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To: Finance
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Senator(s) England, Butler, Mumford,
Norwood, Simmons (13th)
SENATE BILL NO. 2882
(As Sent to Governor)
AN ACT TO AMEND SECTION 27-33-31, MISSISSIPPI CODE OF 1972, 1
TO PROVIDE THAT NO APPLICANT SHALL BE REQUIRED TO PRODUCE A COPY 2
OF ANY CLOSING STATEMENT OR DISCLOSURE IN ORDER TO QUALIFY FOR 3
HOMESTEAD EXEMPTION; TO PROVIDE THAT THE REQUIREMENT TO FILE A NEW 4
APPLICATION FOR HOMESTEAD EXEMPTION IF CHANGES HAVE OCCURRED IN 5
THE STATUS OF THE HOMESTEAD PROPERTY DESCRIPTION, OWNERSHIP, USE 6
OR OCCUPANCY SINCE JANUARY 1 OF THE PRECEDING YEAR, SHALL NOT 7
APPLY TO ANY CONVEYANCE OF HOMESTEAD PROPERTY WHEREBY THE GRANTOR 8
RESERVES A LIFE ESTATE INTEREST IN THE PROPERTY; AND FOR RELATED 9
PURPOSES. 10
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 11
SECTION 1. Section 27-33-31, Mississippi Code of 1972, is 12
amended as follows: 13
27-33-31. (1) It shall be the duty of every person, who is 14
eligible for and desires the homestead exemption provided for in 15
this article, to comply with the following provisions: 16
(a) He shall make written application to the county tax 17
assessor on the prescribed form, on or before the first day of 18
April. Applications not on file on or before April 1 of the 19
current year may not be filed, may not be dated back, may not be 20
accepted by the assessor, may not be allowed by the board of 21
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supervisors, and may not be considered by the commission, except 22
as provided in paragraph (b) of this subsection. 23
Any person who has on file with the tax assessor a valid 24
allowed claim for homestead exemption filed on or after January 1, 25
1991, shall not be required to annually thereafter reapply for 26
such claim for exemption but shall be credited with such exemption 27
each year so long as such person is entitled to homestead 28
exemption on the same property and there has been no change in the 29
property description, ownership, use or occupancy since January 1 30
of the preceding year. In the event changes have occurred in the 31
status of the homestead in the property description, ownership, 32
use or occupancy since January 1 of the preceding year, and in the 33
event such person is still eligible for homestead exemption, he 34
shall file a new application and provide all the information 35
required under this section as for the initial application. 36
However, the requirement to file a new application shall not apply 37
to a surviving spouse who is still eligible for homestead 38
exemption. If the deceased spouse qualified for the exemption 39
provided in Section 27-33-67(2), but the surviving spouse does not 40
qualify for such exemption, the surviving spouse must file a new 41
application for homestead exemption. In addition, the requirement 42
to file a new application for homestead exemption shall not apply 43
to any conveyance of homestead property whereby the grantor 44
reserves a life estate interest in the property. 45
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(b) In cases where the Governor declares by written 46
proclamation that the courthouse or other place that the tax 47
assessor's office may be located is damaged to such an extent that 48
it is not possible to accept applications for homestead exemption, 49
then the Governor may extend the period for filing by a period not 50
to exceed thirty (30) days. 51
(c) He shall make the application in quadruplicate. 52
(d) He shall make separate applications, as provided 53
above, to the respective assessors if the property claimed for 54
exemption lies in two (2) counties, first with the assessor of the 55
county of residence, and then with the assessor of the other 56
county, submitting at the same time two (2) copies of the first 57
application, certified by the chancery clerk as specified by 58
Section 27-33-23(f). 59
(e) He shall deliver to the assessor the application 60
marked "original," the copy marked "duplicate," and the copy 61
marked "triplicate." 62
(f) He shall retain the copy marked "quadruplicate" as 63
evidence that the application was made and filed, which 64
quadruplicate may be filed with the board if the original and 65
duplicate are lost; and certified copies of the quadruplicate may 66
be used when so ordered by the board, not later than the meeting 67
of the board held in March of the year following the year in which 68
the application was executed, under such rules and regulations as 69
the commission shall prescribe. 70
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(g) He shall state on the application the name, date of 71
birth, social security number, phone number and email address of 72
the owner of the property, and the number and status of all 73
occupants of the home, other than the owner's family. If the 74
applicant is married, he shall state on the application the name, 75
date of birth, social security number, phone number and email 76
address of the spouse. 77
(h) He shall state the full name of the applicant, 78
whether the same as the name of the owner or not. 79
(i) He shall give a parcel number, which shall clearly 80
locate and identify it, and state the acreage contained, as 81
prescribed in Section 27-33-27. 82
(j) He shall state the kind of title, or ownership 83
right held, from whom and how obtained, and the names of all 84
present owners. 85
(k) He shall state the number of book and page where 86
the deed, or other conveyance or evidence of ownership, is of 87
public record, or attach to both the original and duplicate 88
application a certified copy of the conveyance by which title is 89
claimed, or copies supported by affidavit of the holder, or by one 90
who has seen and verified the original; or such other evidence of 91
title as may be required by the commission; and the instrument by 92
which title is claimed shall be placed of record, if it may be 93
admitted to record. 94
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(l) He shall state the price for which the property was 95
sold and conveyed to the owner, the amount of the unpaid 96
principal, if any, and the terms of payment thereof, if it was 97
acquired by the owner after July 1, 1938, as evidenced by the date 98
of the acknowledgment of the conveyance. The purchase price and 99
the amount of unpaid principal shall not be required more than one 100
(1) time. No applicant shall be required to produce a copy of any 101
closing statement or disclosure in order to qualify for homestead 102
exemption. 103
(m) He shall state if any part of the dwelling or land 104
is rented or leased, and the kind of business conducted in the 105
home or on the land. 106
(n) He shall furnish all the information required by 107
the application, which must be true and correct, and he must 108
supply it in the event he does not prepare the application with 109
his own hand. Except as otherwise provided in Section 110
27-33-33(2), the information given on the application must not be 111
made or inserted by the assessor or by anyone, except as furnished 112
by the applicant. 113
(o) He shall make the original application in person or 114
in such manner as may be provided under the rules and regulations 115
of the commission; or it may be made by his agent or attorney, 116
duly constituted in writing, and a copy of such written authority, 117
duly sworn to and acknowledged or attested by two (2) competent 118
witnesses shall be attached to each the original, the duplicate, 119
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and the triplicate application for homestead exemption; but the 120
husband or wife may sign for the other if living in the same 121
dwelling. 122
(p) He shall make affidavit to the application and to 123
the truth of all statements made and answers to questions 124
contained therein, and the oath may be administered by the tax 125
assessor, a member of the board of supervisors, or any other 126
officer authorized by law to take acknowledgments. 127
(q) He shall give such other pertinent information as 128
may be required by the commission; and he shall promptly give any 129
information requested, and answer any question propounded by the 130
assessor or member of the board of supervisors. 131
(r) When an applicant has filed a timely application, 132
but has failed to make known his eligibility for an additional 133
exemption as provided for in Section 27-33-67(2), then an 134
application for additional homestead exemption may be filed under 135
such rules and regulations as the commission shall prescribe. 136
(2) The board of supervisors may authorize a charge of Fifty 137
Cents (50¢) per subsequent annual renewal application, which is 138
returned by the applicant by mail, to be used toward defraying the 139
expense of the mailing process of the subsequent annual renewal 140
application. The charge provided for herein shall not be assessed 141
against any person returning the subsequent annual renewal 142
application in person. 143
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ST: Homestead exemption; revise certain
provisions regarding application for.
(3) In addition to any other fine, imprisonment or sentence 144
which may be imposed for violation of the Mississippi Homestead 145
Exemption Law of 1946, any person who violates such law through 146
fraudulent application or by willful failure to notify the tax 147
assessor of changes in the status of the homestead, when required 148
to do so under subsection (1)(a) of this section, shall be guilty 149
of a felony and upon conviction may be punished by a fine of not 150
more than Five Thousand Dollars ($5,000.00) or by imprisonment for 151
not more than two (2) years, or both. 152
SECTION 2. This act shall take effect and be in force from 153
and after January 1, 2026. 154