Ad valorem tax; revise distribution of portion of paid by taxpayer disallowed homestead exemption.

An Act To Amend Section 27-33-51, Mississippi Code Of 1972, To Provide That For Ad Valorem Taxes Collected On Property For Which Homestead Exemption Is Disapproved Or Disallowed Because A Taxpayer Or The Taxpayer's Spouse Has Failed To Comply With The Income Tax Laws Of This State, The Tax Collector Shall Remit To The Department Of Revenue An Amount Equal To The Additional Ad Valorem Taxes Paid On The Property Due To Homestead Exemption Being Disapproved Or Disallowed For The Property, Not To Ex…

Source: OpenStates · fetched February 3, 2026