes on the first $7,500 of assessed value of the property.
Mississippi Code of 1972 27-33-3
Requirements for Eligibility
Must be in compliance with all of the following as of January 1 of the year application is made:
1. Applicant must be considered head of a family
2. Applicant must own the property and reside on the property on January 1 of the year the application is made
3. Property must be the primary residence of the applicant(s)
4. Applicant, applicant's spouse, and any joint owners must be bona fide residents of the state
5. Applicant(s) must be in compliance with the Mississippi income tax requirements
6. All vehicles owned by or in the possession of the applicant(s) must have Mississippi license plates
Applicant(s) can file for homestead exemption on only one residence in the state
Application for homestead exemption benefits must be filed between January 1 and April 1. The applicant must come in person to the Tax Assessor's office the first time to file for homestead exemption benefits. Each year after that the homestead exemption benefits are automatically renewed unless there is a change in the filing status.
Changes in Homestead Exemption Status
If any of the following changes occur, a new application must be filed in the tax assessor's office:
Marriage, divorce, separation, or death of spouse or joint owner
Change in ownership, use, or occupancy
Acquisition of new property or change in property description
First time to apply for being over sixty-five years of age or 100% disabled
If you no longer qualify for homestead exemption benefits, you must notify the assessor's office.
Failure to notify the tax assessor's office of changes in the status of the homestead may result in a fine up to $5,000 or two years imprisonment, or both.
Additional Homestead Exemption Benefits
When an individual who is eligible for homestead exemption benefits becomes sixty-five years of age or 100% disabled, the individual is eligible to apply for an additional homestead exemption benefit. The individual must be sixty-five years of age or 100% disabled on January 1 of the year he files for the additional benefit. The individual must come in person to the tax assessor's office to apply for the additional benefit.
After filing for the additional benefit, the additional tax credit is applied to the taxes due at the end of the year.
Generally, when an individual who is filing for homestead exemption is over sixty-five or 100% disabled, he is totally exempt from taxes on 160 acres or approximately $75,000 appraised value, whichever limit is reached first. If the property exceeds 160 acres or $75,000 in value, the individual must pay taxes on the excess acreage or value.
Information needed to apply
We have created a form for you to fill out to be sure you have all of the information needed to apply for homestead exemption. Just click on the link below to download the PDF form (Adobe Acrobat Document) and print it out. Please fill out the form and have it with you when you come to the office to speed up the application process. If you are not able to print out the form you can still make sure you have all of the information with you when you come to the tax assessor's office.
Click Here to Download Application Form
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