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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Representatives Lamar, Scott
HOUSE BILL NO. 1380
AN ACT TO AMEND SECTION 27-33-31, MISSISSIPPI CODE OF 1972, 1
TO PROVIDE THAT IF A DECEASED SPOUSE QUALIFIED FOR INCREASED 2
HOMESTEAD EXEMPTION DUE TO AGE OR DISABILITY STATUS, BUT THE 3
SURVIVING SPOUSE'S AGE OR DISABILITY STATUS IS UNKNOWN AND THE 4
SURVIVING SPOUSE HAS NOT FILED A NEW APPLICATION FOR HOMESTEAD 5
EXEMPTION, THE SURVIVING SPOUSE WILL BE ROLLED TO THE PRIMARY 6
APPLICANT POSITION ON THE HOMESTEAD EXEMPTION APPLICATION AND THE 7
LEVEL OF EXEMPTION WILL BE CHANGED TO THE LOWEST TIER OF HOMESTEAD 8
EXEMPTION; TO PROVIDE THAT WHERE AN APPLICANT FOR HOMESTEAD 9
EXEMPTION HAS FILED A TIMELY APPLICATION, BUT HAS FAILED TO MAKE 10
KNOWN HIS ELIGIBILITY FOR AN ADDITIONAL EXEMPTION, THEN AN AMENDED 11
APPLICATION FOR ADDITIONAL HOMESTEAD EXEMPTION MAY BE FILED AND 12
CONSIDERED FOR ACTION BY THE BOARD OF SUPERVISORS AND THE 13
DEPARTMENT OF REVENUE; AND FOR RELATED PURPOSES. 14
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 15
SECTION 1. Section 27-33-31, Mississippi Code of 1972, is 16
amended as follows: 17
27-33-31. (1) It shall be the duty of every person, who is 18
eligible for and desires the homestead exemption provided for in 19
this article, to comply with the following provisions: 20
(a) He shall make written application to the county tax 21
assessor on the prescribed form, on or before the first day of 22
April. Applications not on file on or before April 1 of the 23
current year may not be filed, may not be dated back, may not be 24
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accepted by the assessor, may not be allowed by the board of 25
supervisors, and may not be considered by the * * * department, 26
except as provided in paragraph (b) of this subsection. 27
Any person who has on file with the tax assessor a valid 28
allowed claim for homestead exemption filed on or after January 1, 29
1991, shall not be required to annually thereafter reapply for 30
such claim for exemption but shall be credited with such exemption 31
each year so long as such person is entitled to homestead 32
exemption on the same property and there has been no change in the 33
property description, ownership, use or occupancy since January 1 34
of the preceding year. In the event changes have occurred in the 35
status of the homestead in the property description, ownership, 36
use or occupancy since January 1 of the preceding year, and in the 37
event such person is still eligible for homestead exemption, he 38
shall file a new application and provide all the information 39
required under this section as for the initial application. 40
However, the requirement to file a new application shall not apply 41
to a surviving spouse who is still eligible for homestead 42
exemption. If the deceased spouse qualified for the exemption 43
provided in Section 27-33-67(2), but the surviving * * * spouse's 44
age or disability status is unknown, the surviving spouse shall be 45
rolled to the primary applicant position on the homestead 46
exemption application and the level of exemption shall be changed 47
to the exemption provided for in Section 27-33-67(1). 48
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(b) In cases where the Governor declares by written 49
proclamation that the courthouse or other place that the tax 50
assessor's office may be located is damaged to such an extent that 51
it is not possible to accept applications for homestead exemption, 52
then the Governor may extend the period for filing by a period not 53
to exceed thirty (30) days. 54
(c) He shall make the application in quadruplicate. 55
(d) He shall make separate applications, as provided 56
above, to the respective assessors if the property claimed for 57
exemption lies in two (2) counties, first with the assessor of the 58
county of residence, and then with the assessor of the other 59
county, submitting at the same time two (2) copies of the first 60
application, certified by the chancery clerk as specified by 61
Section 27-33-23(f). 62
(e) He shall deliver to the assessor the application 63
marked "original," the copy marked "duplicate," and the copy 64
marked "triplicate." 65
(f) He shall retain the copy marked "quadruplicate" as 66
evidence that the application was made and filed, which 67
quadruplicate may be filed with the board if the original and 68
duplicate are lost; and certified copies of the quadruplicate may 69
be used when so ordered by the board, not later than the meeting 70
of the board held in March of the year following the year in which 71
the application was executed, under such rules and regulations as 72
the * * * department shall prescribe. 73
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(g) He shall state on the application the name, date of 74
birth, social security number, phone number and email address of 75
the owner of the property, and the number and status of all 76
occupants of the home, other than the owner's family. If the 77
applicant is married, he shall state on the application the name, 78
date of birth, social security number, phone number and email 79
address of the spouse. 80
(h) He shall state the full name of the applicant, 81
whether the same as the name of the owner or not. 82
(i) He shall give a parcel number, which shall clearly 83
locate and identify it, and state the acreage contained, as 84
prescribed in Section 27-33-27. 85
(j) He shall state the kind of title, or ownership 86
right held, from whom and how obtained, and the names of all 87
present owners. 88
(k) He shall state the number of book and page where 89
the deed, or other conveyance or evidence of ownership, is of 90
public record, or attach to both the original and duplicate 91
application a certified copy of the conveyance by which title is 92
claimed, or copies supported by affidavit of the holder, or by one 93
who has seen and verified the original; or such other evidence of 94
title as may be required by the * * * department; and the 95
instrument by which title is claimed shall be placed of record, if 96
it may be admitted to record. 97
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(l) He shall state the price for which the property was 98
sold and conveyed to the owner, the amount of the unpaid 99
principal, if any, and the terms of payment thereof, if it was 100
acquired by the owner after July 1, 1938, as evidenced by the date 101
of the acknowledgment of the conveyance. The purchase price and 102
the amount of unpaid principal shall not be required more than one 103
(1) time. 104
(m) He shall state if any part of the dwelling or land 105
is rented or leased, and the kind of business conducted in the 106
home or on the land. 107
(n) He shall furnish all the information required by 108
the application, which must be true and correct, and he must 109
supply it in the event he does not prepare the application with 110
his own hand. Except as otherwise provided in Section 111
27-33-33(2), the information given on the application must not be 112
made or inserted by the assessor or by anyone, except as furnished 113
by the applicant. 114
(o) He shall make the original application in person or 115
in such manner as may be provided under the rules and regulations 116
of the * * * department; or it may be made by his agent or 117
attorney, duly constituted in writing, and a copy of such written 118
authority, duly sworn to and acknowledged or attested by two (2) 119
competent witnesses shall be attached to each the original, the 120
duplicate, and the triplicate application for homestead exemption; 121
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but the husband or wife may sign for the other if living in the 122
same dwelling. 123
(p) He shall make affidavit to the application and to 124
the truth of all statements made and answers to questions 125
contained therein, and the oath may be administered by the tax 126
assessor, a member of the board of supervisors, or any other 127
officer authorized by law to take acknowledgments. 128
(q) He shall give such other pertinent information as 129
may be required by the * * * department; and he shall promptly 130
give any information requested, and answer any question propounded 131
by the assessor or member of the board of supervisors. 132
(r) When an applicant has filed a timely application, 133
but has failed to make known his eligibility for an additional 134
exemption as provided for in Section 27-33-67(2), then an amended 135
application for additional homestead exemption may be filed under 136
such rules and regulations as the * * * department shall prescribe 137
and such amended application may be considered for action by the 138
board of supervisors and the department. 139
(2) The board of supervisors may authorize a charge of Fifty 140
Cents (50¢) per subsequent annual renewal application, which is 141
returned by the applicant by mail, to be used toward defraying the 142
expense of the mailing process of the subsequent annual renewal 143
application. The charge provided for herein shall not be assessed 144
against any person returning the subsequent annual renewal 145
application in person. 146
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ST: Homestead exemption; revise provisions
regarding surviving spouses and applications.
(3) In addition to any other fine, imprisonment or sentence 147
which may be imposed for violation of the Mississippi Homestead 148
Exemption Law of 1946, any person who violates such law through 149
fraudulent application or by willful failure to notify the tax 150
assessor of changes in the status of the homestead, when required 151
to do so under subsection (1)(a) of this section, shall be guilty 152
of a felony and upon conviction may be punished by a fine of not 153
more than Five Thousand Dollars ($5,000.00) or by imprisonment for 154
not more than two (2) years, or both. 155
SECTION 2. This act shall take effect and be in force from 156
and after July 1, 2026. 157