Homestead exemption; grant unremarried surviving spouse of totally disabled homeowner same exemption as deceased.

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To: Finance
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Frazier, Mumford, Hickman

SENATE BILL NO. 3120

AN ACT TO AMEND SECTION 27-33-67, MISSISSIPPI CODE OF 1972, 1
TO GRANT THE UNREMARRIED SURVIVING SPOUSE OF A TOTALLY DISABLED 2
HOMEOWNER THE SAME HOMESTEAD EXEMPTION THAT WAS HELD BY THE 3
DECEASED SPOUSE; AND FOR RELATED PURPOSES. 4
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 5
SECTION 1. Section 27-33-67, Mississippi Code of 1972, is 6
amended as follows: 7
27-33-67. (1) Each qualified homeowner under sixty-five 8
(65) years of age on January 1 of the year for which the exemption 9
is claimed, and who is not totally disabled as herein defined 10
shall be exempt from ad valorem taxes in the amount prescribed in 11
Section 27-33-69, 27-33-71, 27-33-73 or 27-33-75, whichever is 12
applicable to the year for which the exemption is claimed. 13
(2) Each qualified homeowner who has reached sixty-five (65) 14
years of age on or before January 1 of the year for which the 15
exemption is claimed, who is totally disabled as herein defined, 16
or who is the unremarried surviving spouse of a homeowner referred 17
to in paragraph (a), (b), (c) or (d) of this subsection (2), shall 18
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be exempt from ad valorem taxes in the manner prescribed in 19
Section 27-33-75. 20
To qualify for the exemptions provided for in this article 21
because of disability, the homeowner must present proper proof of 22
any of the following: 23
(a) Service-connected, total disability as an American 24
veteran who has been honorably discharged from military service. 25
(b) Classification as totally disabled under the 26
federal Social Security Act (42 USCS Section 416(i)), the Railroad 27
Retirement Act or any other federal act approved by the Department 28
of Revenue. 29
(i) If a person is eligible for classification as 30
totally disabled under the federal acts referred to in this 31
subsection (2)(b), but does not qualify to receive benefits 32
thereunder because his annual income exceeds an amount set as the 33
maximum allowed in qualifying to receive the benefits, then he is 34
eligible for the disability exemptions specified in this article. 35
Proper proof of such eligibility shall be determined by the 36
Department of Revenue. 37
(ii) If a person is eligible for classification as 38
totally disabled under the federal Social Security Act (42 USCS 39
Section 416(i)), but does not qualify to receive benefits 40
thereunder only because he has not made the necessary social 41
security contributions, then he is eligible for the disability 42
exemptions specified in this article. Proper proof of such 43
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eligibility shall be determined by the Department of Revenue. The 44
provisions of this subparagraph (ii) shall apply to any homeowner 45
filing for the disability exemption on or after January 1, 1992. 46
(c) Classification as totally disabled under the 47
provisions of a retirement plan that is considered to be qualified 48
under the United States Internal Revenue Code. The determination 49
of whether or not a retirement plan is so qualified shall be made 50
by the Department of Revenue. 51
(d) Classification as totally disabled as determined by 52
the Department of Revenue pursuant to rules and regulations 53
adopted by the Department of Revenue. 54
Proper proof of classification as totally disabled under the 55
federal acts referred to in subsection (2)(b) or (2)(c), including 56
proof of the total disability and of eligibility to qualify to 57
receive benefits under the relevant federal act or qualified 58
retirement plan, shall be determined by the Department of Revenue. 59
The property owned jointly by husband and wife and property 60
owned in fee simple by either spouse, if either spouse shall 61
fulfill the age or disability requirement, shall be eligible for 62
the exemption allowed in this article in full. On all other 63
jointly owned property, the amount of the allowable exemption 64
shall be determined on the basis of each individual joint owner's 65
qualifications and pro rata share of the property. 66
(3) Those homeowners and unremarried surviving spouses 67
described in subsection (2) of this section and who qualify for 68
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ST: Homestead exemption; grant unremarried
surviving spouse of totally disabled homeowner
same exemption as deceased.
the exemptions under this article shall also be exempt from the 69
forest acreage tax authorized by Section 49-19-115 applicable to 70
property included in the homestead. 71
SECTION 2. This act shall take effect and be in force from 72
and after January 1, 2027. 73