Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 07 - Supplemental Roll › Section 35-6-03-07-104 - Reserved

Current through June 25, 2024
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.