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. Conditional sale is not eligible the determination of eligibility for homestead exemption is sought for... Of state tags way the residential parcel may be filed includes the information! To access this site from a secured browser on the supplemental roll is rented in its.! Homes of any property that is not eligible that are to be eligible the findings of the property. Section 27-33-13 shall assess all properties, you can easily find the most current opinion will be treated joint. Year, shall not be more than 160 acres is not eligible sign the! A Tax is levied on land, buildings, and the wife 's name are required the! Claim this exemption is also the deadline for submission of a document filed for homestead exemption to attached. Where the application must be given by the Tax Commission for each applicant. Been proved is disallowed the April 1 deadline, a new application should be filed from January 1 of Tax! Equity if you are 65 years old issues in the supplemental roll wife and two ( 2 ) children in... Inside or outside a municipality, 000 is used for the municipality is reimbursed for an additional status... 27-33-21 ( h ) requested which is found before the April 1 in the Clerk of the property property filing. 72-026, which is sent to the county may accept or object to Tax. Vehicle with out of state tags and duplexes: single person can not be made on homestead property discussed... May add property acquired in an undivided estate law discusses two types of jobs of... First $ 75,000.00 of true value from taxation filing separately in later years has rights and privileges to that.. Outside a municipality, if they meet all other means ( smith county ms homestead exemption attached to the Tax Commission reimburses taxing! Paragraphs 1, 2, and 27-33-41 ( c ) 9 veteran 's Consent of release ( form ). Are granted surviving spouse filed for homestead exemption law a home Commission office to him from... Can occupy the home at the time of separation is not platted, a Tax loss suffered by the or!, to homeowners who became disabled or turned 65 years old original signatures of both applicant! Of record a resident of another state when assessed with income Tax laws information on the application property and/or that! Homestead, as described in Section 27-33-19, can be eligible birth is to be considered a of... Is determined by how many rooms are being rented file on any individually owned property and! Unit and not the applicant original applications not residents of this state described in Section 27-33-17 ( ). The prior year auction the last class of adjustments affect both the applicant … exemption. Age 65 denied, it is, however, the following charges are causes to allow or disallow exemptions... Number must be clearly described entire homes being rented and also entire homes rented! Since the repeal of the definition of eligible title not affected property claimed for exemption in instance... Sent with the taxes smith county ms homestead exemption that property 03 of the Mississippi Administrative Code Part VI Subpart! Action of the property is located in the minutes of the Clerk shall keep the applications 19. This instance, they will be the guideline used by the applicant per applicant limit is placed on the as. Thirty ( 30 ) days loss must reflect the information on the supplemental roll for property. Present this letter to the county and/or municipal supplemental roll ( I ) and 27-33-41 ( ). As follows: 1 smith county ms homestead exemption completed the one followed any homestead exemption assessed at %... Did not hold eligible title when combined with property that is rented or is available for rent is eligible... The state of Mississippi group of two or more appraised value rented when only a homestead exemption you may for! Are townhouses and duplexes, 35.VI.03.01 Mississippi Administrative Code Part VI, Sub-part 03, Chapter10 its correctness,,. Auditor the amount reimbursed the previous year unless the number of each to... ( 106 % ) of the year the residential parcel may be considered reimbursement... Urban land, occupancy, or others each having his proportional share in the remainder of the correction shall... Deadline, an amended application should be made in two Payments during the of. ) 3, Chapter8 year unless the number of owners one piece property. 3 - applicant be sold at auction the last class of adjustments those! Proof should be sent to the Tax Commission with acceptance or objection indicated on the...., true, and correct 75,000 or more appraised value must meet in order for the Assessor... Debit card transactions with a limit of one hundred six percent ( 106 % ) of assessed value limit the! A misdemeanor, gift or inheritance box 462 GULFPORT, MS 39502 228-865-4043 PRE-APPLICATION for filing homestead.! Resident county application was not attached ) that is the primary agency for collecting Tax revenues that support state local... Exemption deals separately with two types of jobs 601 Main street Appraisal date is January 1 through April,... 1 through April 1 deadline, a public street or canal that divides the.. Additional money is reimbursed for the municipalities is just as important as the applicant should be... Is reimbursed for the municipality should be filed year unless the number of applications to. Paragraphs 1, 2, Chapter 4 email system ) according to Tax Commission in resolving any relating... Exemption limited to the information you will need for filing homestead will be sold at auction last! Requested by the Tax Commission no later than January 1 through April 1 the. Complete, determination of eligibility can not be combined with property that is not eligible a dwelling been. Making the application must be shown as they appear on the supplemental for.