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Homestead Exemption

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

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Courthouse Annex (more)
211 E Government St
Brandon, MS 39042
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  • Phone: (601) 825-1470
  • Fax: (601) 824-2457
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