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MISSISSIPPI LEGISLATURE 2026 Regular Session To: Ways and Means By: Representative Lamar House Bill 4044 (As Sent to Governor) AN ACT TO AMEND SECTIONS 27-33-51 AND 27-33-63, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF A CLAIMANT FOR HOMESTEAD EXEMPTION HAS FAILED TO COMPLY, OR THE CLAIMANT'S SPOUSE HAS FAILED TO COMPLY, WITH THE INCOME TAX LAWS OF THIS STATE, THE CLAIMANT SHALL BE ELIGIBLE FOR HOMESTEAD EXEMPTION, BUT THE AMOUNT OF THE EXEMPTION DETERMINED FOR THE PROPERTY SHALL NOT BE DEDUCTED FROM THE AD VALOREM TAXES DUE ON THE PROPERTY; TO PROVIDE THAT FOR AD VALOREM TAXES COLLECTED ON SUCH PROPERTY, THE AMOUNT OF THE AD VALOREM TAXES COLLECTED, THAT IS EQUAL TO THE HOMESTEAD EXEMPTION AMOUNT THAT WAS NOT DEDUCTED FROM THE AD VALOREM TAXES DUE ON THE PROPERTY, SHALL BE REMITTED BY THE TAX COLLECTOR TO THE DEPARTMENT OF REVENUE, NOT TO EXCEED THE AMOUNT OF THE OBLIGATION FOR WHICH THE TAXPAYER OR TAXPAYER'S SPOUSE HAS FAILED TO COMPLY WITH THE INCOME TAX LAWS OF THIS STATE; TO PROVIDE THAT THE DEPARTMENT OF REVENUE SHALL APPLY THE AMOUNT REMITTED BY THE TAX COLLECTOR AGAINST THE TAXPAYER'S OR TAXPAYER'S SPOUSE'S INCOME TAX OBLIGATION; TO AMEND SECTION 27-33-11, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITION OF THE TERM "TAX LOSS" UNDER THE HOMESTEAD EXEMPTION LAW; TO BRING FORWARD SECTIONS 27-33-75, 27-33-77 AND 27-33-79, MISSISSIPPI CODE OF 1972, WHICH ARE SECTIONS OF THE HOMESTEAD EXEMPTION LAW, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTION 27-41-77, MISSISSIPPI CODE OF 1972, WHICH RELATES TO THE DISPOSITION OF EXCESS PROCEEDS RESULTING FROM THE SALE OF LAND FOR NONPAYMENT OF AD VALOREM TAXES, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTIONS 27-45-1 AND 27-45-5, MISSISSIPPI CODE OF 1972, WHICH RELATE TO THE REDEMPTION OF LAND SOLD FOR NONPAYMENT OF AD VALOREM TAXES, FOR THE PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-33-51, Mississippi Code of 1972, is amended as follows: 27-33-51. The tax collectors of the several counties of the state shall perform such duties as are generally imposed upon them by the laws of this state with respect to the collection of taxes and the payment of same into the proper accounts; and in addition to such general duties: (a) He shall, upon receipt of a duly certified copy of the order of the board of supervisors, adopted under the provisions of Section 27-33-37(l), correct the supplemental roll as required by said order and list as subject to all taxes the assessed value of homes in all cases to the extent directed by the order of the board; and he shall change the supplemental roll for the year, or years, in accord with the order of the board, so as to show the additional taxes due and he shall prepare a tax receipt therefor, with proper references thereon to the board, the year or years for which the additional taxes are levied, and to the page and line of the supplemental roll where the assessment is listed. (b) He shall collect all additional taxes on or before the first day of February of the year following that in which the notice is issued to make the correction and reassessment, and the collection of taxes shall be made in the same manner and at the same time taxes are collected on other property, if any, of the same owner; and he shall give to the taxpayer a separate receipt for such additional taxes. (c) He shall give to all taxpayers having an exempted home under the terms of this article a tax receipt made in the manner and form directed by Sections 27-41-33 and 27-41-35; and this requirement shall apply to receipts given for additional taxes as provided by paragraphs (a) and (b) of this section. (d) He shall collect all taxes due to the extent required by this article; and it shall be his duty to collect said taxes, including additional taxes as provided by paragraphs (a) and (b) of this section, by sale of the property in the manner provided by law in the case of other real property, and by any other method or means provided by law for the collection of taxes levied against real property. In addition to any other provisions of this section or any other law, for ad valorem taxes collected on property of a taxpayer described in Section 27-33-63(2)(a)(ii)1, the amount of the ad valorem taxes collected, that is equal to the homestead exemption amount that was not deducted from the ad valorem taxes due on the property, shall be remitted by the tax collector to the Department of Revenue, not to exceed the amount of the obligation for which the taxpayer or taxpayer's spouse has failed to comply with the income tax laws of this state. The Department of Revenue shall apply the amount remitted by the tax collector against the taxpayer's income tax obligation or taxpayer's spouse's obligation. SECTION 2. Section 27-33-63, Mississippi Code of 1972, is amended as follows: 27-33-63. (1) The provisions of the "Homestead Exemption Law of 1946" are hereby modified and clarified as stated in the subsequent subsections of this section, and all restrictions, limitations and changes made by this section are supplemental to and cumulative of the provisions now contained in said law of 1946. (2) (a) (i) A home, as defined in this article, shall be the legal domicile of the owner and his family group, excepting in those cases where the law permits exemption to an owner who maintains a home for dependents of the claimant or where the law permits an exemption to an owner who holds a remainder interest in the dwelling and eligible land as defined in Section 27-33-17(h). All eligible claimants for homestead exemption in all instances shall have their legal domicile in the State of Mississippi, shall be subject to the jurisdiction of this state, shall be subject to and comply with the income tax laws, shall be subject to and comply with the road and bridge privilege tax laws thereof, and shall not be an elector in any other state. (ii) Except as otherwise provided in this paragraph, no claimant for homestead exemption shall be eligible for exemption if: 1. The claimant or the claimant's spouse has failed to comply with the income tax laws of this state or; 2. * * * if The claimant or the claimant's spouse claims that he or she is a resident of some other state when assessed with income taxes in this state. From and after January 1, 2027, a claimant for homestead exemption described in item 1 of this subparagraph (ii) shall be eligible for exemption; however, the amount of the exemption determined for the property shall not be deducted from the ad valorem taxes due on the property. (iii) No claimant for homestead exemption shall be eligible for exemption if the claimant or the claimant's spouse in the homestead has failed to comply with the road and bridge privilege tax laws or asserts that any motor vehicle owned by and/or in the possession of any one or more of such persons, in whole or in part, has its legal situs in some other state. Displaying a license plate of some other state on such motor vehicle shall be prima facie proof that such assertion has been made. (iv) Homestead exemption applications disapproved or disallowed exclusively because of the failure of the claimant or the claimant's spouse to comply with the income tax laws and/or road and bridge privilege tax laws of this state may be subsequently approved or allowed, as the case may be, when sufficient proof is submitted that such tax laws have been fully complied with by such persons. (3) The provisions of this section shall apply to and govern the taxes levied for the fiscal year ending in 1948 and to each fiscal year thereafter. SECTION 3. Section 27-33-11, Mississippi Code of 1972, is amended as follows: 27-33-11. The subject words and terms of this section, for the purpose of this article, shall have meaning as follows: (a) "Tax loss" means the exemption from ad valorem taxes allowed homeowners in this article. The term "tax loss" also means the amount remitted by a tax collector to the Department of Revenue under Section 27-33-51. "Reimbursement of tax loss" means the amount of tax losses to be reimbursed to each taxing unit as determined by Sections 27-33-77 and 27-33-79. (b) "Taxing unit" means (i) any county, (ii) any special municipal separate school district with or without added territory, (iii) any municipal separate school district with or without added territory, and (iv) any municipality. (c) "Added territory" means territory or land lying outside of a municipality, added or annexed to and being a part of a municipal separate school district and subject to the tax permitted to be imposed by the district for school purposes as provided by Chapter 57, Title 37, Mississippi Code of 1972. (d) "Municipality" means a city, town or village which is legally incorporated and which has not been automatically abolished according to the provisions of Sections 21-1-49 and 21-1-51 or by other lawful process, and in which taxes are assessed, levied and collected. (e) "Depository" means the bank or institution and place officially designated as the depository for funds of a county. (f) "Apartment" means rooms in an eligible dwelling with space and facilities for sleeping and with space and facilities, or equipment, for preparing and serving meals, which equipment is supplied by the owner or tenant, or both: (1) in a building constructed as a dwelling for two (2) or more families, or (2) in an ordinary dwelling, consisting of three (3) or more rooms, exclusive of a bathroom; in either case rented or leased or available for rent or lease, or occupied by a family group other than the owner. One (1) or two (2) rooms rented and used for housekeeping shall be counted as rented rooms. (g) "Commission," "Tax Commission" or "department" means the Department of Revenue of the State of Mississippi. (h) "Auditor" means the Auditor of Public Accounts of the State of Mississippi. (i) "Treasurer" means the Treasurer of the State of Mississippi. (j) "Officer or officers" includes the county tax assessor, the members of the county board of supervisors, the clerk of the board of supervisors, the chancery clerk, the county tax collector, and the legally authorized deputies of each. (k) "Eligible" when used in this article, ( * * *1 i) with reference to persons means those persons who are eligible under the terms of this article for homestead exemption, or ( * * *2 ii) with reference to property means the real property eligible for exemption as a homestead under the terms of this article as to title, quantity, occupancy, use to which put, and other conditions required by this article, or ( * * *3 iii) with reference to title or ownership means title to or ownership of real property as defined in Section 27-33-17. (l) "He" and other pronouns in the masculine gender embrace a female as well as a male, unless a contrary intention is disclosed by the context. (m) "Adjoining land, or land actually joined" means two (2) separately described tracts of land having at one or more points a common boundary, or where the corners of the two (2) tracts actually touch, but two (2) tracts connected by an easement or by a narrow strip of land as a right-of-way for ingress and egress shall not be treated as adjoining, or actually joined. (n) "Supplemental roll" means a list containing the amount of the assessment of all lands and buildings which are all, or a part, of exempt homesteads, and a list of the homeowners to whom a homestead exemption has been allowed by the board for the current year, and showing in strict alphabetical order the names of all applicants to whom the exemption was granted, and in vertical columns the amount of the assessment, the assessed value of the exempted land and buildings, the assessed value of the land and buildings not exempted, the page and line number of the regular land roll where entered, the number of acres exempted, the dollar amount of exemption allowed and such other information as the Department of Revenue may require. The department shall prescribe the form of the supplemental roll and may require such rolls to be prepared and maintained on electronic media. The supplemental roll, as herein defined, is hereby made a legal supplement to and a part of the complete land assessment roll of the county or municipality and shall be subject to all laws relating to assessment rolls and particularly Sections 27-35-117, 27-35-123 and 27-35-125 as far as applicable and not inconsistent with the provisions of this article. The supplemental roll, when certified by the clerk of the board of supervisors and delivered to the tax collector, shall be his warrant to allow the amount of the tax exemption to each person as a credit on or deduction from the gross amount of the taxes charged to that person on the assessment roll. (o) "Ad valorem tax" means any tax where the amount levied is based upon or determined by the value of the property subject to the tax. SECTION 4. Section 27-33-75, Mississippi Code of 1972, is brought forward as follows: 27-33-75. (1) Qualified homeowners described in subsection (1) of Section 27-33-67 shall be allowed an exemption from ad valorem taxes according to the following table: ASSESSED VALUE HOMESTEAD OF HOMESTEAD EXEMPTION $ 1 - $ 150........................................... $ 6.00 151 - 300........................................... 12.00 301 - 450........................................... 18.00 451 - 600........................................... 24.00 601 - 750........................................... 30.00 751 - 900........................................... 36.00 901 - 1,050........................................... 42.00 1,051 - 1,200........................................... 48.00 1,201 - 1,350........................................... 54.00 1,351 - 1,500........................................... 60.00 1,501 - 1,650........................................... 66.00 1,651 - 1,800........................................... 72.00 1,801 - 1,950........................................... 78.00 1,951 - 2,100........................................... 84.00 2,101 - 2,250........................................... 90.00 2,251 - 2,400........................................... 96.00 2,401 - 2,550........................................... 102.00 2,551 - 2,700........................................... 108.00 2,701 - 2,850........................................... 114.00 2,851 - 3,000........................................... 120.00 3,001 - 3,150........................................... 126.00 3,151 - 3,300........................................... 132.00 3,301 - 3,450........................................... 138.00 3,451 - 3,600........................................... 144.00 3,601 - 3,750........................................... 150.00 3,751 - 3,900........................................... 156.00 3,901 - 4,050........................................... 162.00 4,051 - 4,200........................................... 168.00 4,201 - 4,350........................................... 174.00 4,351 - 4,500........................................... 180.00 4,501 - 4,650........................................... 186.00 4,651 - 4,800........................................... 192.00 4,801 - 4,950........................................... 198.00 4,951 - 5,100........................................... 204.00 5,101 - 5,250........................................... 210.00 5,251 - 5,400........................................... 216.00 5,401 - 5,550........................................... 222.00 5,551 - 5,700........................................... 228.00 5,701 - 5,850........................................... 234.00 5,851 - 6,000........................................... 240.00 6,001 - 6,150........................................... 246.00 6,151 - 6,300........................................... 252.00 6,301 - 6,450........................................... 258.00 6,451 - 6,600........................................... 264.00 6,601 - 6,750........................................... 270.00 6,751 - 6,900........................................... 276.00 6,901 - 7,050........................................... 282.00 7,051 - 7,200........................................... 288.00 7,201 - 7,350........................................... 294.00 7,351 and above......................................... 300.00 Assessed values shall be rounded to the next whole dollar (Fifty Cents (50¢) rounded to the next highest dollar) for the purposes of the above table. One-half (1/2) of the exemption allowed in the above table shall be from taxes levied for school district purposes and one-half (1/2) shall be from taxes levied for county general fund purposes. (2) (a) Except as otherwise provided in this subsection, qualified homeowners described in subsection (2) of Section 27-33-67 shall be allowed an exemption from all ad valorem taxes on not in excess of Seven Thousand Five Hundred Dollars ($7,500.00) of the assessed value of the homestead property. (b) From and after January 1, 2015, qualified homeowners described in subsection (2)(a) of Section 27-33-67 and unremarried surviving spouses of such homeowners shall be allowed an exemption from all ad valorem taxes on the assessed value of the homestead property. (c) Except as otherwise provided in this paragraph (c), a qualified homeowner claiming an exemption under paragraph (a) of this subsection shall be allowed an additional exemption from all ad valorem taxes on an amount equal to the difference between (i) the assessed value of the homestead property on January 1, 2018, or January 1 of the first year for which the qualified homeowner claims an exemption for the homestead property under paragraph (a) of this subsection, and (ii) any increase in the assessed value of the homestead property resulting from a subsequent update in valuation of the homestead property that is completed during the time the qualified homeowner owns the property. In addition, if a subsequent update in valuation of the homestead property that is completed during the time the qualified homeowner owns the property results in the assessed value of the homestead property being less than the assessed value of the property on January 1, 2018, or January 1 of the first year for which the qualified homeowner claims an exemption for the homestead property under paragraph (a) of this subsection, then the exemption authorized under this paragraph (c) shall be on an amount equal to the difference between (i) such lower assessed value and (ii) any increase in the assessed value of the homestead property resulting from a subsequent update in valuation of the homestead property that is completed during the time the qualified homeowner owns the property. However, except for renovations, expansions, improvements or additions to promote energy efficiency, safety or access to the homestead property, the exemption authorized in this paragraph (c) shall not apply to any portion of increase in the assessed value of the homestead property that is attributable to renovations, expansions or improvements of or additions to the property during such time. For the purposes of this paragraph (c), an update in valuation of the homestead property occurs when a county has completed an update in the valuation of Class I property, as designated by Section 112, Mississippi Constitution of 1890, in the county according to procedures prescribed by the Department of Revenue and in effect on January 1, 2018, and for which the Department of Revenue has certified that such new valuations have been implemented for the purposes of ad valorem taxation. (d) From and after January 1, 2023, a qualified homeowner who is the unremarried surviving spouse of a member of the United States Armed Forces who was killed or died on active duty, or of a member of a reserve component of the United States Armed Forces or of the National Guard who was killed or died on active duty for training, shall be allowed an exemption from all ad valorem taxes on the assessed value of the homestead property. (e) (i) From and after January 1, 2025, a qualified homeowner who is an American veteran who has been honorably discharged from military service and has reached ninety (90) years of age on or before January 1 of the year for which the exemption is claimed, shall be allowed an exemption from all ad valorem taxes on the assessed value of the homestead property. (ii) From and after January 1, 2026, a qualified homeowner who is the unremarried surviving spouse of a homeowner described in subparagraph (i) of this paragraph (e) shall be allowed an exemption from all ad valorem taxes on the assessed value of the homestead property and unremarried surviving spouses of homeowners classified as totally disabled under the federal Social Security Act, Railroad Retirement Act, or any other federal act approved by the Department of Revenue. (3) Except as otherwise provided in this subsection, this section shall apply to exemptions claimed in the 2001 calendar year for which reimbursement is made in the 2002 calendar year and to exemptions claimed for which reimbursement is made in subsequent years. The exemption provided for in subsection (2)(b) of this section shall apply to exemptions claimed in the 2015 calendar year for which reimbursement is made in the 2016 calendar year and to exemptions claimed for which reimbursement is made in subsequent years. The exemption provided for in subsection (2)(c) of this section shall apply to exemptions claimed in the 2018 calendar year for which reimbursement is made in the 2019 calendar year and to exemptions claimed for which reimbursement is made in subsequent years. The exemption provided for in subsection (2)(e)(i) of this section shall apply to exemptions claimed in the 2025 calendar year for which reimbursement is made in the 2026 calendar year and to exemptions claimed for which reimbursement is made in subsequent years. The exemption provided for in subsection (2)(e)(ii) of this section shall apply to exemptions claimed in the 2026 calendar year for which reimbursement is made in the 2027 calendar year and to exemptions claimed for which reimbursement is made in subsequent years. SECTION 5. Section 27-33-77, Mississippi Code of 1972, is brought forward as follows: 27-33-77. Beginning with the 1985 supplemental roll, and for each succeeding year's roll thereafter, the amount of tax loss to be reimbursed because of exemptions provided for in this article shall be Fifty Dollars ($50.00) each for county taxes exempted and school taxes exempted for a total of One Hundred Dollars ($100.00) per applicant qualifying for homestead exemption under this article. The reimbursement received by the county shall be distributed by the county treasurer to the general fund. Provided further, that tax losses sustained by municipalities because of exemptions granted to homeowners described in subsection (2) of Section 27-33-67 shall be reimbursed up to the amount of the actual exemption allowed, not to exceed Two Hundred Dollars ($200.00) per qualified applicant. The reimbursement received by a county, municipality or school district may be pledged as security for a loan if the reimbursement to the county or school district is otherwise authorized or required by law to be pledged as security for such a loan. SECTION 6. Section 27-33-79, Mississippi Code of 1972, is brought forward as follows: 27-33-79. Notwithstanding the limitation imposed on reimbursement of tax losses in Section 27-33-77, no taxing unit shall be reimbursed more than one hundred six percent (106%) or less than the amount of the reimbursement made to the same taxing unit, for the next preceding year, unless such reimbursement is reduced as a result of a reduction in approved homestead applicants; however, for the 1986 calendar year, no taxing unit shall be reimbursed less than the amount of the reimbursement made to the same taxing unit for the 1985 calendar year. SECTION 7. Section 27-41-77, Mississippi Code of 1972, is brought forward as follows: 27-41-77. If any land be sold for more than the amount of taxes due and all costs, the tax collector shall report the amount of excess to the chancery clerk, and on his receipt warrant therefor, shall pay the same into the county treasury. The board of supervisors is directed to transfer all such funds so received to the general funds of the county. If the land be redeemed, or the title of the purchaser be defeated or set aside in any way or for any reason, such excess shall be retained by the county. If only a part of the land be redeemed, the excess shall be apportioned ratably to the amount of taxes due at the time of the sale on the respective parts. The owner of the land may demand of the tax collector a memorandum or receipt showing the amount of excess if any, and, upon the expiration of the period of redemption, without the property being redeemed, such excess shall, upon the request of the owner, be paid to said owner. If the owner of the property does not request payment of the excess within two (2) years from the expiration of the period of redemption, the excess shall be retained by the county. Whenever any person shall present a claim against the excess fund, within the time period provided, certified to by the chancery clerk, the board of supervisors shall order a warrant to issue therefor on the general county fund. SECTION 8. Section 27-45-1, Mississippi Code of 1972, is brought forward as follows: 27-45-1. Redemption of land sold for taxes shall be made through the chancery clerks of the respective counties. Where the land was sold to the state, the clerk, out of the amount necessary to redeem, shall first pay to the officers entitled thereto the costs, fees and damages which are allowed those officers by law in cases of lands sold to individuals; second, he shall pay the state the amount of state taxes with the interest and additional charges thereon allowed by law to the state; and, third, he shall pay to the county the sums computed in like manner which belong to the county and the various taxing districts thereof. Where the land was sold to an individual, the clerk shall pay: (a) First, to the state the amount of state taxes with the interest and additional charges thereon allowed by law, unless same has been paid previously by the tax purchaser or some other person; (b) Second, to the county the sums computed in like manner which belong to the county and the various taxing districts thereof, unless same has been paid previously by the tax purchaser or some other person; (c) Third, to the county the five percent (5%) damages on the amount of the taxes for which the land was sold; and (d) Fourth, the balance to the purchaser. The clerk shall make his redemption settlements within twenty (20) days after the end of each month and shall make a complete report thereof to the board of supervisors. For a failure so to report or to pay over the sums to the parties entitled thereto as herein required, he shall be liable on his official bond to a penalty of one percent (1%) per month on the amount withheld. The chancery clerk shall also note each redemption on the public record of delinquent tax lands, on the day payment of taxes is made, with the date, name and the amount of redemption money paid. SECTION 9. Section 27-45-5, Mississippi Code of 1972, is brought forward as follows: 27-45-5. It shall be the duty of the chancery clerk of each county in the state to immediately deposit in the county depository of his county all sums of money paid to him by any person for the redemption of land sold for taxes in his county; all such funds are hereby declared to be public funds, and shall be secured by the county depository, as other public funds are required to be secured by law. The board of supervisors of each county shall provide the clerk with printed checks in the form of vouchers, with proper blanks, bound in book form with a sufficient blank margin to be used in drawing redemption funds out of the county depository; all such checks shall be numbered in numerical order, and it shall be the duty of the clerk to draw on such funds upon such checks as herein provided in payment of all amounts due the officers and purchasers out of said funds. He shall first pay the officers entitled to their costs, fees, and damages which are allowed to said officers by law; and he shall then pay to the purchasers at any such tax sale, the full amount due him as provided by law. It shall be the duty of the state auditor of public accounts to audit such account of each clerk, as other public funds are audited; and he shall include in said audit a special report to the board of supervisors of his county setting out in detail the amounts collected, and the disposition of such funds, and the balance on hand, and attest to the correctness thereof. If such clerk shall neglect, refuse or fail to deposit such funds received by him as herein provided, he shall be guilty of misfeasance in office, and in addition thereto shall be liable on his official bond to any person injured by his failure to deposit such funds in the county depository as herein provided. SECTION 10. This act shall take effect and be in force from and after July 1, 2026.
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