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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Representative Ladner
HOUSE BILL NO. 1125
AN ACT TO AMEND SECTION 27-33-31, MISSISSIPPI CODE OF 1972, 1
TO PROVIDE THAT AN APPLICANT FOR HOMESTEAD EXEMPTION SHALL NOT BE 2
REQUIRED TO PRODUCE A COPY OF ANY CLOSING STATEMENT OR CLOSING 3
DISCLOSURE IN OR WITH AN APPLICATION FOR HOMESTEAD EXEMPTION; AND 4
FOR RELATED PURPOSES. 5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 6
SECTION 1. Section 27-33-31, Mississippi Code of 1972, is 7
amended as follows: 8
27-33-31. (1) It shall be the duty of every person, who is 9
eligible for and desires the homestead exemption provided for in 10
this article, to comply with the following provisions: 11
(a) He shall make written application to the county tax 12
assessor on the prescribed form, on or before the first day of 13
April. Applications not on file on or before April 1 of the 14
current year may not be filed, may not be dated back, may not be 15
accepted by the assessor, may not be allowed by the board of 16
supervisors, and may not be considered by the commission, except 17
as provided in paragraph (b) of this subsection. 18
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Any person who has on file with the tax assessor a valid 19
allowed claim for homestead exemption filed on or after January 1, 20
1991, shall not be required to annually thereafter reapply for 21
such claim for exemption but shall be credited with such exemption 22
each year so long as such person is entitled to homestead 23
exemption on the same property and there has been no change in the 24
property description, ownership, use or occupancy since January 1 25
of the preceding year. In the event changes have occurred in the 26
status of the homestead in the property description, ownership, 27
use or occupancy since January 1 of the preceding year, and in the 28
event such person is still eligible for homestead exemption, he 29
shall file a new application and provide all the information 30
required under this section as for the initial application. 31
However, the requirement to file a new application shall not apply 32
to a surviving spouse who is still eligible for homestead 33
exemption. If the deceased spouse qualified for the exemption 34
provided in Section 27-33-67(2), but the surviving spouse does not 35
qualify for such exemption, the surviving spouse must file a new 36
application for homestead exemption. 37
(b) In cases where the Governor declares by written 38
proclamation that the courthouse or other place that the tax 39
assessor's office may be located is damaged to such an extent that 40
it is not possible to accept applications for homestead exemption, 41
then the Governor may extend the period for filing by a period not 42
to exceed thirty (30) days. 43
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(c) He shall make the application in quadruplicate. 44
(d) He shall make separate applications, as provided 45
above, to the respective assessors if the property claimed for 46
exemption lies in two (2) counties, first with the assessor of the 47
county of residence, and then with the assessor of the other 48
county, submitting at the same time two (2) copies of the first 49
application, certified by the chancery clerk as specified by 50
Section 27-33-23(f). 51
(e) He shall deliver to the assessor the application 52
marked "original," the copy marked "duplicate," and the copy 53
marked "triplicate." 54
(f) He shall retain the copy marked "quadruplicate" as 55
evidence that the application was made and filed, which 56
quadruplicate may be filed with the board if the original and 57
duplicate are lost; and certified copies of the quadruplicate may 58
be used when so ordered by the board, not later than the meeting 59
of the board held in March of the year following the year in which 60
the application was executed, under such rules and regulations as 61
the commission shall prescribe. 62
(g) He shall state on the application the name, date of 63
birth, social security number, phone number and email address of 64
the owner of the property, and the number and status of all 65
occupants of the home, other than the owner's family. If the 66
applicant is married, he shall state on the application the name, 67
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date of birth, social security number, phone number and email 68
address of the spouse. 69
(h) He shall state the full name of the applicant, 70
whether the same as the name of the owner or not. 71
(i) He shall give a parcel number, which shall clearly 72
locate and identify it, and state the acreage contained, as 73
prescribed in Section 27-33-27. 74
(j) He shall state the kind of title, or ownership 75
right held, from whom and how obtained, and the names of all 76
present owners. 77
(k) He shall state the number of book and page where 78
the deed, or other conveyance or evidence of ownership, is of 79
public record, or attach to both the original and duplicate 80
application a certified copy of the conveyance by which title is 81
claimed, or copies supported by affidavit of the holder, or by one 82
who has seen and verified the original; or such other evidence of 83
title as may be required by the commission; and the instrument by 84
which title is claimed shall be placed of record, if it may be 85
admitted to record. 86
(l) He shall state the price for which the property was 87
sold and conveyed to the owner, the amount of the unpaid 88
principal, if any, and the terms of payment thereof, if it was 89
acquired by the owner after July 1, 1938, as evidenced by the date 90
of the acknowledgment of the conveyance. The purchase price and 91
the amount of unpaid principal shall not be required more than one 92
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(1) time. An applicant shall not be required to produce a copy of 93
any closing statement or closing disclosure in or with an 94
application. 95
(m) He shall state if any part of the dwelling or land 96
is rented or leased, and the kind of business conducted in the 97
home or on the land. 98
(n) He shall furnish all the information required by 99
the application, which must be true and correct, and he must 100
supply it in the event he does not prepare the application with 101
his own hand. Except as otherwise provided in Section 102
27-33-33(2), the information given on the application must not be 103
made or inserted by the assessor or by anyone, except as furnished 104
by the applicant. 105
(o) He shall make the original application in person or 106
in such manner as may be provided under the rules and regulations 107
of the commission; or it may be made by his agent or attorney, 108
duly constituted in writing, and a copy of such written authority, 109
duly sworn to and acknowledged or attested by two (2) competent 110
witnesses shall be attached to each the original, the duplicate, 111
and the triplicate application for homestead exemption; but the 112
husband or wife may sign for the other if living in the same 113
dwelling. 114
(p) He shall make affidavit to the application and to 115
the truth of all statements made and answers to questions 116
contained therein, and the oath may be administered by the tax 117
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assessor, a member of the board of supervisors, or any other 118
officer authorized by law to take acknowledgments. 119
(q) He shall give such other pertinent information as 120
may be required by the commission; and he shall promptly give any 121
information requested, and answer any question propounded by the 122
assessor or member of the board of supervisors. 123
(r) When an applicant has filed a timely application, 124
but has failed to make known his eligibility for an additional 125
exemption as provided for in Section 27-33-67(2), then an 126
application for additional homestead exemption may be filed under 127
such rules and regulations as the commission shall prescribe. 128
(2) The board of supervisors may authorize a charge of Fifty 129
Cents (50¢) per subsequent annual renewal application, which is 130
returned by the applicant by mail, to be used toward defraying the 131
expense of the mailing process of the subsequent annual renewal 132
application. The charge provided for herein shall not be assessed 133
against any person returning the subsequent annual renewal 134
application in person. 135
(3) In addition to any other fine, imprisonment or sentence 136
which may be imposed for violation of the Mississippi Homestead 137
Exemption Law of 1946, any person who violates such law through 138
fraudulent application or by willful failure to notify the tax 139
assessor of changes in the status of the homestead, when required 140
to do so under subsection (1)(a) of this section, shall be guilty 141
of a felony and upon conviction may be punished by a fine of not 142
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ST: Homestead exemption; revise certain
provisions relation to application for.
more than Five Thousand Dollars ($5,000.00) or by imprisonment for 143
not more than two (2) years, or both. 144
SECTION 2. This act shall take effect and be in force from 145
and after July 1, 2026. 146