Bill Text: MS HB1385 | 2026 | Regular Session | Enrolled
Bill Title: Homestead exemption; delete requirement that counties submit paper original of application for the DOR.
Sponsorship: Partisan Bill (Republican 1)
Status: (Passed) 2026-03-25 - Approved by Governor [HB1385 Detail]
Download: Mississippi-2026-HB1385-Enrolled.html
MISSISSIPPI LEGISLATURE
2026 Regular Session
To: Ways and Means
By: Representative Lamar
House Bill 1385
(As Sent to Governor)
AN ACT TO AMEND SECTIONS 27-33-31, 27-33-33, 27-33-35 AND 27-33-41, MISSISSIPPI CODE OF 1972, TO DELETE THE REQUIREMENT THAT COUNTIES SUBMIT PAPER ORIGINALS OF HOMESTEAD EXEMPTION APPLICATIONS TO THE DEPARTMENT OF REVENUE AND THAT THE DEPARTMENT OF REVENUE RETAIN PAPER ORIGINALS OF HOMESTEAD EXEMPTION APPLICATIONS; 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 * * * department, 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.
(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 * * *
triplicate.
(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 * * *" and the copy marked
"duplicate * * *".
(f) He shall retain
the copy marked * * *
"triplicate" as evidence that the application was made and
filed, which * * *
triplicate may be filed with the board if the original and duplicate are
lost; and certified copies of the * * * triplicate 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 * * * department
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 * * *
department; 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.
(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 * * * department; 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 * * * department; 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 * * *
department 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. Section 27-33-33, Mississippi Code of 1972, is amended as follows:
27-33-33. (1) The county tax assessor shall perform such duties as are generally required by him by this article and with respect to exempt homesteads, and the application therefor, and his duties are specifically defined as follows:
(a) He shall, in each year the land roll is made, require that all lands and buildings which have been or are claimed for homestead exemption be separately assessed on the land roll; and he shall, in the case of homestead lands not already separately assessed on the land roll, prepare proper notice to the board of supervisors requesting that the land assessment roll be changed so that all homestead property shall be separately assessed; and in the case of newly constructed dwellings, he shall carefully inspect the same and recommend to the board the value at which such dwellings should be assessed; and when rural lands are divided and a part included in the homestead exemption, he shall assess the respective tracts at the value used for cultivable lands and for uncultivable lands, and fairly assess homesteads and nonhomesteads at the same proportion to true value.
(b) He shall keep available a supply of the prescribed blank homestead exemption applications, and he shall require each applicant to properly execute the application in entire conformity with the requirements of Section 27-33-31.
(c) He shall aid the applicant in executing the application.
(d) He shall notify the applicant if an application for homestead exemption is incorrect or incomplete in any substantial particular, and require that it be properly and completely executed before accepting it for delivery to the clerk.
(e) He shall, when an
application is accepted by him, retain the original * * * and the duplicate * * *.
He shall endorse "filed" on the * * * triplicate with the date
and his official signature and return it to the applicant as evidence of the
application and that it was filed.
(f) He shall promptly give to the board of supervisors any knowledge or information he may have, or any fact he may have knowledge of, bearing on the eligibility of the applying person or property and not revealed in the application; and note on the application any condition requiring special consideration.
(g) He shall, on the
first day of each month, deliver to the clerk of the board of supervisors all
originals * * * of applications for homestead exemption received and
accepted by him during the preceding month.
(h) He shall attend all meetings of the board when any matter with respect to homestead exemptions is being considered by it and shall render such assistance and perform such services as the board may direct from time to time.
(i) He shall, at least ten (10) days but not more than thirty (30) days prior to April 1 of each year, publish notice in a newspaper having general circulation in the county in which he serves as tax assessor informing persons who are receiving homestead exemption that the tax assessor must be notified if 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 that, in the event such persons are still eligible for homestead exemption, a new application for homestead exemption must be filed.
(2) (a) If the tax assessor discovers a change in ownership in a portion of the homestead property that may result in the homestead exemption being applied to ineligible property and the owner of the homestead property fails to file a new application during the preceding year as required by Section 27-33-31, the tax assessor may amend the application to reflect such change on or before June 1 of that roll year.
(b) If parcel number changes occur due to reappraisal, mapping maintenance or updates, the tax assessor may amend the homestead application to reflect such changes on behalf of the owner of the homestead on or before June 1 of that roll year.
(c) If a change in ownership occurs because of the death of an owner and the surviving spouse of the owner is still eligible for homestead exemption and not required to file a new application, the tax assessor may amend the application by removing the name of the deceased spouse and adding the surviving spouse's birth date for the purpose of correcting the land roll and the supplemental roll.
(d) Should eligible property on an initial or renewed application fail to be listed due to a clerical error, such application may be amended by the tax assessor on behalf of the applicant to list such eligible property prior to the last Monday in August.
(e) Amendments made to
applications under this subsection may be allowed by the board of supervisors
and certified to the * * *
department.
SECTION 3. Section 27-33-35, Mississippi Code of 1972, is amended as follows:
27-33-35. The clerk of the board of supervisors shall keep all records and documents relating to homestead exemption matters coming before the board and perform such services as are generally required of him by Section 19-3-27, and in addition to such general duties:
(a) He shall receive
applications for homestead exemption as they are delivered to him by the tax
assessor, as required in Section 27-33-33(g); * * * and (1)
on the first day of each regular monthly meeting of the board of supervisors he
shall present to it all applications for homestead exemption in his hands at
that time for the board's consideration, as directed hereafter in this article,
(2) when not in use, said applications shall be kept on file in alphabetical
order, and (3) at the end of each current year he shall deliver duplicate
homestead exemption applications that are no longer valid to the chancery clerk
of the county to be held by him as a public record for at least three (3)
years. This shall also include all applications disallowed by the board.
(b) He shall make the
supplemental roll of homestead exemptions granted from the applications
therefor (not from the land roll), the year the land roll is made, as soon as
reasonably possible after the roll has been approved by the * * * department and has been
finally approved of minute record by the board of supervisors, and only after
the board has approved or disapproved all applications.
(c) He shall make the
supplemental roll as prescribed by the * * * department.
(d) He shall make the proper entry in all columns on the supplemental roll, as defined in Section 27-33-11(n), and shall add truly and correctly each column of values of said roll and carry the results thereof to the grand total; and shall certify a copy of the supplemental roll to the tax collector in the same manner as the regular assessment roll is certified.
(e) He shall make in
triplicate the supplemental roll and the original shall be forwarded
immediately to the * * *
department, one (1) copy shall be attached to the original land
assessment roll, and the other copy shall be delivered to the tax collector as
a legal part of the regular land assessment roll, as provided by Section 27-33-11(n).
In counties having two (2) judicial districts, he shall make four (4) copies,
one (1) for each judicial district, or separate rolls for each district, as may
be directed by order of the board of supervisors. The original supplemental
roll shall be forwarded to the * * * department no later than
December 31 of each year.
(f) He shall also
prepare two (2) certificates of tax loss from the approved applications for
homestead exemption and from current legally completed land assessment roll,
including the supplemental roll as defined in Section 27-33-11(n), which
certificates shall be made on forms to be prescribed and furnished by the * * * department. One (1)
certificate shall reflect the tax loss incurred because of the exemptions
provided to applicants under the age of sixty-five (65) and not disabled as
defined in this article, and the other shall reflect the tax loss incurred
because of the exemptions provided to applicants aged sixty-five (65) or over
and disabled as defined in this article.
The certificates shall
show truly and correctly the total number of applications allowed for homestead
exemption and the total tax loss resulting from applications allowed for
homestead exemption; and such additional information as the * * * department may require.
The certificates shall be
made in triplicate and be certified by him as being true and correct; and not
later than December 31 of each year he shall forward the original certificates
to the * * *
department, deliver the duplicate certificates to the tax collector, and
retain the triplicate certificates in his file as a public record.
Certificates received later than June 1 of the year following the year in which
the supplemental roll is made shall not be considered for reimbursement by the * * * department.
SECTION 4. Section 27-33-41, Mississippi Code of 1972, is amended as follows:
27-33-41. The administration of this article is hereby vested in the Department of Revenue, and it shall have the power and the authority necessary to secure compliance with its provisions uniformly throughout the state. The department shall, in addition to its general duties of administration of the article, do the specific things set out in this section:
(a) It shall adopt and issue to tax assessors, clerks, boards of supervisors, and all other officers or offices to which this article applies, rules and regulations, not inconsistent with the provisions of the article, affecting the applications and all proceedings, records, hearings and other pertinent subjects, relating to property for which a homestead exemption is claimed; and such rules and regulations shall be observed by such officers, boards and offices, in all respects, and in the performance of any and all duties imposed and powers granted by this article.
(b) It shall prescribe
the form of * * * suitable application forms * * * for the purpose of carrying out
the provisions of this article * * *.
(c) It shall have authority and it shall be its duty to examine all applications for homestead exemption allowed under this article, to determine if the provisions of the article have been complied with by the applicant, the tax assessor, the board of supervisors, the clerk, and all others, and if the exemptions have been lawfully allowed; and it shall reject for reimbursement of tax loss any exemption allowed by the board which does not conform to the requirements of law in every substantial particular or for which no application has been sent to the department as required in Section 27-33-35(a), and shall correct or have corrected any errors; and the tax loss to be reimbursed shall be adjusted to accord with the findings of the department.
When an application is rejected, notice thereof shall be given as provided by this section, and the acceptance or objection by the board shall be determined as provided by Section 27-33-37(k).
(d) It shall have authority to examine the assessment rolls, any account register, file, document, record or paper relating to receipts and disbursements of the taxing unit or any and all matters relating to homestead exemptions allowed and tax losses to be reimbursed. It shall also have the authority to examine any report or return received by the department to verify any claims made on homestead exemption applications.
(e) It shall have the authority to summon and examine under oath any officer or other person with respect to any matter bearing upon the exemption of a home or homes, and to do any and all other things necessary and proper to ascertain the facts with respect to any application or claim for homestead exemption; and it may require the board to furnish any information or document necessary to the performance of its duties or the correct determination of any question before it to which the board is a party.
(f) The reimbursement for the annual tax loss to the taxing units shall be due and payable in two (2) installments; the first on March 1 and the second on September 1 of each year. The clerk's certificate of tax loss when in accord with the supplemental roll and the applications as filed with the department shall constitute a request by the board for reimbursement of the tax loss. The department shall not pay any reimbursement for annual tax loss to any taxing unit to which Section 27-39-203(7) applies until after the taxing unit has complied with the notice requirement of Section 27-39-203(7).
(g) It shall, on or before the first day of March each year, certify to the Department of Finance and Administration the amount of the first installment to be paid to each taxing unit in the state, which shall be one-half (1/2) of the amount due, with adjustments, which is the amount of the first installment less any charges against the account and plus any credits by reason of previous charges which have been cancelled. However, if the copy of the county land roll, the supplemental roll and the clerk's certificate of tax loss have not been filed with and approved by the department by February 1, the department shall be allowed thirty (30) days after the filing of the rolls and the said certificate in which to perform the duties hereby imposed.
(h) It shall, on or before the first day of September each year, certify to the Department of Finance and Administration the amount of the second installment to be paid to each taxing unit in the state, which shall be the remainder of the amount due with adjustments, which is an amount equal to the first installment less any charges against the account and plus any credits by reason of previous charges which have been cancelled. Adjustments, either charges or credits, against the amount of tax loss to any taxing unit may be made at any time as provided in paragraph (j) of this section.
(i) In the event an
adjustment in the amount of the tax loss has been determined by the department,
it shall give notice, in writing, to the board of supervisors, which notice
shall be considered by the board at its next meeting, regular, adjourned or
special. If the board accepts the adjustment, it shall promptly so advise the
department, using such form as may be prescribed and furnished by the
department. If the board objects to the adjustment, it shall promptly so
advise the department, using such forms as may be prescribed and furnished by
the department, stating in detail the grounds for its objection and providing
any supporting documentation for its objection. Upon receipt of the board's
objection, the department will consider same and determine whether or not the
objection is valid. All such matters between the board and the department on
this objection may be concluded by correspondence, or by personal appearance of
the board, or one or more of its members, the clerk, or the assessor, or by a
representative of the department present at any meeting of the board. If upon
consideration of the objection * * * the department determines that the
application for homestead exemption should be allowed * * * ,it will reverse the adjustment
resulting from the department's rejection of the application and advise the
board of this reversal. If upon consideration of the objection * * * the department determines that it had
properly rejected the application for homestead exemption * * * ,it shall advise the board that its
objection has been denied by the department. Within thirty (30) days from the
date of the notice from the department advising the board that its objection
had been denied, the board can appeal this denial of the objection by the
department to the Board of Tax Appeals. At any hearing on the appeal by the
board to the Board of Tax Appeals on the department's denial of the board's
objection to the department's rejection of an application for homestead
exemption, the decision of the department to reject the homestead exemption
application shall be prima facie correct.
(j) It shall be the duty of the department and it shall have authority to charge the account of any taxing unit with amounts of homestead exemption tax loss claimed by the taxing unit in the certificate of tax loss and the supplemental roll and to deduct the amount from subsequent installments, either first or second. Such charges shall be made when homestead exemption applications are rejected, in whole or in part, for reimbursement of tax loss or when errors are discovered in the supplemental roll or clerk's certificate of tax loss.
(k) The authority of the department to reject an application for reimbursement of tax loss shall not be exercised later than one (1) year after the first day of January of the year next following that in which the application was filed by the applicant; but this limitation shall not apply in cases of fraud, nor where the same person was granted exemption on two (2) separate homes.
Notice of adjustments in tax loss payments and notice of applications rejected shall be given by mail, addressed to the clerk of the board, and the notice directed to the president of the board of supervisors of the county. The date of mailing shall be the date of the notice.
(l) The department
shall file and preserve full, complete and accurate records of all tax loss
payments and adjustments in tax loss payments made under the provisions of this
article, including the certificates of tax loss for a period of three (3) years
from the date thereof. The department shall file and preserve for a period of
three (3) years * * * copies of all
supplemental rolls, counting from the first day of January of the year in which
they are required to be executed or made. All records enumerated may be
destroyed by the department, when kept for the time required. All other
documents, records, papers and correspondence may be destroyed in accordance
with approved record retention schedules.
(m) The department shall, on or before June 1 of any year, pay the second installment, or a part thereof, to any school taxing unit upon submission to the department of proof, in the form of a certificate of necessity, executed by the county superintendent of education for the county general school fund, or for a county school district fund, and by the city superintendent of schools for a municipal separate school district, that there is not sufficient money in the maintenance fund of the taxing unit to pay the salaries of teachers and school bus drivers for the current school term. Such payment shall be made as provided in paragraph (h) of this section.
(n) The county tax collectors shall enter, or cause to be entered, all transactions regarding the titling or registration of vehicles into the statewide telecommunications system in compliance with the provisions of Section 63-21-18. Failure of any tax collector to comply with the provisions of this paragraph shall subject the county to the withholding of reimbursements of homestead exemption tax loss as provided under Section 63-21-18.
SECTION 5. This act shall take effect and be in force from and after July 1, 2026.
