Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 08 - Applications › Section 35-6-03-08-101 - WHERE AND WHEN FILED

Current through June 25, 2024
There are definite laws governing the time and place in
					 which one files for homestead exemption.
1. Where
The application must be filed with the Tax Assessor of the
					 county in which the property is located. If the applicant is filing on property
					 that lies in two counties, he must first file in the county in which the
					 residence is found. The applicant must then have two (2) certified copies of
					 that application showing the assessed value of both the land and the buildings
					 and the total assessed value allowed. The applicant should take the
					 applications to the Tax Assessor's office in the adjoining county where the
					 additional property is located. The certified copies of the resident county
					 must be ATTACHED to the application of the adjoining county. One copy is to be
					 sent with the original
(not attached)
that is sent to the Tax
					 Commission. The other copy is to be attached to the copy that is kept on file
					 in the Chancery Clerk's office. The limit of seven thousand five hundred
					 dollars ($7,500) and one hundred sixty (160) acres must be considered on the
					 combined values of both counties.
2. When
The application must be filed between
January 1 and
					 April 1
in the year the homestead exemption is being sought. If the
					 deadline has passed, there is no recourse to file a late application. If a
					 courthouse has been destroyed, the Governor may extend the deadline an
					 additional thirty (30) days.
3. Completeness
a. Every question on the application is
				  important and is to be completed truthfully, correctly, and legibly. Please
				  type the information on the application. If the application is not complete,
				  determination of eligibility cannot be made. The information contained on the
				  long form application includes the following items listed by line
				  number.
b. The heading on the
				  application contains information that is just as important as the questions
				  within the application. The county number must be given. The year in which the
				  application is filed is typed in the center of the application next to the
				  county number.
i. This line is for the
				  applicant's full name and social security number. If the applicant lives within
				  a municipality, the numerical code for the municipality should be given. If the
				  applicant does not live inside a municipality, 000 is used for the county
				  code.
ii. This line is for
				  applicant's spouse. If the applicant is married, the name of the spouse is
				  required. (The homestead application has no bearing on the ownership of
				  property). Please also give the social security number of the spouse. If social
				  security number of either the applicant or applicant's spouse begins with zero
				  (0), print the zero (0). If the "name of spouse" field is blank, do not print
				  zeros for the social security number. Leave the social security number blank.
				  The numerical code for the school district should be given.
iii. This line is for the address of the
				  property on which homestead exemption is being sought, not the mailing
				  address.
iv. This line indicates
				  whether the applicant is to receive regular or an additional exemption. The
				  date of birth for applicants over 65 of age is located on line 2 in this area.
v. This line asks for the marital
				  status. Unless an applicant's marital status is shown, it is impossible to
				  determine his eligibility. For instance, the provisions for the eligibility of
				  a separated person are much more limited than those for a married or single
				  person. Also, a single person, in some cases, does not have to occupy the
				  dwelling as a residence. Marital status can change. For this reason, continuing
				  knowledge of the marital status is important.
vi. This line gives us the title
				  information.
vii. This line shows
				  the use of the property. If "2" or "3" is marked for business activity, the
				  applicant must complete this question. The determination of eligibility must be
				  made upon the answers. Print a "1" in this area if no business
				  activity.
viii. If an applicant is
				  filing in an adjoining county, the two (2) digit county number is to be listed
				  on this line. If there is no adjoining county, print two zeros (00) on this
				  line.
ix. This line shows the
				  parcel number, the number of acres in the parcel, the date of acquisition, and
				  the deed book and page of recording. This line also indicates whether or not
				  the property is in the city limits. If more than one parcel is owned, please
				  indicate if this additional property joins the home or is within five (5) miles
				  of the home. Please be aware of the two limits: 1. One hundred sixty (160) acre
				  maximum, and 2. Four (4) disjoined tracts. If some or all of the property lies
				  inside a municipality, it all must join or the property is
				  ineligible.
x. This line gives the
				  name and location of all joint owners of the homestead property. All joint
				  owners should be listed.
xi. This
				  question asks how the property was acquired. Either a or b must be completed. A
				  is used if property was inherited. B is used if the property was acquired by
				  other means. The mortgage information is used to determine that one-fourth
				  (1/4) of the purchase price was paid or provision has been made for the annual
				  payment of interest at the normal rate. Please explain that refusal may cause
				  the application to be denied.
xii.
				  This is a statement concerning compliance with income tax laws and road and
				  bridge privilege tax laws by the applicant. The car tag numbers are to be
				  listed. The eligibility of the applicant may be determined by the county and
				  state in which the vehicle is tagged. If the applicant does not own a vehicle,
				  please mark the space provided.