Ad valorem tax; revise certain homestead exemption eligibility provisions, revise distribution of portion paid on certain homestead property.

An Act To Amend Sections 27-33-51 And 27-33-63, Mississippi Code Of 1972, To Provide That If A Claimant For Homestead Exemption Has Failed To Comply, Or The Claimant's Spouse Has Failed To Comply, With The Income Tax Laws Of This State, The Claimant Shall Be Eligible For Homestead Exemption, But The Amount Of The Exemption Determined For The Property Shall Not Be Deducted From The Ad Valorem Taxes Due On The Property; To Provide That For Ad Valorem Taxes Collected On Such Property, The Amount Of…

Source: OpenStates · fetched March 25, 2026