reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 03 - Applicant › Section 35-6-03-03-107 - COMPLIANCE WITH LAWS

Current through June 25, 2024
In order to be eligible for homestead exemption, the
					 applicant must comply with income tax laws and the road and bridge privilege
					 tax laws of the State of Mississippi.
1. Income tax laws
When an individual is determined by the Income Tax Division
					 of the State Tax Commission to be delinquent in income taxes, a letter is
					 issued to disallow their homestead exemption. The Homestead Exemption Division
					 will reject for reimbursement that applicant and issue a charge for failure to
					 comply with the income tax laws. As soon as the applicant has paid the
					 delinquent tax, a letter of release is issued to the applicant. He should
					 present this letter to the Clerk of the Board of Supervisors,
prior to
					 February 1
. The Clerk of the Board of Supervisors is now able to object
					 to the charge. A copy of the release letter must be attached to the objection
					 in order for homestead exemption to be reinstated.
2. Road and bridge privilege tax laws
Each applicant must be in compliance with the road and
					 bridge privilege tax laws in order to receive homestead exemption. The county
					 tax collector is to make the determination of the situs of the motor vehicle.
					 The Road and Bridge Privilege Tax Division has recommended that the definition
					 of the situs is to be: The position or location of the motor vehicle,
					 especially the normal position; the place where the motor vehicle exists or
					 originates; where the motor vehicle is normally maintained; the place where the
					 motor vehicle (as a right) is to be located by law.
When an applicant
					 owns or has in his possession
a vehicle with an out-of-state or out of
					 county tag and is not in compliance with the road and bridge privilege tax
					 laws, he is not eligible for homestead exemption. If the applicant is in
					 possession of a vehicle that is owned by a business located outside the state,
					 the applicant is in compliance with the road and bridge privilege tax laws and
					 is allowed his homestead exemption.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 03 - Applicant › Section 35-6-03-03-108 - ADDITIONAL EXEMPTIONS

Current through June 25, 2024
Some applicants may qualify for an additional exemption on
					 homestead property. The limits of seven thousand five hundred dollars ($7,500)
					 of assessed value and one hundred sixty (160) total acres still apply; however,
					 the amount of exemption is increased to include all ad valorem taxes for that
					 property, not just the amount determined by the table found in Section
					 27-33-75.
					 These conditions are discussed below.
1. Over 65
If an applicant is over the age of sixty-five (65), he
					 qualifies for the additional exemption. Evidence that shows the date of birth
					 is required to be shown to the Tax Assessor. The date of birth is to be written
					 on the application. If a husband and wife are joint owners and filing on a
					 homestead and either one is over sixty-five (65), the entire application
					 receives a full additional exemption. This is true only for a husband and wife
					 joint ownership.
2. Total
				  disability
For an applicant to qualify for total disability, he must
					 be considered disabled under the definition set out in the Federal Social
					 Security Act, the Railroad Retirement Act, or the provisions of the Internal
					 Revenue Code.
a. Definition
The definition of totally disabled as set out by the
					 Federal Social Security Act is as follows: "...the term "Disability" means (A)
					 inability to engage in any substantial gainful activity by reason of any
					 medically determinable physical or mental impairment which can be expected to
					 result in death or has lasted or can be expected to last for a continuous
					 period of not less than 12 months, or (B) blindness, and the term "blindness"
					 mean central visual acuity 20/200 or less in the better eye with the use of a
					 correcting lens. An eye which is accompanied by a limitation in the fields of
					 vision such that the widest diameter of the visual field subtends an angle no
					 greater than 20 degrees shall be considered for purposes of the paragraph as
					 having a central visual acuity of 20/200 or less ..... "
b.
Proof
The evidence which shall be accepted as proof of the
					 disability is listed below. Any one of these forms of proof should be
					 sufficient.
i.Veteran's Consent of
				  Release (Form 72-042)
ii. Report of
				  Confidential Social Security Benefit Information (Form 72-051) iii. Letter from
				  Railroad Retirement Act disability iv. Schedule R or Schedule 3 - Federal
				  Income Tax Forms v. Letter from an employer outlining the disability vi.
				  Detailed letters from two physicians outlining the disability and its expected
				  duration.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 03 - Applicant › Section 35-6-03-03-109 - PENALTIES

Current through June 25, 2024
1. Any person who swears under oath to the
				  truthfulness of an application which is found to contain a false statement is
				  guilty of perjury.
2. Any person
				  who knowingly makes a false claim for exemption or a false statement on the
				  application or omits a material fact on the application in order to obtain an
				  exemption is guilty of a misdemeanor. Anyone who assists another in preparing a
				  false claim for exemption is also guilty of a misdemeanor. If the person is
				  convicted, the punishment includes a fine of not more than five hundred dollars
				  ($500) or six (6) months imprisonment. If an exemption is obtained under a
				  false claim, the person obtaining such an exemption is liable for double the
				  amount of taxes lost.
3. In
				  addition to the above, anyone who submits a fraudulent application in violation
				  of Section
				  27-33-31,
				  Mississippi Code Annotated, is guilty of a felony.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 04 - Head of Family › Section 35-6-03-04-100

Current through June 25, 2024
Only the head of the family is eligible for homestead
					 exemption. The definition of "Head of Family" is limited to the persons defined
					 in this rule. Only single family property can be considered as homestead
					 property; therefore, there can be only one head of a family per homestead.
					 There is no age limitation for an applicant to be head of
					 family.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 04 - Head of Family › Section 35-6-03-04-101 - MARRIED PERSONS

Current through June 25, 2024
Any married person living with their spouse is defined as
					 head of a family. The property may be owned by one or both spouses. Only one
					 application is filed with both names on the application.
If an applicant
					 is married, the husband's and the wife's name are required on the
					 application.
The homestead exemption application does not affect the
					 ownership of the property on which exemption is sought. An application may be
					 denied as incomplete if the applicant's spouse is not listed. (Rule 2, Code
					 08).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 04 - Head of Family › Section 35-6-03-04-102 - SEPARATED PERSONS

Current through June 25, 2024
Any married person who does not live with their spouse, but
					 is not divorced, is defined as being separated.
1. a. A separated person who has legal
				  custody of one or more minor children and occupies and maintains a home for
				  them is considered head of a family. If this home is not the home at the time
				  of separation, the home must be owned solely by the custodial parent because of
				  the definition of eligible property in Title 35 of the Mississippi
				  Administrative Code, Part VI, Subpart 2, Chapter 6. b. If the court has awarded
				  joint custody, both spouses shall be seen as having legal custody of a minor
				  child.
2. A separated person who
				  occupies a home is eligible for exemption if he or she did not file a joint
				  income tax return, has custody of minor child or occupies the marital
				  home.
3. EXAMPLES:
a. A husband and wife separate. Wife lives in
				  the home at the time of separation. Husband buys another home at the time of
				  separation in his name alone and has custody of a minor child. Both persons are
				  considered as head of a family and are eligible for homestead exemption, if
				  they meet all other requirements.
b. Same details as above except husband has
				  no minor children. Wife is considered as head of a family and is eligible for
				  homestead exemption after meeting all other requirements. Husband is eligible
				  if he does not file a joint income tax return.
c. Husband and wife separate and have no
				  children. They sell the home at the time of separation and each buy another
				  house. Both are considered head of family and are eligible if they file
				  separate income tax returns.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 04 - Head of Family › Section 35-6-03-04-103 - SINGLE PERSON › Section 35-6-03-04-103.01 - Occupying

Current through June 25, 2024
The first type is the single person who occupies the
						dwelling himself as a home. A minor may also file for homestead if he owns and
						occupies a home when residing with his parents or legal guardian.
1. Alone
A single person is considered a head of a family if he
						permanently maintains a home that he occupies alone.
2. Group
A single person is one of a group of two or more single
						people who:
a. are related in the
					 third degree
b. hold collective
					 eligible titles
c. occupy and
					 maintain the home for themselves, is considered head of family. Examples of
					 third degree relations are parent and child, brother and sister, uncle and
					 nephew, grandparent and grandchild.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 04 - Head of Family › Section 35-6-03-04-103 - SINGLE PERSON › Section 35-6-03-04-103.02 - Non-occupying

Current through June 25, 2024
1. A single person may also qualify as a head
					 of a family, if he permanently maintains a home for the benefit of someone who
					 is dependent upon him for support. The single person may not live in the home
					 because of necessity. This single person can only be the head of a family for
					 one family group and for one exemption.
2. EXAMPLES:
a. Ex-husband and ex-wife jointly own the
					 home. Ex-wife lives in home with child and contributes to the maintenance of
					 the home. Ex-husband also contributes to the maintenance of the home through
					 court decree. Neither one files on any other property. Both are eligible to
					 file and either one would receive exemption on one-half (1/2) of the total
					 assessed value of the property. However, only one may file for exemption in
					 this situation.
b. Child owns and
					 maintains a home for an elderly parent. Child lives in an apartment and does
					 not file for homestead exemption anywhere else. Child is eligible for an
					 exemption on the home of the elderly parent.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 05 - OWNERSHIP › Section 35-6-03-05-100

Current through June 25, 2024
An applicant must have some legal title to the property on
					 which exemption is sought. The tax responsibility is his. Legal title must be
					 present to seek exemption. The definition of eligible title for homestead
					 purposes is limited to the following.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 05 - OWNERSHIP › Section 35-6-03-05-101 - FEE TITLE

Current through June 25, 2024
This type of title is most common. It is considered
					 inheritable title. It can be obtained by purchase, gift or inheritance. Fee
					 title can be held individually or jointly. Three (3) types of fee title are
					 mentioned in Section
					 27-33-17(a).
1. Absolute
This type of title is not restricted. It is held by a
					 single individual. When a person holds absolute title, it is indicated on
					 Question 6 of the application as Fee.
2. Life Estate
This type of ownership has a special condition. A person
					 can deed property to another and retain a life estate interest in that
					 property. As long as the person with the life estate interest is living, that
					 person has rights and privileges to that property. Only the person with the
					 life estate interest is eligible for homestead exemption. It is possible for
					 more than one person to have a life estate interest in property. In this
					 instance, they will be treated as joint owners with each having his
					 proportional share in the exemption.
3. EXAMPLES:
a. A mother deeds her property to her son and
				  retains a life estate interest in it. She goes to live with her daughter and
				  her son lives on the property. Until the life estate interest is removed, only
				  the mother has an eligible ownership interest. Since she does not live on the
				  property herself, no one is entitled to the exemption.
b. Property is deeded to a grandson with a
				  life estate interest given to the grandfather and the great uncle. Only the
				  grandfather lives on the property. The grandfather would be treated like a
				  joint owner and eligible for an exemption on one-half (1/2) of the total
				  assessed value of the property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 05 - OWNERSHIP › Section 35-6-03-05-102 - TRUSTS

Current through June 25, 2024
This type of title has some conditions that must exist to
					 be considered eligible. The property being placed in trust must be clearly
					 described. The beneficiary of the trust must occupy the property as a home and
					 must be assessed with the taxes of that property. If all these conditions are
					 present, the trust is considered eligible title.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 05 - OWNERSHIP › Section 35-6-03-05-103 - LEASES

Current through June 25, 2024
There are four (4) types of leases of land that are defined
					 by law as constituting sufficient eligible ownership rights to meet homestead
					 exemption requirements.
1. School
				  lands
Persons who have legal leases of school lands that are
					 perpetually renewable or leased for ten (10) years or more are considered to
					 have eligible title.
2.
				  Pearl River Valley Water Supply District lands
Persons who have a legal lease of these lands for twenty
					 (20) years or more with an option for renewal every ten (10) years have
					 eligible title.
3.
				  Fraternal or benevolent lands
Persons who have a lease of fraternal or benevolent lands
					 for a period of ten (10) years or more or for life have eligible title.
4. Mississippi-Yazoo Delta Levee
				  Board lands
Persons who have a lease of these lands for five (5) years
					 or more with an option for renewal every five (5) years.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 05 - OWNERSHIP › Section 35-6-03-05-104 - DATES

Current through June 25, 2024
There are two dates that must be considered in determining
					 the eligible ownership for homestead exemption purposes.
1. Acknowledgment date
The date that one becomes the owner of property is the date
					 of acknowledgment of the instrument by which one acquires the title. The
					 acknowledgment date must be
no later than January 1
of the year in
					 which he files the application. Unless property is owned by that date there is
					 no legal liability for taxes.
2. Recording date
The instrument by which title is held must be filed for
					 record with the Chancery Clerk with the county in which the property is located
on or before January 7
of the year for which homestead exemption
					 is sought. The book and page number must be shown on the
					 application.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-101 - ASSESSMENT › Section 35-6-03-06-101.01 - Identification

Current through June 25, 2024
For taxation purposes, all property must be given a
						value. That value must be assigned to a definite piece of property. The
						property to which a value has been assigned must be identified. The
						identification should be a parcel number that is unique within a county. The
						parcel number on the supplemental roll must be the same parcel number on the
						application.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-101 - ASSESSMENT › Section 35-6-03-06-101.02 - Separately assessed

Current through June 25, 2024
All such identified property on which homestead exemption
						is claimed must be separately assessed on the land roll. No property may be
						eligible for exemption unless it contains a value for land and a value for the
						dwelling. The land and dwelling must be separately assessed on the land roll or
						no exemption may be allowed. A special provision is made if a dwelling has been
						destroyed. The property can continue to be eligible for homestead for one (1)
						year after the date of destruction.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-101 - ASSESSMENT › Section 35-6-03-06-101.03 - Limits

Current through June 25, 2024
1. Exemption is limited to the first seven
					 thousand five hundred dollars ($7,500) of assessed value on homestead property.
					 Any assessed value over the first seven thousand five hundred dollars ($7,500)
					 does not have any exemption and the full amount of taxes must be paid on the
					 balance. The assessed value limit includes the land and all buildings and
					 improvements attached to the land. The seven thousand five hundred dollars
					 ($7,500) limit includes all parcels claimed by an applicant.
The amount in column 7 or column 11 must not exceed this
						seven thousand five hundred dollars ($7,500) limit when all parcels are
						totaled.
2. Another limit
					 has to do with the number of acres that a homestead exemption claim can
					 include. All homestead property has a limit of one hundred sixty (160) acres
					 when all parcels are totaled.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-102 - LOCATION › Section 35-6-03-06-102.01 - Property inside a Municipality

Current through June 25, 2024
If all the property claimed for exemption is located
						inside a municipality, all the property on which homestead exemption is sought
						must actually join. If the land is platted, a public street or canal that
						divides the land prevents it from being joined. If the land is not platted,
						then the street dividing the property is disregarded and the land is considered
						joined.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-102 - LOCATION › Section 35-6-03-06-102.02 - Property inside and outside a Municipality

Current through June 25, 2024
If part of the property claimed for exemption is located
						inside a municipality and part of the property lies outside the municipality,
						all the land must join. If any portion of the land is located within a
						municipality, all the land must join.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-102 - LOCATION › Section 35-6-03-06-102.03 - Property outside a Municipality

Current through June 25, 2024
If the property lies outside a municipality, the land
						does not have to join. A maximum of only four (4) disjoined tracts may be
						claimed for exemption. (Only three (3) disjoined tracts may be added to the
						home tract). None of these tracts may be located more than five (5) miles from
						the home tract, which is the tract of land upon which the applicant's dwelling
						is located.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-102 - LOCATION › Section 35-6-03-06-102.04 - Property in adjoining counties

Current through June 25, 2024
If the applicant owns less than the one hundred sixty
						(160) acres in the county in which the dwelling is located, he is permitted to
						add to his homestead exemption claim any eligible property located in an
						adjoining county. Again the limits of one hundred sixty (160) total acres and
						five (5) miles from the home tract are placed on the property claimed for
						homestead exemption. In the case of land in an adjoining county, the applicant
						must file in both counties. First the applicant should file in the resident
						county and have two certified copies made of the application and carry them to
						the adjoining county. These copies should contain the assessed value given the
						land and dwelling and the total assessed value given the land allowed by the
						resident county. One copy is sent with the original application of the
						adjoining county that is sent to the Tax Commission
(do not
						attach)
and the other copy attached to the duplicate that is kept on
						file in the adjoining county.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-102 - LOCATION › Section 35-6-03-06-102.05 - Order of preference

Current through June 25, 2024
The location of all property which may be claimed for
						exemption is determined by the location of the dwelling of the applicant. The
						order of which property has priority is as follows:
1. All eligible property in the county of the
					 applicant's dwelling is preferred over property in another county.
2. If the applicant's dwelling is located
					 outside of a municipality, eligible rural land is preferred over eligible urban
					 land.
3. Forty (40) acre tracts are
					 preferred over tracts of lesser area.
4. Adjoining land of the same section is
					 preferred over other eligible property.
5. If all the land is not joined, land
					 nearest the dwelling and in the same county is preferred.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-103 - JOINT OWNERSHIP › Section 35-6-03-06-103.02 - By Purchase, etc

Current through June 25, 2024
This type of joint ownership includes all other means by
						which ownership is obtained, except inheritance. The term joint owner includes
						tenants in common and joint tenants for homestead purposes.
1. One dwelling
There are four (4) cases of joint ownership and a single
						dwelling.
a. Husband and wife
Jointly owned property by a husband and wife is eligible
						for full exemption on the entire property, if the husband and wife are living
						together. If they are separated, only jointly owned property that is the home
						at the time of separation is eligible for full exemption. Any other jointly
						owned property of a separated person is ineligible for homestead exemption
						purposes.
b. Related single
					 persons
Jointly owned property by a group of related persons as
						defined by Section
						27-33-13(f)
						is eligible for full exemption on the entire property if all persons in the
						group have the same type of title. Only one member of the group can
						file.
c. Unrelated single
					 persons
Jointly owned property by two or more persons who do not
						fall under the definition of Section
						27-33-13(f)
						or who are not married is eligible for one exemption based on the proportionate
						share of the applicant's ownership.
d. Duplex (2 apartments)
Jointly owned property by two persons consisting of two
						(2) apartments, such as duplex, when each owner occupies an apartment or side
						is eligible for full exemption for each owner on their equal share of the
						assessed value of the property.
e. EXAMPLES:
i. Husband and wife, living together, own a
					 home assessed at $15,000.
That home is eligible for one exemption limited to
						$7,500.
ii. Separated
					 husband and wife jointly own two homes. Each have custody of a minor child or
					 joint custody of one child and each live in one of the jointly owned homes.
					 Only the home at the time of separation is eligible. If the other home was
					 titled in only the resident spouse's name and they have not filed a joint
					 income tax return, that home would be eligible.
iii. Two sisters own and occupy a home
					 assessed at $15,000. The home is eligible for one exemption limited to
					 $7,500.
iv. Three (3) unrelated
					 single persons live in a house assessed at $15,000. Each person has a
					 proportionate share of one-third (1/3) of the total assessed value of the
					 property. Only one can file on this homestead with the two other owners listed
					 as occupying joint owners. He would be entitled to an exemption on his share
					 limited to $2,500 of assessed value.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-104 - USE › Section 35-6-03-06-104.01 - Rented property

Current through June 25, 2024
Rented property includes rooms within a home being rented
						and also entire homes being rented. The amount of exemption and reimbursement
						due is determined by how many rooms are being rented. An apartment is counted
						as three (3) rooms. Sharecropper or tenant homes are not considered to be
						rented when only a share of the agricultural crop is given in
						consideration.
1. allowed
a. Property occupied by a family group that
					 keeps no more than eight (8) boarders or paying guests is eligible for full
					 exemption.
b. Property occupied by
					 a family group where no more than four (4) rooms are rented or are available
					 for rent is eligible for full exemption.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-104 - USE › Section 35-6-03-06-104.02 - Business activity

Current through June 25, 2024
Most people transact some business in their home, such as
						writing a check to pay a household expense or having a garage sale. The law
						does give some definitions as to business activity that will limit or even deny
						homestead exemption.
1. allowed
Property occupied by a family group wherein business
						activity is conducted; however, the assessed value of the property associated
						with the business activity must be less than one-fifth (1/5) of the total
						assessed value of the home.
2. allowed in part
If the assessed value of the property associated with the
						business does not exceed one-fifth of the total assessed value of the home and
						the property is occupied by a family group that houses a full time business,
						one-half (1/2) of the eligible exemption may be allowed.
3. disallowed
a. Property occupied by a family group where
					 any part is used by anyone for business purposes except as stated in the above
					 two paragraphs is not eligible for homestead exemption. Property occupied by a
					 family group where any part is used as a gin, sawmill, store, gasoline station,
					 repair shop, manufacturing or processing plant, hotel, motel, tourist court,
					 apartment house with no more than two (2) apartments, and the like are
					 specifically ineligible for homestead exemption.
b. If it is possible to split the parcel into
					 the residence and the business, this would be an ideal way to handle a business
					 in the home. In this way the residential parcel may be assessed as a residence
					 only and the business parcel can be assessed as a business.
c. EXAMPLES:
i. A beauty shop is located in the home in a
					 room where the family has their washer and dryer. There is a sink and hair
					 dryer and a chair for the customers. If the assessed value of this small
					 business and equipment is less than one-fifth (1/5) the total value of the
					 home, this business would not effect the amount of homestead. If this business
					 is the full-time occupation of the owner, the homestead is limited to one-half
					 (1/2) of the exemption allowed.
ii.
					 A person has a small grocery store in his house. The store is on the first
					 floor and the family resides on the second floor. The homestead exemption is
					 disallowed because grocery stores are specifically excluded from the definition
					 of eligible homestead property by Section
					 27-33-21(b).
iii. A person has a small store in the front
					 of his house. There is a wall separating the store from the rest of the house.
					 The parcel is split down this wall and the owner is assessed on a residential
					 parcel which can receive the 10% assessment rate with homestead exemption and a
					 business parcel which receives the 15% assessment rate.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-105 - OCCUPANCY › Section 35-6-03-06-105.01 - Non-occupying single persons

Current through June 25, 2024
Applicants who fall under the definition of Section
						27-33-13(e)
						do not have to occupy the property on which homestead exemption is sought. This
						is also discussed in Rule 4 -Head of Family
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-105 - OCCUPANCY › Section 35-6-03-06-105.02 - Ministers and teachers

Current through June 25, 2024
Only property owned and occupied as a home by a minister
						or a licensed school teacher, whose occupation keeps them away for long periods
						of time, is eligible. The statute allows for these two types of jobs. No other
						individuals whose business calls for them to be away can claim this exemption.
						No other family group can occupy the home for any reason.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-105 - OCCUPANCY › Section 35-6-03-06-105.03 - Institutionalized persons

Current through June 25, 2024
Section
						27-33-19(j)
						states that property owned by a person who is physically or mentally unable to
						care for himself and confined to an institution for treatment is eligible. This
						exemption is available for a period of five (5) years from the date of
						confinement. If a county requires annual homestead filing, arrangements should
						be made to have an attorney, agent, or guardian sign for the confined
						person.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-106 - SPECIFICALLY ELIGIBLE PROPERTY › Section 35-6-03-06-106.01 - Leased lands

Current through June 25, 2024
Leased property that is listed in Section
						27-33-17(c), (d) and
						(f), and that is occupied by a family group
						is eligible.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-106 - SPECIFICALLY ELIGIBLE PROPERTY › Section 35-6-03-06-106.02 - Condominiums

Current through June 25, 2024
Condominiums are considered separate dwellings when
						separately assessed. Also included in this category are townhouses and
						duplexes.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-106 - SPECIFICALLY ELIGIBLE PROPERTY › Section 35-6-03-06-106.03 - Housing authority

Current through June 25, 2024
Property that is occupied by a family group, but whose
						title and ownership has been conveyed to a housing authority, is
						eligible.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-107 - Specifically Ineligible Property › Section 35-6-03-06-107.01 - Conditional

Current through June 25, 2024
Property occupied under an agreement to buy or under a
						conditional contract is not eligible property for homestead
						exemption.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-107 - Specifically Ineligible Property › Section 35-6-03-06-107.02 - One-fourth purchase price

Current through June 25, 2024
Property on which one-fourth (1/4) of the purchase price
						has not been paid or where payments for the property do not show a reasonable
						interest rate and payment schedule is not eligible.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-107 - Specifically Ineligible Property › Section 35-6-03-06-107.03 - Separate interests

Current through June 25, 2024
Mineral rights or timber leases or any such land interest
						that is separately assessed and that is attached to property on which homestead
						exemption has been claimed can not be included in the assessed value of the
						homestead exemption property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-107 - Specifically Ineligible Property › Section 35-6-03-06-107.04 - Other property

Current through June 25, 2024
Any property owned by an applicant who has received
						homestead exemption on any other property in this state is not
						eligible.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 06 - Property › Section 35-6-03-06-107 - Specifically Ineligible Property › Section 35-6-03-06-107.05 - Different types of ownership

Current through June 25, 2024
Individually owned land that has been claimed for
						homestead exemption purposes is not eligible when combined with jointly owned
						property except in the case of a surviving spouse or husband and wife.
						Individually owned property is never eligible when combined with property that
						has a life estate interest.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 07 - Supplemental Roll › Section 35-6-03-07-100

Current through June 25, 2024
The Recapitulation of Homestead Exemptions, which is
					 referred to as the supplemental roll, is a legal addition to and part of the
					 land roll of a county or a municipality. It is subject to all laws relating to
					 assessment rolls. It is the duty of the Clerk of the Board of Supervisors to
					 make the supplemental roll for the county and the
					 municipalities.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 07 - Supplemental Roll › Section 35-6-03-07-101 - COUNTY SUPPLEMENTAL ROLL

Current through June 25, 2024
COUNTY SUPPLEMENTAL ROLL
The county supplemental roll is required to be submitted to
					 the Department of Revenue office before reimbursement may be made to a
					 county.
1. The supplemental roll is to
				  be made from the approved applications and not from the land roll. The
				  Department of Revenue provides the specifications that are to be used to
				  prepare the supplemental roll. The supplemental roll shall be forwarded to the
				  Department of Revenue, the Tax Collector, and one copy attached to the land
				  roll. If your county has two judicial districts, a fourth copy will be made for
				  the second district. This roll must be certified by the Clerk of the Board of
				  Supervisors in order for it to be considered complete and official.
2. The supplemental roll shall be made as
				  soon as possible after the land roll is made and approved by the Board of
				  Supervisors and the Department of Revenue. All applications should have been
				  allowed or disallowed by the Board of Supervisors. Before reimbursement can be
				  made, the supplemental roll, the Certificate of Tax Loss, and all applications
				  must be submitted to the Department of Revenue. In order to receive the
				  reimbursement on time, the supplemental roll must be received by the Department
				  of Revenue no later than December 31 of the current year. Any certificates
				  requesting reimbursement, which are received later than June 1 of the following
				  year, shall not be considered.
3.
				  The information in the supplemental roll is the basis from which homestead
				  exemptions are granted. When completing the supplemental roll, all information
				  must be identical to the information listed on the application. Additional
				  instructions and requirements can be found in the attached Part VI, Appendix 1,
				  titled County Supplemental Roll. The Department of Revenue requires all data
				  fields identified in Part VI, Appendix 1 to be completely and accurately
				  provided. All data will be verified prior to acceptance by the Department of
				  Revenue.
4. While an applicant's
				  Social Security Number (SSN), Individual Tax Identification Number (ITIN), or
				  Exempt Status must be submitted on the County Supplemental Roll data provided
				  to the Department, these numbers, as well as, the ID Type data and any birth
				  date data must be redacted from all documents of public record retained by the
				  counties.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 07 - Supplemental Roll › Section 35-6-03-07-102 - MUNICIPAL SUPPLEMENTAL ROLL

Current through June 25, 2024
In addition to the county supplemental roll, the municipal
					 supplemental roll must be received by the Department of Revenue before
					 reimbursement may be made to a municipality. The same rules apply to the
					 municipal roll as to the supplemental roll. Additional instructions and
					 requirements can be found in the attached Part VI, Appendix 2, titled Municipal
					 Supplemental Roll. The Department of Revenue requires all data fields
					 identified in Part VI, Appendix 2 to be completely and accurately provided. All
					 data will be verified prior to acceptance by the Department of Revenue. It is
					 the duty of the Clerk of the Board of Supervisors to prepare the municipal roll
					 using the information provided by the Municipal Clerk.
1. The municipal roll is made in the same
				  manner as the supplemental roll. One copy should be delivered to the Department
				  of Revenue, the municipal Tax Collector and the third copy should be placed
				  with the land roll in the Clerk's office. The municipal roll is made from the
				  approved applicants who are over 65 years of age, or who are 100% disabled and
				  whose exemptions cause a municipality a tax loss.
2. The municipal roll is made at the same
				  time as the supplemental roll; however, the municipal roll must be made after
				  the Resolution of the Board sets the tax levy for the municipality. The
				  Municipal Clerk should give the county Clerk of the Board of Supervisors a
				  certified copy of that tax levy in order for him to prepare the municipal
				  roll.
3. While an applicant's
				  Social Security Number (SSN), Individual Tax Identification Number (ITIN), or
				  Exempt Status must be submitted on the Municipal Supplemental Roll data
				  provided to the Department, these numbers, as well as, the ID Type data and any
				  birth date data must be redacted from all documents of public record retained
				  by the counties.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 07 - Supplemental Roll › Section 35-6-03-07-103 - AMENDED SUPPLEMENTAL ROLL

Current through June 25, 2024
In some instances it becomes necessary to amend the
					 supplemental roll. The amendment is known as the Petition to adjust exemption
					 on homestead exemption supplemental roll. (Form 72-005) This is the duty of the
					 Tax Collector as set out in Section
					 27-33-51(a).
					 This is done in the same manner as the original supplemental roll. A change to
					 the supplemental roll cannot be made without the proper documents to
					 substantiate the change, either valid application or a board order. If the
					 amendment affects an additional exemption that is within a municipality's
					 taxing district, the municipal roll should be amended as well. The additional
					 requirements for the adjustment to the supplemental include the
					 following:
1. Deletions
The page titled "Deletions" should be used to list the
					 name, parcel and all other information that should be deleted because of an
					 error. The name, parcel and other information should be listed EXACTLY as it is
					 listed on the original supplemental roll in columns 1 through 14. This form may
					 be used to remove a name from the supplemental roll that did not have an
					 application on file. This form should be submitted in duplicate. One will be
					 returned to you indicating the action of the Tax Commission.
2. Additions
A page titled "Additions" should be used to list the
					 correct name, parcel number and other information as it should have appeared.
					 Any names and parcels that were omitted when making the original supplemental
					 roll are to be listed on this page also. These additions should be made in the
					 same manner as if making entries on the original supplemental roll. This form
					 should also be submitted in duplicate.
3. Corrections
A page titled "Corrections" may be used to correct the
					 information concerning an applicant whose name appears on the original
					 supplemental roll. This form should be completed in duplicate.
4. Certification
a. Any deletion, addition, or correction must
				  be approved by the Board of Supervisors and certified by the Clerk of the Board
				  of Supervisors.
b. If this
				  certification is not made, the Tax Commission cannot accept it.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 08 - Applications › Section 35-6-03-08-100

Current through June 25, 2024
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.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 08 - Applications › Section 35-6-03-08-102 - OATH AND SIGNATURES

Current through June 25, 2024
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.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 08 - Applications › Section 35-6-03-08-103 - NEW APPLICATIONS

Current through June 25, 2024
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.