Homestead exemption; revise certain provisions regarding application for., the official text

MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Finance

By: Senator(s) England, Butler, Mumford, Norwood, Simmons
(13th)

Senate Bill 2882

(As Sent to Governor)

AN ACT TO AMEND SECTION 27-33-31, MISSISSIPPI CODE OF 1972,
TO PROVIDE THAT NO APPLICANT SHALL BE REQUIRED TO PRODUCE A COPY OF ANY CLOSING
STATEMENT OR DISCLOSURE IN ORDER TO QUALIFY FOR HOMESTEAD EXEMPTION; TO PROVIDE
THAT THE REQUIREMENT TO FILE A NEW APPLICATION FOR HOMESTEAD EXEMPTION IF
CHANGES HAVE OCCURRED IN THE STATUS OF THE HOMESTEAD PROPERTY DESCRIPTION,
OWNERSHIP, USE OR OCCUPANCY SINCE JANUARY 1 OF THE PRECEDING YEAR, SHALL NOT
APPLY TO ANY CONVEYANCE OF HOMESTEAD PROPERTY WHEREBY THE GRANTOR RESERVES A
LIFE ESTATE INTEREST IN THE PROPERTY; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1.  Section
27-33-31, Mississippi Code of 1972, is amended as follows:

27-33-31.  (1)  It shall be
the duty of every person, who is eligible for and desires the homestead
exemption provided for in this article, to comply with the following
provisions:

(a)  He shall make
written application to the county tax assessor on the prescribed form, on or
before the first day of April.  Applications not on file on or before April 1
of the current year may not be filed, may not be dated back, may not be
accepted by the assessor, may not be allowed by the board of supervisors, and
may not be considered by the commission, except as provided in paragraph (b) of
this subsection.

Any person who has on file
with the tax assessor a valid allowed claim for homestead exemption filed on or
after January 1, 1991, shall not be required to annually thereafter reapply for
such claim for exemption but shall be credited with such exemption each year so
long as such person is entitled to homestead exemption on the same property and
there has been no change in the property description, ownership, use or
occupancy since January 1 of the preceding year.  In the event changes have
occurred in the status of the homestead in the property description, ownership,
use or occupancy since January 1 of the preceding year, and in the event such
person is still eligible for homestead exemption, he shall file a new
application and provide all the information required under this section as for
the initial application.  However, the requirement to file a new application
shall not apply to a surviving spouse who is still eligible for homestead
exemption.  If the deceased spouse qualified for the exemption provided in
Section 27-33-67(2), but the surviving spouse does not qualify for such
exemption, the surviving spouse must file a new application for homestead
exemption.  In addition, the requirement to file a new application for
homestead exemption shall not apply to any conveyance of homestead property
whereby the grantor reserves a life estate interest in the property.

(b)  In cases where the
Governor declares by written proclamation that the courthouse or other place
that the tax assessor's office may be located is damaged to such an extent that
it is not possible to accept applications for homestead exemption, then the
Governor may extend the period for filing by a period not to exceed thirty (30)
days.

(c)  He shall make the
application in quadruplicate.

(d)  He shall make
separate applications, as provided above, to the respective assessors if the
property claimed for exemption lies in two (2) counties, first with the
assessor of the county of residence, and then with the assessor of the other
county, submitting at the same time two (2) copies of the first application,
certified by the chancery clerk as specified by Section 27-33-23(f).

(e)  He shall deliver
to the assessor the application marked "original," the copy marked "duplicate,"
and the copy marked "triplicate."

(f)  He shall retain
the copy marked "quadruplicate" as evidence that the application was
made and filed, which quadruplicate may be filed with the board if the original
and duplicate are lost; and certified copies of the quadruplicate may be used
when so ordered by the board, not later than the meeting of the board held in
March of the year following the year in which the application was executed,
under such rules and regulations as the commission shall prescribe.

(g)  He shall state on
the application the name, date of birth, social security number, phone number
and email address of the owner of the property, and the number and status of
all occupants of the home, other than the owner's family.  If the applicant is
married, he shall state on the application the name, date of birth, social
security number, phone number and email address of the spouse.

(h)  He shall state the
full name of the applicant, whether the same as the name of the owner or not.

(i)  He shall give a
parcel number, which shall clearly locate and identify it, and state the
acreage contained, as prescribed in Section 27-33-27.

(j)  He shall state the
kind of title, or ownership right held, from whom and how obtained, and the
names of all present owners.

(k)  He shall state the
number of book and page where the deed, or other conveyance or evidence of
ownership, is of public record, or attach to both the original and duplicate
application a certified copy of the conveyance by which title is claimed, or
copies supported by affidavit of the holder, or by one who has seen and
verified the original; or such other evidence of title as may be required by
the commission; and the instrument by which title is claimed shall be placed of
record, if it may be admitted to record.

(l)  He shall state the
price for which the property was sold and conveyed to the owner, the amount of
the unpaid principal, if any, and the terms of payment thereof, if it was
acquired by the owner after July 1, 1938, as evidenced by the date of the
acknowledgment of the conveyance.  The purchase price and the amount of unpaid
principal shall not be required more than one (1) time.  No applicant shall
be required to produce a copy of any closing statement or disclosure in order
to qualify for homestead exemption.

(m)  He shall state if
any part of the dwelling or land is rented or leased, and the kind of business
conducted in the home or on the land.

(n)  He shall furnish
all the information required by the application, which must be true and
correct, and he must supply it in the event he does not prepare the application
with his own hand.  Except as otherwise provided in Section 27-33-33(2), the
information given on the application must not be made or inserted by the
assessor or by anyone, except as furnished by the applicant.

(o)  He shall make the
original application in person or in such manner as may be provided under the
rules and regulations of the commission; or it may be made by his agent or
attorney, duly constituted in writing, and a copy of such written authority,
duly sworn to and acknowledged or attested by two (2) competent witnesses shall
be attached to each the original, the duplicate, and the triplicate application
for homestead exemption; but the husband or wife may sign for the other if
living in the same dwelling.

(p)  He shall make
affidavit to the application and to the truth of all statements made and
answers to questions contained therein, and the oath may be administered by the
tax assessor, a member of the board of supervisors, or any other officer
authorized by law to take acknowledgments.

(q)  He shall give such
other pertinent information as may be required by the commission; and he shall
promptly give any information requested, and answer any question propounded by
the assessor or member of the board of supervisors.

(r)  When an applicant
has filed a timely application, but has failed to make known his eligibility
for an additional exemption as provided for in Section 27-33-67(2), then an
application for additional homestead exemption may be filed under such rules
and regulations as the commission shall prescribe.

(2)  The board of
supervisors may authorize a charge of Fifty Cents (50¢) per subsequent annual
renewal application, which is returned by the applicant by mail, to be used
toward defraying the expense of the mailing process of the subsequent annual
renewal application.  The charge provided for herein shall not be assessed
against any person returning the subsequent annual renewal application in
person.

(3)  In addition to any
other fine, imprisonment or sentence which may be imposed for violation of the
Mississippi Homestead Exemption Law of 1946, any person who violates such law
through fraudulent application or by willful failure to notify the tax assessor
of changes in the status of the homestead, when required to do so under
subsection (1)(a) of this section, shall be guilty of a felony and upon
conviction may be punished by a fine of not more than Five Thousand Dollars
($5,000.00) or by imprisonment for not more than two (2) years, or both.

SECTION 2.  This act
shall take effect and be in force from and after January 1, 2026.