Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 08 - Applications › Section 35-6-03-08-104 - AMENDED APPLICATIONS

Current through June 25, 2024
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.