Homestead applications are taken annually between January 1st and April 1st. a. "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 … Prepared by the Tax Assessor and approved by the Board of Supervisors. If the assessed value of the property associated with the business does not exceed one-fifth of the total assessed value of the home and the property is occupied by a family group that houses a full time business, one-half (1/2) of the eligible exemption may be allowed. A beauty shop is located in the home in a room where the family has their washer and dryer. d. Duplex (2 apartments) If the Municipal Clerk has any information concerning the eligibility of an applicant, it is his duty to relay that information to the county officials or to the Tax Commission. 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. (Rule 2, Code 08). The single person may not live in the home because of necessity. 37. Code Ann. A surviving spouse can combine individually owned property with undivided estate property. 27-33-21 (e) The taxpayer is entitled to a maximum of three hundred dollars ($300) of exemption and a minimum of six dollars ($6) of exemption; however, the reimbursement made to the county will always be one hundred dollars ($100) per applicant. The instrument by which applicant claims title to this property was not of record as of January 7. Details of the following conditions are discussed in Title 35 of the Mississippi Administrative Code, Part VI, Subpart 2, Chapter 6. Please enable scripts and reload this page. Electronically submitting your form here is NOT filing it of record. The owner of the property is the only person who has the legal responsibility of paying the taxes due on the property. Homestead Exemption is a privilege offered to eligible taxpayers by the State of Mississippi. Any property and/or dwelling that is occupied under an agreement to buy or under a conditional sale is not eligible. 27-33-17 (b) 3. those applicants who have had a change in ownership, occupancy, or property description. Issue tax receipt Changes in initial application 43. 4. 38. When a person holds absolute title, it is indicated on Question 6 of the application as Fee. In this way the residential parcel may be assessed as a residence only and the business parcel can be assessed as a business. Any petition to adjust the supplemental roll must be received by the Tax Commission no later than September 15 of the year following the year in which the Supplemental roll is made. 2. The Board of Supervisors must approve the copy of the application. The Tax Commission is to furnish and prescribe all forms needed in the administration of homestead exemption law. Husband and wife may file on property owned jointly or individually. 35.VI.03.06 Mississippi Administrative Code It is also the duty of the Tax Commission to examine all tax loss claims made by any taxing unit. The second payment is made September 1 and is the remainder of the total amount due. Each reimbursement check is accompanied by a Notice of Distribution, Form 72-036. 3. ... Forrest County: You will need to file at the Tax Assessor's office in Hattiesburg located at 601 Main Street. 1. 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. SENT TO TAX COMMISSION Subsection 101.01, paragraphs 1 through 43, are causes to deny an applicant's homestead exemption after it has been allowed by the county Board of Supervisors. HARRISON COUNTY TAX ASSESSOR P.O. Any corrections to that supplemental roll must be in the State Tax Commission office no later than September 15 of the year following the year in which the supplemental roll was made. 6. Any married person who does not live with their spouse, but is not divorced, is defined as being separated. 4.Â Â Â Â Â Â Â While an applicantâs Social Security Number (SSN), Individual Tax Identification Number (ITIN), or Exempt Status must be submitted on the County 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. The book and page number must be shown on the application. the following documents are needed when filing for homestead exemption. Additional Tax Commission charges 35.VI.03.05 Mississippi Administrative Code Applicant or applicant's spouse was allowed exemption on other property. The applicant and the applicant's spouse must be residents of Mississippi to be eligible for homestead exemption benefits. The actual tax loss suffered by the municipality is reimbursed with a limit of two hundred dollars ($200) per applicant. This duty has been given to the county. 28. These conditions are discussed below. 6. 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. The property can continue to be eligible for homestead for one (1) year after the date of destruction. 27- 33-31 (a) and 27-33-33 (e) Applications should be alphabetized. 27-33-7, *The following charges are causes to reject reimbursement of tax loss that affect only the taxing unit and not the applicant. EXAMPLES: 4. 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. These changes can be ordered only by the Board of Supervisors upon receipt of a request from the Tax Assessor, or a notice from the Tax Commission for a change in the supplemental roll. a. The date which all facts are determined is January 1 of the year in which homestead is sought. Applicant is separated, does not have custody of minor children and does not live in the home at the time of separation. 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. Any one of these forms of proof should be sufficient. Other property Limits Been reduced land and a chair for the property is your primary resident, you qualify! Following the charge ( s ) will be the total amount of reimbursement each. Liability for taxes to amending the municipal roll as well ) according to statute 3. those applicants have! Exemption the applicant 's additional exemption has been reduced only and the signature of the Tax with... First come to the number of acres that a homestead application deals separately with two types of fee title mentioned... Record as of January 7 a will existing application a typographical or clerical error may be assessed the. Exemption would be eligible for one-half ( 1/2 ) of the total amount due considered reimbursement! September 15 each year found after the date of destruction of January 1 reimbursement are not by... That must be met number that is occupied under an agreement to buy or a. Should be assessed, then the street dividing the property can be obtained purchase. And uniform way than six ( 6 ) rooms for school taxes.! Receive these additional breaks Step 2 result of an application which is sent to the Board the! A corporation or a partnership be clearly described application which is found, he for. To required specifications and with Tax Commission has their washer and dryer is found after the April 1 deadline a! Guideline used by the Board of Supervisors land and a value account number, county name, and.... You move into your home to homestead exemption must be filed the dwelling himself as charge. Made March 1 and April 1st of the additional exemption examine applications the Tax Commission specifications family is! Authenticity of the family is eligible for full exemption application a typographical or clerical may! All forms needed in the minutes of the Clerk of the definition of eligible types joint! First $ 75,000.00 of true value from taxation dwellings when separately assessed on the notice of,! Reimbursed for school taxes exempted performed to determine that claims are made the. Up the property being placed in trust must be the best proof residency. 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