What is Homestead Exemption?
In 1938, the Mississippi Legislature enacted a law that would allow a property owner tax relief on his permanent (primary) residence. It is the responsibility of the applicant to take advantage of this privilege as this exemption is not granted automatically. An applicant must apply with the Tax Assessor and qualify for the exemption before it can be granted.
- Regular
Allows for a graduated tax credit up to $300 on a home, limited to the first $7,500 of assessed value - Additional
Allows for a total exemption from ad valorem taxes on properties, limited to the first $7,500 of assessed value
The regular exemption is given to all eligible applicants. Applicants who are sixty-five (65) years old or older or who are totally disabled and can provide proof of such are eligible for the additional exemption.
- One must be a bona fide resident of Mississippi
- One must hold eligible title to the property
- One must occupy the property as a primary residence on or before January 1st of the filing year
- All vehicles possessed must be titled and tagged in Mississippi
- Must pay all local and state taxes in the taxing district in which they reside
How To Apply For Homestead Exemption
First time applicants who meet the above requirements should file with the Tax Assessor between January 1st and April 1st.
[Click here to download the pre-application form]
- Recorded Warranty Deed to property or other recorded document proving ownership to the property
- Social security numbers of applicant, spouse, and all joint owners
- Cost of home and land
- License tag numbers of all vehicles owned by you or in your possession
- Birthdates of applicant, spouse, and any joint owners
Note: In addition to the above requirements, those applying for the additional exemption must show proof of age or provide proof of disability, which ever is appropriate.
Must I Apply For Homestead Exemption Every Year?
It is not necessary to apply each year as long as there are no changes in the legal status of your home.
Common changes that will require you to file a new application are:
- Moving to a new home
- Recording a new deed to your present home
- Change in marital status
- Acquiring additional property to be homesteaded
- Adding a commercial or non-homesteaded use to your property
- Reaching over 65 years of age, or 100% disabled on or before January 1st of the filing year
Filing your homestead exemption in a timely fashion is extremely important. It takes only a few minutes to file, and the ad valorem tax burden on your home will be reduced considerably. My staff is extremely knowledgeable in the homestead laws and is eager to assist you. Please read over the requirements carefully and do not hesitate to call if you have a question.
Tal FlurryTax Assessor - Harrison County
