Homestead exemption; delete requirement that counties submit paper original of application for the DOR.

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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Lamar

HOUSE BILL NO. 1385
(As Sent to Governor)

AN ACT TO AMEND SECTIONS 27-33-31, 27-33-33, 27-33-35 AND 1
27-33-41, MISSISSIPPI CODE OF 1972, TO DELETE THE REQUIREMENT THAT 2
COUNTIES SUBMIT PAPER ORIGINALS OF HOMESTEAD EXEMPTION 3
APPLICATIONS TO THE DEPARTMENT OF REVENUE AND THAT THE DEPARTMENT 4
OF REVENUE RETAIN PAPER ORIGINALS OF HOMESTEAD EXEMPTION 5
APPLICATIONS; AND FOR RELATED PURPOSES. 6
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 7
SECTION 1. Section 27-33-31, Mississippi Code of 1972, is 8
amended as follows: 9
27-33-31. (1) It shall be the duty of every person, who is 10
eligible for and desires the homestead exemption provided for in 11
this article, to comply with the following provisions: 12
(a) He shall make written application to the county tax 13
assessor on the prescribed form, on or before the first day of 14
April. Applications not on file on or before April 1 of the 15
current year may not be filed, may not be dated back, may not be 16
accepted by the assessor, may not be allowed by the board of 17
supervisors, and may not be considered by the * * * department, 18
except as provided in paragraph (b) of this subsection. 19
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Any person who has on file with the tax assessor a valid 20
allowed claim for homestead exemption filed on or after January 1, 21
1991, shall not be required to annually thereafter reapply for 22
such claim for exemption but shall be credited with such exemption 23
each year so long as such person is entitled to homestead 24
exemption on the same property and there has been no change in the 25
property description, ownership, use or occupancy since January 1 26
of the preceding year. In the event changes have occurred in the 27
status of the homestead in the property description, ownership, 28
use or occupancy since January 1 of the preceding year, and in the 29
event such person is still eligible for homestead exemption, he 30
shall file a new application and provide all the information 31
required under this section as for the initial application. 32
However, the requirement to file a new application shall not apply 33
to a surviving spouse who is still eligible for homestead 34
exemption. If the deceased spouse qualified for the exemption 35
provided in Section 27-33-67(2), but the surviving spouse does not 36
qualify for such exemption, the surviving spouse must file a new 37
application for homestead exemption. 38
(b) In cases where the Governor declares by written 39
proclamation that the courthouse or other place that the tax 40
assessor's office may be located is damaged to such an extent that 41
it is not possible to accept applications for homestead exemption, 42
then the Governor may extend the period for filing by a period not 43
to exceed thirty (30) days. 44
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(c) He shall make the application in * * * triplicate. 45
(d) He shall make separate applications, as provided 46
above, to the respective assessors if the property claimed for 47
exemption lies in two (2) counties, first with the assessor of the 48
county of residence, and then with the assessor of the other 49
county, submitting at the same time two (2) copies of the first 50
application, certified by the chancery clerk as specified by 51
Section 27-33-23(f). 52
(e) He shall deliver to the assessor the application 53
marked "original * * *" and the copy marked "duplicate * * *". 54
(f) He shall retain the copy marked * * * "triplicate" 55
as evidence that the application was made and filed, which * * * 56
triplicate may be filed with the board if the original and 57
duplicate are lost; and certified copies of the * * * triplicate 58
may be used when so ordered by the board, not later than the 59
meeting of the board held in March of the year following the year 60
in which the application was executed, under such rules and 61
regulations as the * * * department 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
date of birth, social security number, phone number and email 68
address of the spouse. 69
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(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 * * * department; and the 84
instrument by which title is claimed shall be placed of record, if 85
it may be 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
(1) time. 93
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(m) He shall state if any part of the dwelling or land 94
is rented or leased, and the kind of business conducted in the 95
home or on the land. 96
(n) He shall furnish all the information required by 97
the application, which must be true and correct, and he must 98
supply it in the event he does not prepare the application with 99
his own hand. Except as otherwise provided in Section 100
27-33-33(2), the information given on the application must not be 101
made or inserted by the assessor or by anyone, except as furnished 102
by the applicant. 103
(o) He shall make the original application in person or 104
in such manner as may be provided under the rules and regulations 105
of the * * * department; or it may be made by his agent or 106
attorney, duly constituted in writing, and a copy of such written 107
authority, duly sworn to and acknowledged or attested by two (2) 108
competent witnesses shall be attached to each the original, the 109
duplicate, and the triplicate application for homestead exemption; 110
but the husband or wife may sign for the other if living in the 111
same dwelling. 112
(p) He shall make affidavit to the application and to 113
the truth of all statements made and answers to questions 114
contained therein, and the oath may be administered by the tax 115
assessor, a member of the board of supervisors, or any other 116
officer authorized by law to take acknowledgments. 117
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(q) He shall give such other pertinent information as 118
may be required by the * * * department; and he shall promptly 119
give any information requested, and answer any question propounded 120
by the assessor or member of the board of supervisors. 121
(r) When an applicant has filed a timely application, 122
but has failed to make known his eligibility for an additional 123
exemption as provided for in Section 27-33-67(2), then an 124
application for additional homestead exemption may be filed under 125
such rules and regulations as the * * * department shall 126
prescribe. 127
(2) The board of supervisors may authorize a charge of Fifty 128
Cents (50¢) per subsequent annual renewal application, which is 129
returned by the applicant by mail, to be used toward defraying the 130
expense of the mailing process of the subsequent annual renewal 131
application. The charge provided for herein shall not be assessed 132
against any person returning the subsequent annual renewal 133
application in person. 134
(3) In addition to any other fine, imprisonment or sentence 135
which may be imposed for violation of the Mississippi Homestead 136
Exemption Law of 1946, any person who violates such law through 137
fraudulent application or by willful failure to notify the tax 138
assessor of changes in the status of the homestead, when required 139
to do so under subsection (1)(a) of this section, shall be guilty 140
of a felony and upon conviction may be punished by a fine of not 141
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more than Five Thousand Dollars ($5,000.00) or by imprisonment for 142
not more than two (2) years, or both. 143
SECTION 2. Section 27-33-33, Mississippi Code of 1972, is 144
amended as follows: 145
27-33-33. (1) The county tax assessor shall perform such 146
duties as are generally required by him by this article and with 147
respect to exempt homesteads, and the application therefor, and 148
his duties are specifically defined as follows: 149
(a) He shall, in each year the land roll is made, 150
require that all lands and buildings which have been or are 151
claimed for homestead exemption be separately assessed on the land 152
roll; and he shall, in the case of homestead lands not already 153
separately assessed on the land roll, prepare proper notice to the 154
board of supervisors requesting that the land assessment roll be 155
changed so that all homestead property shall be separately 156
assessed; and in the case of newly constructed dwellings, he shall 157
carefully inspect the same and recommend to the board the value at 158
which such dwellings should be assessed; and when rural lands are 159
divided and a part included in the homestead exemption, he shall 160
assess the respective tracts at the value used for cultivable 161
lands and for uncultivable lands, and fairly assess homesteads and 162
nonhomesteads at the same proportion to true value. 163
(b) He shall keep available a supply of the prescribed 164
blank homestead exemption applications, and he shall require each 165
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applicant to properly execute the application in entire conformity 166
with the requirements of Section 27-33-31. 167
(c) He shall aid the applicant in executing the 168
application. 169
(d) He shall notify the applicant if an application for 170
homestead exemption is incorrect or incomplete in any substantial 171
particular, and require that it be properly and completely 172
executed before accepting it for delivery to the clerk. 173
(e) He shall, when an application is accepted by him, 174
retain the original * * * and the duplicate * * *. He shall 175
endorse "filed" on the * * * triplicate with the date and his 176
official signature and return it to the applicant as evidence of 177
the application and that it was filed. 178
(f) He shall promptly give to the board of supervisors 179
any knowledge or information he may have, or any fact he may have 180
knowledge of, bearing on the eligibility of the applying person or 181
property and not revealed in the application; and note on the 182
application any condition requiring special consideration. 183
(g) He shall, on the first day of each month, deliver 184
to the clerk of the board of supervisors all originals * * * of 185
applications for homestead exemption received and accepted by him 186
during the preceding month. 187
(h) He shall attend all meetings of the board when any 188
matter with respect to homestead exemptions is being considered by 189
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it and shall render such assistance and perform such services as 190
the board may direct from time to time. 191
(i) He shall, at least ten (10) days but not more than 192
thirty (30) days prior to April 1 of each year, publish notice in 193
a newspaper having general circulation in the county in which he 194
serves as tax assessor informing persons who are receiving 195
homestead exemption that the tax assessor must be notified if 196
changes have occurred in the status of the homestead in the 197
property description, ownership, use or occupancy since January 1 198
of the preceding year and that, in the event such persons are 199
still eligible for homestead exemption, a new application for 200
homestead exemption must be filed. 201
(2) (a) If the tax assessor discovers a change in ownership 202
in a portion of the homestead property that may result in the 203
homestead exemption being applied to ineligible property and the 204
owner of the homestead property fails to file a new application 205
during the preceding year as required by Section 27-33-31, the tax 206
assessor may amend the application to reflect such change on or 207
before June 1 of that roll year. 208
(b) If parcel number changes occur due to reappraisal, 209
mapping maintenance or updates, the tax assessor may amend the 210
homestead application to reflect such changes on behalf of the 211
owner of the homestead on or before June 1 of that roll year. 212
(c) If a change in ownership occurs because of the 213
death of an owner and the surviving spouse of the owner is still 214
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eligible for homestead exemption and not required to file a new 215
application, the tax assessor may amend the application by 216
removing the name of the deceased spouse and adding the surviving 217
spouse's birth date for the purpose of correcting the land roll 218
and the supplemental roll. 219
(d) Should eligible property on an initial or renewed 220
application fail to be listed due to a clerical error, such 221
application may be amended by the tax assessor on behalf of the 222
applicant to list such eligible property prior to the last Monday 223
in August. 224
(e) Amendments made to applications under this 225
subsection may be allowed by the board of supervisors and 226
certified to the * * * department. 227
SECTION 3. Section 27-33-35, Mississippi Code of 1972, is 228
amended as follows: 229
27-33-35. The clerk of the board of supervisors shall keep 230
all records and documents relating to homestead exemption matters 231
coming before the board and perform such services as are generally 232
required of him by Section 19-3-27, and in addition to such 233
general duties: 234
(a) He shall receive applications for homestead 235
exemption as they are delivered to him by the tax assessor, as 236
required in Section 27-33-33(g); * * * and (1) on the first day of 237
each regular monthly meeting of the board of supervisors he shall 238
present to it all applications for homestead exemption in his 239
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hands at that time for the board's consideration, as directed 240
hereafter in this article, (2) when not in use, said applications 241
shall be kept on file in alphabetical order, and (3) at the end of 242
each current year he shall deliver duplicate homestead exemption 243
applications that are no longer valid to the chancery clerk of the 244
county to be held by him as a public record for at least three (3) 245
years. This shall also include all applications disallowed by the 246
board. 247
(b) He shall make the supplemental roll of homestead 248
exemptions granted from the applications therefor (not from the 249
land roll), the year the land roll is made, as soon as reasonably 250
possible after the roll has been approved by the * * * department 251
and has been finally approved of minute record by the board of 252
supervisors, and only after the board has approved or disapproved 253
all applications. 254
(c) He shall make the supplemental roll as prescribed 255
by the * * * department. 256
(d) He shall make the proper entry in all columns on 257
the supplemental roll, as defined in Section 27-33-11(n), and 258
shall add truly and correctly each column of values of said roll 259
and carry the results thereof to the grand total; and shall 260
certify a copy of the supplemental roll to the tax collector in 261
the same manner as the regular assessment roll is certified. 262
(e) He shall make in triplicate the supplemental roll 263
and the original shall be forwarded immediately to the * * * 264
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department, one (1) copy shall be attached to the original land 265
assessment roll, and the other copy shall be delivered to the tax 266
collector as a legal part of the regular land assessment roll, as 267
provided by Section 27-33-11(n). In counties having two (2) 268
judicial districts, he shall make four (4) copies, one (1) for 269
each judicial district, or separate rolls for each district, as 270
may be directed by order of the board of supervisors. The 271
original supplemental roll shall be forwarded to the * * * 272
department no later than December 31 of each year. 273
(f) He shall also prepare two (2) certificates of tax 274
loss from the approved applications for homestead exemption and 275
from current legally completed land assessment roll, including the 276
supplemental roll as defined in Section 27-33-11(n), which 277
certificates shall be made on forms to be prescribed and furnished 278
by the * * * department. One (1) certificate shall reflect the 279
tax loss incurred because of the exemptions provided to applicants 280
under the age of sixty-five (65) and not disabled as defined in 281
this article, and the other shall reflect the tax loss incurred 282
because of the exemptions provided to applicants aged sixty-five 283
(65) or over and disabled as defined in this article. 284
The certificates shall show truly and correctly the total 285
number of applications allowed for homestead exemption and the 286
total tax loss resulting from applications allowed for homestead 287
exemption; and such additional information as the * * * department 288
may require. 289
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The certificates shall be made in triplicate and be certified 290
by him as being true and correct; and not later than December 31 291
of each year he shall forward the original certificates to 292
the * * * department, deliver the duplicate certificates to the 293
tax collector, and retain the triplicate certificates in his file 294
as a public record. Certificates received later than June 1 of 295
the year following the year in which the supplemental roll is made 296
shall not be considered for reimbursement by the * * * department. 297
SECTION 4. Section 27-33-41, Mississippi Code of 1972, is 298
amended as follows: 299
27-33-41. The administration of this article is hereby 300
vested in the Department of Revenue, and it shall have the power 301
and the authority necessary to secure compliance with its 302
provisions uniformly throughout the state. The department shall, 303
in addition to its general duties of administration of the 304
article, do the specific things set out in this section: 305
(a) It shall adopt and issue to tax assessors, clerks, 306
boards of supervisors, and all other officers or offices to which 307
this article applies, rules and regulations, not inconsistent with 308
the provisions of the article, affecting the applications and all 309
proceedings, records, hearings and other pertinent subjects, 310
relating to property for which a homestead exemption is claimed; 311
and such rules and regulations shall be observed by such officers, 312
boards and offices, in all respects, and in the performance of any 313
and all duties imposed and powers granted by this article. 314
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(b) It shall prescribe the form of * * * suitable 315
application forms * * * for the purpose of carrying out the 316
provisions of this article * * *. 317
(c) It shall have authority and it shall be its duty to 318
examine all applications for homestead exemption allowed under 319
this article, to determine if the provisions of the article have 320
been complied with by the applicant, the tax assessor, the board 321
of supervisors, the clerk, and all others, and if the exemptions 322
have been lawfully allowed; and it shall reject for reimbursement 323
of tax loss any exemption allowed by the board which does not 324
conform to the requirements of law in every substantial particular 325
or for which no application has been sent to the department as 326
required in Section 27-33-35(a), and shall correct or have 327
corrected any errors; and the tax loss to be reimbursed shall be 328
adjusted to accord with the findings of the department. 329
When an application is rejected, notice thereof shall be 330
given as provided by this section, and the acceptance or objection 331
by the board shall be determined as provided by Section 332
27-33-37(k). 333
(d) It shall have authority to examine the assessment 334
rolls, any account register, file, document, record or paper 335
relating to receipts and disbursements of the taxing unit or any 336
and all matters relating to homestead exemptions allowed and tax 337
losses to be reimbursed. It shall also have the authority to 338
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examine any report or return received by the department to verify 339
any claims made on homestead exemption applications. 340
(e) It shall have the authority to summon and examine 341
under oath any officer or other person with respect to any matter 342
bearing upon the exemption of a home or homes, and to do any and 343
all other things necessary and proper to ascertain the facts with 344
respect to any application or claim for homestead exemption; and 345
it may require the board to furnish any information or document 346
necessary to the performance of its duties or the correct 347
determination of any question before it to which the board is a 348
party. 349
(f) The reimbursement for the annual tax loss to the 350
taxing units shall be due and payable in two (2) installments; the 351
first on March 1 and the second on September 1 of each year. The 352
clerk's certificate of tax loss when in accord with the 353
supplemental roll and the applications as filed with the 354
department shall constitute a request by the board for 355
reimbursement of the tax loss. The department shall not pay any 356
reimbursement for annual tax loss to any taxing unit to which 357
Section 27-39-203(7) applies until after the taxing unit has 358
complied with the notice requirement of Section 27-39-203(7). 359
(g) It shall, on or before the first day of March each 360
year, certify to the Department of Finance and Administration the 361
amount of the first installment to be paid to each taxing unit in 362
the state, which shall be one-half (1/2) of the amount due, with 363
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adjustments, which is the amount of the first installment less any 364
charges against the account and plus any credits by reason of 365
previous charges which have been cancelled. However, if the copy 366
of the county land roll, the supplemental roll and the clerk's 367
certificate of tax loss have not been filed with and approved by 368
the department by February 1, the department shall be allowed 369
thirty (30) days after the filing of the rolls and the said 370
certificate in which to perform the duties hereby imposed. 371
(h) It shall, on or before the first day of September 372
each year, certify to the Department of Finance and Administration 373
the amount of the second installment to be paid to each taxing 374
unit in the state, which shall be the remainder of the amount due 375
with adjustments, which is an amount equal to the first 376
installment less any charges against the account and plus any 377
credits by reason of previous charges which have been cancelled. 378
Adjustments, either charges or credits, against the amount of tax 379
loss to any taxing unit may be made at any time as provided in 380
paragraph (j) of this section. 381
(i) In the event an adjustment in the amount of the tax 382
loss has been determined by the department, it shall give notice, 383
in writing, to the board of supervisors, which notice shall be 384
considered by the board at its next meeting, regular, adjourned or 385
special. If the board accepts the adjustment, it shall promptly 386
so advise the department, using such form as may be prescribed and 387
furnished by the department. If the board objects to the 388
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adjustment, it shall promptly so advise the department, using such 389
forms as may be prescribed and furnished by the department, 390
stating in detail the grounds for its objection and providing any 391
supporting documentation for its objection. Upon receipt of the 392
board's objection, the department will consider same and determine 393
whether or not the objection is valid. All such matters between 394
the board and the department on this objection may be concluded by 395
correspondence, or by personal appearance of the board, or one or 396
more of its members, the clerk, or the assessor, or by a 397
representative of the department present at any meeting of the 398
board. If upon consideration of the objection * * * the 399
department determines that the application for homestead exemption 400
should be allowed * * * ,it will reverse the adjustment resulting 401
from the department's rejection of the application and advise the 402
board of this reversal. If upon consideration of the 403
objection * * * the department determines that it had properly 404
rejected the application for homestead exemption * * * ,it shall 405
advise the board that its objection has been denied by the 406
department. Within thirty (30) days from the date of the notice 407
from the department advising the board that its objection had been 408
denied, the board can appeal this denial of the objection by the 409
department to the Board of Tax Appeals. At any hearing on the 410
appeal by the board to the Board of Tax Appeals on the 411
department's denial of the board's objection to the department's 412
rejection of an application for homestead exemption, the decision 413
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of the department to reject the homestead exemption application 414
shall be prima facie correct. 415
(j) It shall be the duty of the department and it shall 416
have authority to charge the account of any taxing unit with 417
amounts of homestead exemption tax loss claimed by the taxing unit 418
in the certificate of tax loss and the supplemental roll and to 419
deduct the amount from subsequent installments, either first or 420
second. Such charges shall be made when homestead exemption 421
applications are rejected, in whole or in part, for reimbursement 422
of tax loss or when errors are discovered in the supplemental roll 423
or clerk's certificate of tax loss. 424
(k) The authority of the department to reject an 425
application for reimbursement of tax loss shall not be exercised 426
later than one (1) year after the first day of January of the year 427
next following that in which the application was filed by the 428
applicant; but this limitation shall not apply in cases of fraud, 429
nor where the same person was granted exemption on two (2) 430
separate homes. 431
Notice of adjustments in tax loss payments and notice of 432
applications rejected shall be given by mail, addressed to the 433
clerk of the board, and the notice directed to the president of 434
the board of supervisors of the county. The date of mailing shall 435
be the date of the notice. 436
(l) The department shall file and preserve full, 437
complete and accurate records of all tax loss payments and 438
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adjustments in tax loss payments made under the provisions of this 439
article, including the certificates of tax loss for a period of 440
three (3) years from the date thereof. The department shall file 441
and preserve for a period of three (3) years * * * copies of all 442
supplemental rolls, counting from the first day of January of the 443
year in which they are required to be executed or made. All 444
records enumerated may be destroyed by the department, when kept 445
for the time required. All other documents, records, papers and 446
correspondence may be destroyed in accordance with approved record 447
retention schedules. 448
(m) The department shall, on or before June 1 of any 449
year, pay the second installment, or a part thereof, to any school 450
taxing unit upon submission to the department of proof, in the 451
form of a certificate of necessity, executed by the county 452
superintendent of education for the county general school fund, or 453
for a county school district fund, and by the city superintendent 454
of schools for a municipal separate school district, that there is 455
not sufficient money in the maintenance fund of the taxing unit to 456
pay the salaries of teachers and school bus drivers for the 457
current school term. Such payment shall be made as provided in 458
paragraph (h) of this section. 459
(n) The county tax collectors shall enter, or cause to 460
be entered, all transactions regarding the titling or registration 461
of vehicles into the statewide telecommunications system in 462
compliance with the provisions of Section 63-21-18. Failure of 463
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ST: Homestead exemption; delete requirement
that counties submit paper original of
application for the DOR.
any tax collector to comply with the provisions of this paragraph 464
shall subject the county to the withholding of reimbursements of 465
homestead exemption tax loss as provided under Section 63-21-18. 466
SECTION 5. This act shall take effect and be in force from 467
and after July 1, 2026. 468