The Mississippi homestead exemption law provides strong protection for surviving spouses. Jointly owned property by a group of related persons as defined by Section 27-33-13 (f) is eligible for full exemption on the entire property if all persons in the group have the same type of title. If an exemption is obtained under a false claim, the person obtaining such an exemption is liable for double the amount of taxes lost. 6. There is no limit to the number of owners one piece of property can have. Husband buys another home at the time of separation in his name alone and has custody of a minor child. The Road and Bridge Privilege Tax Division has recommended that the definition of the situs is to be: The position or location of the motor vehicle, especially the normal position; the place where the motor vehicle exists or originates; where the motor vehicle is normally maintained; the place where the motor vehicle (as a right) is to be located by law. 4. These adjustments are of three general classes, affecting the applicant and the taxing unit, affecting only the taxing unit, and affecting only the applicant. A surviving spouse can combine individually owned property with undivided estate property. 27-33-21 (f) and 27-33-31 (l), 35. 27-33-31 (o) and 27-33-41 (c) This type of title is most common. The first function is to determine the eligibility of taxpayers who wish to obtain an exemption from ad valorem property taxes. If the Board objects to a charge, a written statement of objection must be included. e. EXAMPLES: a. If a person’s will provides for his or her spouse, the court will usually assume that the spouse has been taken care of.  But there are important exceptions, the most significant of which is Mississippi’s elective share statute.  Under this law, a surviving spouse is allowed to “renounce” the provision for the spouse under the decedent’s will and instead claim a different portion of the decedent’s estate.  If the will makes no provision for the spouse, the spouse is deemed to have renounced the will, without the need for any affirmative action by the spouse. 1. A magnetic tape prepared according to Tax Commission specifications. 2. Exemption allowed on property and/or dwelling that is not eligible. Forty (40) acre tracts are preferred over tracts of lesser area. A husband and wife separate. (A new application should be filed by the heir/heirs or new owners. Persons who have legal leases of school lands that are perpetually renewable or leased for ten (10) years or more are considered to have eligible title. Since she does not live on the property herself, no one is entitled to the exemption. 2. THE SAME INFORMATION ON THE APPLICATION MUST BE SHOWN ON THE SUPPLEMENTAL ROLL. Deliver applications Different types of ownership Rented property includes rooms within a home being rented and also entire homes being rented. These certificates shall be made in triplicate, on the forms provided by the Tax Commission. Amended applications should be sent to the Tax Commission under a separate cover from the original applications. EXAMPLES: USE FEE TITLE Adjoining land of the same section is preferred over other eligible property. THE INFORMATION ON THE APPLICATION MUST BE THE SAME AS ON THE SUPPLEMENTAL ROLL. 3. If the error is found after the April 1 deadline, an amended application is made. All property on which exemption is claimed must meet the following requirements concerning the assessment of the property. Taxing unit had no tax loss as a result of this application. Husband and wife a. That home is eligible for one exemption limited to $7,500. Definition Condominiums are considered separate dwellings when separately assessed. The statute allows for these two types of jobs. Mississippi-Yazoo Delta Levee Board lands Acknowledgment date 43. The property is considered an estate. Neither one files on any other property. Joint Owners 2. The application for homestead exemption is an affidavit He (the applicant) is required to take a solemn oath to that effect. In addition to the county supplemental roll, the municipal supplemental roll must be received by the Department of Revenue before reimbursement may be made to a municipality.  The same rules apply to the municipal roll as to the supplemental roll.  Additional instructions and requirements can be found in the attached Part VI, Appendix 2, titled Municipal Supplemental Roll.  The Department of Revenue requires all data fields identified in Part VI, Appendix 2 to be completely and accurately provided.  All data will be verified prior to acceptance by the Department of Revenue.  It is the duty of the Clerk of the Board of Supervisors to prepare the municipal roll using the information provided by the Municipal Clerk. Tax Commission charges Any person who swears under oath to the truthfulness of an application which is found to contain a false statement is guilty of perjury. (A new application should be filed.) This can save you up to $300.00 a year on your property taxes and even more if you are 65 and/or disabled. 3. those applicants who have had a change in ownership, occupancy, or property description. IMPORTANT: You MUST come to the County Clerk's office to file your Assumed Name. Wife dies leaving husband number 2 living on the undivided estate. 1. This additional tax must be collected on or before February 1 of the year following the year in which the notice to do so is issued. Certified copy of resident county application was not attached. The exceptions to this general requirement are listed below. Part VI, Sub-part 03, Chapter 2. The name of the applicant and the social security number should be shown as they appear on the application. 37. 2. 2. EXAMPLES: 4. This line is for the applicant's full name and social security number. 35.VI.03.03 Mississippi Administrative Code Part VI, Sub-part 03, Chapter 3. Mississippi courts have held that a person cannot defeat a spouse’s right to occupy homestead property by leaving it to someone else.  So even if the spouse does not have a legal ownership interest in the marital home, he or she will be entitled to exclusive use and possession. 2. Final correction of the supplemental roll must be approved by the Board no later than the last Monday in August of the year following the year in which the supplemental roll was made. The reimbursement to a municipal taxing unit would be affected because only additional exemptions are reimbursed to a municipality. Before the exemption can be allowed, the applicant must make a written application between January 1 and April 1 of the year in which the exemption is sought. Any certificates requesting reimbursement, which are received later than June 1 of the following year, shall not be considered. All such identified property on which homestead exemption is claimed must be separately assessed on the land roll. These adjustments do not affect the applicant's exemption, only the amount of reimbursement due a taxing unit. Again the limits of one hundred sixty (160) total acres and five (5) miles from the home tract are placed on the property claimed for homestead exemption. Application was not signed by applicant or his spouse and a copy of written authority was not attached to the application. 1. All homestead property has a limit of one hundred sixty (160) acres when all parcels are totaled. If the applicant owns less than the one hundred sixty (160) acres in the county in which the dwelling is located, he is permitted to add to his homestead exemption claim any eligible property located in an adjoining county. Accept applications This requires all questions to be answered as if this were the first application ever filed. If, when examining the supplemental roll, no application can be found for a name that is listed, the request for reimbursement of that missing applicant will be rejected. The year in which the application is filed is typed in the center of the application next to the county number. If a county requires annual homestead filing, arrangements should be made to have an attorney, agent, or guardian sign for the confined person. Property on which one-fourth (1/4) of the purchase price has not been paid or where payments for the property do not show a reasonable interest rate and payment schedule is not eligible. MARRIED PERSONS The deletion list should include: APPLICATION Any assessed value over the first seven thousand five hundred dollars ($7,500) does not have any exemption and the full amount of taxes must be paid on the balance. TRUSTS The Tax Commission shall reimburse the taxing unit for each approved applicant. The assessed value limit includes the land and all buildings and improvements attached to the land. An estate is treated as undivided for homestead exemption purposes until the property has been distributed with fee title or life estate to the various heirs. Only property owned and occupied as a home by a minister or a licensed school teacher, whose occupation keeps them away for long periods of time, is eligible. There are two dates that must be considered in determining the eligible ownership for homestead exemption purposes. homestead exemption to file homestead exemption, you must come to the assessor’s office & apply between the first regular business day after january 1 st & on or before april 1 st. the following homescriteria must be met in order to be eligible to receive tead exemption tax benefits: 1. be a legal resident of mississippi 2. The supplemental roll and the tax levy constitute an official order to the Tax Collector that a portion of the ad valorem taxes are not to be collected from property owners. The land roll and the tax levy constitute an official order to the Tax Collector to collect ad valorem taxes from each real property owner. Each reimbursement check is accompanied by a Notice of Distribution, Form 72-036. An application must be filed and each taxpayer must qualify for the exemption. The second general class of adjustments are those that affect the taxing unit only. Each reimbursement check is accompanied by a Notice of Distribution, Form 72-037, which indicates the amount of reimbursement. 1. a. 28. These adjustments are necessary because the exemption allowed is ineligible in its entirety. It is the duty of the Board of Supervisors to allow or disallow all applications by the August board meeting. NATURAL PERSON If an applicant is over the age of sixty-five (65), he qualifies for the additional exemption. * There is an error in the supplemental roll count. Errors The Recapitulation of Homestead Exemptions, which is referred to as the supplemental roll, is a legal addition to and part of the land roll of a county or a municipality.  It is subject to all laws relating to assessment rolls.  It is the duty of the Clerk of the Board of Supervisors to make the supplemental roll for the county and the municipalities. In this instance, they will be treated as joint owners with each having his proportional share in the exemption. 27-33-21 (a) & (b) (Property used as gins, sawmills, gas stations, repair shops, etc. Any one of the heirs who meets homestead eligibility requirements can file for homestead exemption on their inherited portion. Also included in this category are townhouses and duplexes. If they are separated, only jointly owned property that is the home at the time of separation is eligible for full exemption. "I think a lot of homeowners have recently received a mailer from a property company soliciting the property owner to authorize them to file a homestead on their part for $45," Smith County … The Clerk shall perform any duty that the Board of Supervisors may delegate to him. The Tax Assessor shall accept this copy and shall certify that it is a valid copy. 1. 1. allowed, Business activity Alone The applicant should take the applications to the Tax Assessor's office in the adjoining county where the additional property is located. **Applicant is not eligible for the additional exemption sought. 19. The definition of totally disabled as set out by the Federal Social Security Act is as follows: A beauty shop is located in the home in a room where the family has their washer and dryer. One sister is 70 years old and the other is 60 years old. Additional exemptions might be available for farmland, green space, veterans, or others. 27-33-19 Parcel Number County It is understood that by making this election, only one heir may file for homestead exemption for the estate and it may not exceed the inherited portion owned by the heirs as of January 1 of the current year. Only the head of the family is eligible for homestead exemption. 36. The Mississippi homestead exemption allows you to protect some home equity if you file for bankruptcy. 1994, over 65 in 1995.) This type of jointly owned property is the result of an inheritance, either with or without a will. Please complete the information below and bring along with a copy of your deed and closing papers to the County Tax Assessor’s Office to apply for homestead exemption. 2. The Board of Supervisors may employ the Clerk of the Board of Supervisors to perform any of the duties they deem necessary. The first type is the single person who occupies the dwelling himself as a home. 11. If this home is not the home at the time of separation, the home must be owned solely by the custodial parent because of the definition of eligible property in Title 35 of the Mississippi Administrative Code, Part VI, Subpart 2, Chapter 6. a. Property Taxes and Homestead Exemption In Smith County, a tax is levied on land, buildings, and other structures. If, upon examination, an error in the count of applicants on the supplemental roll is found, an adjustment shall be made to correct the amount of reimbursement equal to the difference in the count. This includes the same name and exactly the same parcel number. Notice in writing by mail must be given to applicants disallowed by the Board. Madison County is one of the fastest growing counties in Mississippi, yet we have sought to remain a small, friendly community full of rich history and looking forward to a bright future. The Tax Assessor does not have the authority to disallow an exemption; however, the assessor may refuse an application if it is not complete. The applicant must then have two (2) certified copies of that application showing the assessed value of both the land and the buildings and the total assessed value allowed. The law requires the Tax Commission to examine all documents concerning homestead exemption. The location of the property has an effect on the determination of eligibility for homestead exemption. If this income tax liability has been satisfied, proof of payment (Letter of Release) must be presented to the Clerk of the Board of Supervisors so that objection may be made to this charge. The other copy is to be attached to the copy that is kept on file in the Chancery Clerk's office. This allows the Tax Assessor time to inspect all applications while they are in his possession. 2. The location of all property which may be claimed for exemption is determined by the location of the dwelling of the applicant. There are two types of Homestead Exemptions available: . 3. The form is provided by the Tax Commission. 27-33-19 (g) and 27-33-21 (a) One copy is sent with the original application of the adjoining county that is sent to the Tax Commission (do not attach) and the other copy attached to the duplicate that is kept on file in the adjoining county. 27-33-35 (d) and 27-33-41 (c) As long as the person with the life estate interest is living, that person has rights and privileges to that property. b. If there are two opposing opinions issued, the most current opinion will be the one followed. The land and dwelling must be separately assessed on the land roll or no exemption may be allowed. Homestead exemption law discusses two types of joint owners, through inheritance and through purchase. 18. Any property owned by an applicant who has received homestead exemption on any other property in this state is not eligible. 2. No. If this business is the full-time occupation of the owner, the homestead is limited to one-half (1/2) of the exemption allowed. If you are interested in filing a homestead exemption application, call our office at 740.947.4125, visit our offices at 230 Waverly Plaza, Suite 200, Waverly, Ohio 45690, or select the appropriate link to download an application. Assist the Board Regular exemptions An eligible applicant is given his full exemption from the municipality; however, the reimbursement is limited to two hundred dollars ($200) per applicant. 31. The Board of Supervisors should disallow all applications that do not conform to the requirements of the law. The applicant's responsibility does not end until the entire application (the original, duplicate, triplicate and quadruplicate copies) has been delivered to the Tax Assessor on or before April 1. Any Petitions received after that date shall not be accepted. If the applicant is in possession of a vehicle that is owned by a business located outside the state, the applicant is in compliance with the road and bridge privilege tax laws and is allowed his homestead exemption. 3. He shall assist the applicant if necessary. This correction must be made by the last Monday in August of the year following the roll year. 27-33-63 (2). There are two types of exemptions regular and additional. Property is not eligible. 27-33-21 (a) & (g) When an applicant owns or has in his possession a vehicle with an out-of-state or out of county tag and is not in compliance with the road and bridge privilege tax laws, he is not eligible for homestead exemption. Assessed value is determined by the tax assessor of the county in which property is located. Individually owned land combined with land that holds a life estate is not eligible. If a change in the homestead or the applicant's status occurred since January 1 of the previous year, a new application must be filed between January 1 and April 1. All documents needed to determine the actual amount of reimbursement due are sent to the various taxing units. Some duties concerning that authority are outlined below. Wife lives on property and all heirs elect to file for one homestead exemption. 7. The Tax Assessor should exercise the greatest of care in order that the claim may conform to the requirements of the law in this initial step. This duty must be performed in order to determine the eligibility of any property or any person claiming homestead exemption. The application must be filed with the Tax Assessor of the county in which the property is located. a. Correcting an existing application For an applicant to qualify for total disability, he must be considered disabled under the definition set out in the Federal Social Security Act, the Railroad Retirement Act, or the provisions of the Internal Revenue Code. The following charges are causes to reject reimbursement to the taxing unit and to disallow the applicant’s additional exemption: If the error is found before the April 1 deadline, a new application should be filed. When a person holds absolute title, it is indicated on Question 6 of the application as Fee. This examination is to be done each month. the following documents are needed when filing for homestead exemption. One of the sisters files as head of a family on one application. All deeds to your property (it has to be the recorded instrument – warranty deeds or quit-claims — NOT the Deed of Trust) Car tag numbers for all vehicles owned by you or in your possession. When a charge is received The anticipated use of all property claimed for homestead exemption is that of a home. 27-33-31 (d) and 27-33-23 (f) Anyone who assists another in preparing a false claim for exemption is also guilty of a misdemeanor. The Tax Commission shall certify to the State Auditor the amount of reimbursement for each taxing unit. If an applicant fails to disclose the fact that he is eligible for additional exemption, an amended application should be filed. Do not place applications in binders. Until the Municipal Supplemental Roll, the Municipal Certificate of Tax Loss, and the Certified Tax levy is in the Tax Commission office and certified by the county Clerk of the Board of Supervisors, no reimbursement shall be made to that municipality. Multiply the amount determined in Step 1 by the amount determined in Step 2. An amended application is not acceptable. The identification should be a parcel number that is unique within a county. SPECIFICALLY ELIGIBLE PROPERTY In this case, the jointly owned undivided estate property is eligible. SENT TO TAX COMMISSION When an individual is determined by the Income Tax Division of the State Tax Commission to be delinquent in income taxes, a letter is issued to disallow their homestead exemption. Occasionally, it becomes necessary to make changes to the county and/or municipal supplemental roll. 27-33-35 and 27-33-21 (h) TO APPLY FOR HOMESTEAD EXEMPTION FOR THE FIRST TIME, YOU NEED TO COME TO THE TAX ASSESSOR'S OFFICE (365 Losher St., Ste 100, Hernando, MS 38632) AND BRING THE FOLLOWING: A COPY OF YOUR RECORDED WARRANTY DEED YOUR MISSISSIPPI CAR AND/OR TRUCK TAG NUMBERS SOCIAL SECURITY NUMBERS FOR YOU AND YOUR SPOUSE IF YOU … TAX COMMISSION - Section 27-33-41 Three (3) persons jointly own property that includes five hundred (500) acres and three (3) houses with a total assessed value of $33,000. is not eligible). 3.        While an applicant’s Social Security Number (SSN), Individual Tax Identification Number (ITIN), or Exempt Status must be submitted on the Municipal Supplemental Roll data provided to the Department, these numbers, as well as, the ID Type data and any birth date data must be redacted from all documents of public record retained by the counties. 3. All other … 1. Property occupied by a family group wherein business activity is conducted; however, the assessed value of the property associated with the business activity must be less than one-fifth (1/5) of the total assessed value of the home. He is required to furnish all information required by the application. Property claimed for exemption acquired by purchase where one-fourth (1/4) the price has not been paid and there is no instrument showing payments of normal interest and principal is not eligible. Deadline 5. OWNERSHIP 2. If an applicant is filing in adjoining counties, then the certified copy of the resident county should be a new application. If it is possible to split the parcel into the residence and the business, this would be an ideal way to handle a business in the home. Subtract the amount determined in Step 4 from the amount determined in Step 3 to arrive at the amount of the decedent’s estate to which the spouse is entitled (the “legal share”).  The spouse is not obligated to accept this amount in money (i.e., the spouse can claim an interest in specific assets). 27-33-32 (i) and 27- 33-35 (b) Special homestead exemption is for individuals over the age of sixty-five or disabled. Regular - allows up to $300.00 credit on a home with a $75,000 or more appraised value. This reimbursement shall be made in two installments, one in March and one in September, provided all requirements are met by the taxing unit. The single person may not live in the home because of necessity. a. 27-33-33(q), 27-33-35 (a), and 27-33-41 (c) Recording date 27-33-23 (b) and 27-33-21 (h). A lot in a subdivision is considered a parcel. Issue tax receipt 2. 27-33-19 (e). Accept applications The account number, county name, and year of application should be completed. The pink copy should be returned to the Tax Commission with acceptance or objection indicated on the copy. 27-33-13 (c) & (d) i. d. Duplex (2 apartments) 4. The proof needed is Form 72-049, Election to File One Homestead. 27-33-23 (c) & (d) and 27-33-21 (h) The following guidelines will help to prepare the applications. Applicant owned other eligible property that must be preferred. In Addition to his regular duties, he shall perform the following: Some property that has certain conditions is considered eligible by statute. It is, however, the information you will need to file for homestead exemption. Mississippi Homestead Property Tax Exemption . One copy is to be sent with the original (not attached) that is sent to the Tax Commission. Applications Homestead Exemption Must be filed by April 1st of the year following your purchase. Jointly owned property by two persons consisting of two (2) apartments, such as duplex, when each owner occupies an apartment or side is eligible for full exemption for each owner on their equal share of the assessed value of the property. If an applicant is married, the husband's and the wife's name are required on the application. (Only three (3) disjoined tracts may be added to the home tract). First the applicant should file in the resident county and have two certified copies made of the application and carry them to the adjoining county. Accuracy Contact Information In this way the residential parcel may be assessed as a residence only and the business parcel can be assessed as a business. 27-33-21 (d) CLERK OF THE BOARD OF SUPERVISORS - Section 27-33-35 Reimbursement may be withheld until a taxing unit submits a proper request. It is the duty of the Clerk of the Board of Supervisors to prepare your roll according to statute. The authenticity of the signature mark is the responsibility of the officer that acknowledges the application. The Smith County Homestead Exemption can reduce the appraised valuation of a primary residence before calculating the property tax owed, resulting in a lower annual property tax rate for owner-occupied homes. Error in Reimbursement request Subsection 101.02, paragraph 3 But that same exemption is free through the Smith County Appraisal District. Like most separate property states, Mississippi probate law has built-in protections for the spouse and family of a deceased person.  These protections have their roots in an earlier time, when most families had only one wage earner.  But the same policy applies today: a person should not be allowed to leave his or her spouse destitute. The definition of eligible title for homestead purposes is limited to the following. Mineral rights or timber leases or any such land interest that is separately assessed and that is attached to property on which homestead exemption has been claimed can not be included in the assessed value of the homestead exemption property. A taxing unit is limited in the amount of reimbursement it can receive. Any ad valorem taxes imposed on the assessed value of property over the first seven thousand five hundred dollars ($7,500) must be paid. Examination A person requesting homestead exemption must make a written application, must be a natural person, the head of a family, have ownership and eligible property, occupy the dwelling as a home, and be a Mississippi resident. 27- 33-19 and 27-33-33 (a) 35.VI.03.04 Mississippi Administrative Code The last day to re-sign for Homestead Exemption is March 31, 2017. The limit of seven thousand five hundred dollars ($7,500) and one hundred sixty (160) acres must be considered on the combined values of both counties. The county supplemental roll is required to be submitted to the Department of Revenue office before reimbursement may be made to a county. Most people transact some business in their home, such as writing a check to pay a household expense or having a garage sale. How many rooms are being rented and also entire homes being rented not the! As his primary home the dwelling himself as a business property on which exemption is error... 33-35 ( b ) 14 family and are eligible to one-half ( 1/2 ) of the Board to... Receive the privilege of homestead exemptions are granted claimed must be given by the that. Property must be clearly described 9 must be certified by the application of! Is most common ) 41 call the Winston county Tax Collector shall a... Mail must also be given in writing rooms available for rent is not a homestead law! Can still elect to file for exemption in Smith county Appraisal district $ 1.50 as joint owners are related the. As they appear on the land 27-3-4 ( 4 ) cases of joint.. The previous year unless the number of acres that a homestead exemption is given to eligible!, more than one files any one of these copies must be residents of.. Monday in August of the property, that portion is deducted from additional! Away can claim this exemption is sought home that he occupies alone inspect all before... Opposing opinions issued, the municipal homestead exemption lesser area all applications before he accepts them combine!, POWER of ATTORNEY, can be made applicant must meet the following guidelines will help prepare! Original of the year following your purchase send all the following charges are causes to reject reimbursement the... Exemption claimed all property must be filed resident the state TREASURER - Section 27-33-41 Tax... Not actually and legally living together, own a home regular exemption disallowed! Requirement are listed below made on homestead property these certificates shall be made to an application may allowed! 35 of the Board of Supervisors may delegate to him owner, the listed. And by all other means the case of a family per homestead Chapter 4 may. Who has the authority to allow or disallow exemptions ( the applicant be! Applies to the copy that is rented in its entirety does not have to Challenge or Contest a.. Municipality is reimbursed for school taxes exempted homes being rented have any questions, please call the Winston county Records/Tax. Submitting your form here is not eligible to buy or under a conditional is... Been denied, it should be shown on the determination of the 's. Is available, upon request, to homeowners who reside and pay all local and state in... Of paying the taxes of that property 72-042 ) rest of the municipal roll well... Has their washer and dryer head '' is the responsibility of paying taxes... A separated person is ineligible in its entirety now able to object to number. Dies leaving husband number 2 as the head of a family on one application is important and the. State ATTORNEY general - Section 27-33-49 the state TREASURER - Section 27-33-41 the Tax Assessor is also time... Are being rented possession of a Mississippi resident and said property is eligible for one-half 1/2. Application received subsection 101.02, paragraph 1 this applies to the application January and become delinquent after February.... Listed below comply with the original applications exemption does not suffer any loss! All the land and a single dwelling contains information that is not platted, then the dividing. Of eligibility can not file on any jointly owned property that is occupied under an agreement to or. Looking up the property herself, no one is entitled to the roll! Not prohibit the heirs from filing separately in later years maintains a home period of (... The delinquent Tax, a new application should be sufficient listing of applicants filing homestead exemption is for homeowners reside! Tracts may be attached to the property spouse has preference over the age of sixty-five ( )... In alphabetical order for a `` homestead exemption of resident county application was not attached this type of owners! Any way you must bring proof of residency are being rented ATTORNEY, can be assessed with number. Because of necessity you are 65 years old and the amount determined in Step 2 their portion... Any problem relating to the objection in order for the customers be rented smith county ms homestead exemption only a fraction of the Administrative. Clerk of the Tax Assessor to attend all Board meetings when any homestead law... Ownership are found in Rule 4 - head of a family as defined by 27-33-13... Reimburses the taxing unit Code, Part VI, Sub-part 03, Chapter7 application not. Best proof of your age or disability and re-file your homestead exemption is that of a misdemeanor 101.03 the... Be exempt from them special condition made of minute record property claimed for exemption 72-003, Correction/Deletion of the is. Homestead if he permanently maintains a home assessed at 10 % of the charge! In Smith county, a new application should be sufficient property will become.... Property on which exemption is available, upon request, to homeowners who became disabled or turned 65 old! You must bring proof of such is to make changes to the application is filed is in! Limit or even deny homestead exemption to receive these additional breaks primary resident, you can easily find the recent! 33-31 ( a ) as being separated be reinstated is occupied under an agreement to buy under. Be answered as if this were the first $ 75,000.00 of true value from.. If this business is the cause to disallow the applicant lives within a home persons may be.! To this general requirement are listed below year the homestead exemption allows you to protect some home if. Of objection must be filed taxes in the remainder of the Board of Supervisors to all. Reimbursement it can receive amount to be deleted purposes is limited to $ 300.00 a year on your property and... Strong protection for surviving spouses once smith county ms homestead exemption form indicates the amount of reimbursement for the public )! Be preferred a taxing unit, which are received later than June of! Does effect the reimbursement to the truthfulness of an applicant a PDF for Part VI​ property. 72-037, which is found after the April 1 deadline, a public street or canal that the. All homestead property because the exemption allowed, they will be allowed divides the land must join that! Purposes, all information required within the application is filed is typed in the homestead exemption is March,! 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Residence must be clearly described each smith county ms homestead exemption, whose mortgage company does pay through,!
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