How Are Homestead Rights Lost in Mississippi?
Full Question:
Answer:
Generally, a person needs to be a head of the family and a resident of the state in order to claim the homestead exemption. If a person who claimed a homestead dies and the new owner is not a MS resident, the new owner would not be eligible to file a new application for homestead. Please see the following MS statutes to determine applicability:
§ 27-33-3. Homestead exemption generally.
(1) In order to recognize and give effect to the principle of tax-free
homes as a public policy in Mississippi, to encourage home building and
ownership, and to give additional security to family groups, it is hereby
declared that homes legally assessed on the land roll, owned and actually
occupied as a home by bona fide residents of this state, who are heads of
families, shall be exempt from the ad valorem taxes herein enumerated, on
not in excess of seven thousand five hundred dollars ($7,500.00) of the
assessed value including an area of land not in excess of that specified
hereinafter in this article. The exemption from taxes shall be limited to
the following:
(a) All homeowners who are heads of families and who qualify under
the provisions of this article shall be exempt from taxes levied in
1983 and payable in 1984 and from taxes levied in 1984 and payable in
1985 as follows:
(i) The ad valorem taxes levied by counties pursuant to
section 27-39-329. Amounts so exempted shall not be reimbursed by the state.
(ii) Ad valorem taxes levied for maintenance and current expenses
by or for a county as authorized by section 27-39-303, but the levy
for such purpose in any year for which reimbursement is to be made
shall not exceed the millage levied for such purpose for the 1984
fiscal year; or a levy for county roads or a road district as
authorized by Section 27-39-305; or a levy for constructing and
maintaining all bridges and culverts as authorized by
Section 65-15-7, but the levy for either or both of such purposes for which
reimbursement is to be made shall not in any event exceed seven (7)
mills in any year; the countywide levy for the support of the minimum
education program to produce the minimum local ad valorem tax effort
required of a county as authorized by Section 37-57-1, and the
supplementary school district tax levy for the support and
maintenance of county schools as authorized by Section 37-57-105;
provided, however, that the total of the levies made under said
Sections 37-57-1 and 37-57-105, which shall be exempt under this
article, shall be limited to twenty (20) mills for any affected
property area, and in the event the total of such levies should
exceed twenty (20) mills for any affected property area, the excess
shall not be exempt under this article, and in such case, the levy
for the support of the minimum education program of the county shall
have priority as an exempt levy;
(iii) Ad valorem taxes levied for the support and maintenance of
agricultural high schools within the limits and as authorized by
Section 37-27-3, and ad valorem taxes levied for the support of
junior colleges within the limits and as authorized by subsection (2)
of Section 37-29-141; provided, however, that the exemption from
taxation and reimbursement for tax loss for agricultural high schools
and junior colleges, or any combination of same, shall not exceed
three (3) mills in any one (1) year for any one (1) county;
(iv) Ad valorem taxes levied for the support of the minimum
education program of a municipal separate school district to produce
the minimum local ad valorem tax effort required of such municipal
separate school district as authorized by Section 37-57-3, and the
supplementary tax levy for the support and maintenance of the schools
of a municipal separate school district as authorized by
Section 37-57-105; provided, however, the total of the levies made under said
Sections 37-57-3 and 37-57-105 which shall be exempt under this
article shall be limited to fifteen (15) mills for any affected
property area, except in those special municipal separate school
districts as provided by Sections 37-7-701 through 37-7-743, the
total of the levies made under Sections 37-7-739 and 37-57-105 for
such special municipal separate school district which shall be exempt
under this article shall not exceed twenty (20) mills, and in the
event the total of such levies should exceed fifteen (15) mills for
any affected property area, or twenty (20) mills in the case of a
special municipal separate school district, the excess shall not be
exempt under this article, and, in such case, the levy for the
support of the minimum education program of the municipal separate
school district shall have priority as an exempt levy;
(v) In the event any law referred to in this section is amended so
as to authorize an increase in the tax levy for any purposes, such
increase in the levy shall be applied to and taxes collected from the
property owners on the entire assessed value of exempted homes; and
the tax loss resulting from such increase shall not be reimbursed
under the provisions of the Homestead Exemption Law, unless such law
clearly specifies that the exempted assessed value of homes is exempt
from such increase;
(vi) Ad valorem taxes levied under Sections 65-15-7 and
65-15-21 shall be used solely for purposes levied.
(b) Those homeowners who qualify for the exemptions provided for in
subsection (a) of this section and who have reached the age of sixty-five
(65) years on or before January 1 of the year for which the exemption is
claimed; and service-connected, totally disabled American veterans who
were honorably discharged from military service, upon presentation of
proper proof of eligibility shall be exempt from any and all ad valorem
taxes, including the forest acreage tax authorized by Section 49-19-115,
on homesteads not in excess of seven thousand five hundred dollars
($7,500.00) of assessed value thereof; provided, however, that property
owned jointly by husband and wife and property owned in fee simple by
either spouse shall be eligible for this exemption in full if either
spouse fulfills the age or disability requirement. On all other jointly
owned property the amount of the allowable exemption shall be determined
on the basis of each individual joint owner's qualifications and pro rata
share of the property.
(c) Those homeowners who qualify for the exemptions provided for in
subsection (a) of this section and who would be classified as disabled
under the Federal Social Security Act (42 U.S.C.C. Section 416(i)), upon
presentation of proper proof of eligibility shall be exempt from any and
all ad valorem taxes, including the forest acreage tax authorized by
Section 49-19-115, on homesteads not in excess of seven thousand five
hundred dollars ($7,500.00) of assessed value thereof; provided,
however, that property owned jointly by husband and wife and property
owned in fee simple by either spouse shall be eligible for this exemption
in full if either spouse fulfills the disability requirement. On all
other jointly owned property, the amount of the allowable exemption shall
be determined on the basis of each individual joint owner's
qualifications and pro rata share of the property.
(d) Homeowners who qualify for exemption under subsection (c) of this
section will not be included in the limitations of Section 27-33-59(e).
Reimbursement by the state of Mississippi to the various taxing units
for the tax losses incurred because of the additional exemptions provided
for under these subsections shall be made in accordance with the
procedures outlined in Section 27-33-41.
This section shall not apply to claims for homestead exemptions filed
in any calendar year subsequent to the 1984 calendar year.
§ 27-33-7. Application of exemption; determination of right to
exemption.
The exemption granted shall apply to assessments made for the year 1974
and subsequent years. The right to the exemption shall be determined
according to the facts existing on January 1, 1974, and on January 1 of
each year thereafter, but shall not be effective in any year unless an
application has been made therefor, and the exemption has been granted, or
allowed, as hereinafter provided.
§ 27-33-13. Head of family defined.
The words "head of a family" when used in this article shall mean a
natural person, and be limited to the following:
(a) A married person living with husband or wife.
(b) A person who is unmarried but who permanently maintains a home
occupied by himself or herself.
(c) A husband living apart from his wife, but not divorced, having
legal custody of one or more of their children and occupying and
maintaining a home for them; but if the husband does not have legal
custody of one or more children he shall be considered the head of a
family if he occupies the home eligible for exemption at the time of
separation.
(d) A wife living apart from her husband, but not divorced, having
legal custody of one or more of their children and occupying and
maintaining a home for them; but if the wife does not have legal custody
of one or more children she shall be considered the head of a family if
she occupies the home eligible for exemption at the time of separation.
(e) A person who is unmarried, a resident of the state, and
permanently maintains a bona fide home for the benefit of one or more
persons who are legally, morally, through blood relation or by assumed
responsibility, dependent upon him for support even though the said
unmarried person, from necessity, does not regularly reside in the home
so maintained; but only one (1) home may be so exempted to one (1) person
or for the same group.
(f) Any one (1) of a group of two (2) or more persons related within
the third degree, computed according to the rule of the civil law, when
the members of the group hold collectively eligible title, and the group
occupies and maintains a home as defined in this article.
(g) A minor child who holds eligible title to and occupies a home
when residing with parent(s) or other legal guardian.
(h) The child of a testator who is responsible for the payment of
taxes on a dwelling and the eligible land on which it is located in which
he holds a remainder interest in the dwelling and eligible land (as
defined in Section 27-33-17(h)).
(i) A husband living apart from his wife, but not divorced, occupying
and maintaining a home, provided the husband submits satisfactory
evidence that he has not filed a combined return with his wife during any
year for which homestead exemption is sought by him.
(j) A wife living apart from her husband, but not divorced, occupying
and maintaining a home, provided the wife submits satisfactory evidence
that she has not filed a combined return with her husband during any year
for which homestead exemption is sought by her.
§ 27-33-15. Family group defined.
The persons named in each of the paragraphs (a), (b), (c), (d), (e),
(f), (g), (h), (i) and (j) in Section 27-33-13 shall constitute a "family
group" within the meaning of this article.
§ 27-33-21. Exclusions from definition of home and from homestead
exemption.
There is excluded from the definition of a home and from homestead
exemption the property enumerated in this section.
(a) Any building and land on which it is located, any part of which
is used or intended to be used, by the owner or by anyone else, for
business purposes; or from which revenue is derived or intended to be
derived, except as permitted in paragraphs (f), (g), (h) and (t) of
Section 27-33-19 of this article; or which is rented or is available for
rent, for business purposes; or any building and the land on which it is
located used as a hotel, tourist court, apartment building except as
provided in paragraph (e) of Section 27-33-19 of this article; or a
dwelling whereof more than six (6) rooms are rented; and where there is
one (1) apartment and rented rooms the apartment shall be counted as
three (3) rooms; less than three (3) rooms rented and used for
housekeeping shall be counted as rented rooms. A proportionate share of
agricultural products, produced on the land, received for the use of the
land and a tenant house, where the use of the tenant house is merely
incidental to the use of the land (where no money is paid and no
consideration is paid other than a proportionate share of agricultural
products produced on the land), shall not be considered as rent or income
from the property so as to exclude it from the definition of a home.
(b) Any buildings or structures and the land on which located used as
gins, sawmills, stores, gasoline stations, repair shops, and the like;
and any buildings and the land on which located used for the conduct of
any business or private manufacture or processing, all whether used in
connection with farming operations or not.
(c) Any dwelling house and the land on which it is located, or other
land, which is owned by any person or family group to whom an exemption
has been allowed on another home in this state except in cases defined in
paragraphs (c) and (d) of Section 27-33-13; or any dwelling and the land
on which it is located in which any person or family group owns a joint
estate, an estate in common, a life estate or other estate defined in
paragraph (a) of Section 27-33-17 of this article to whom an exemption has
been allowed on another home in this state to the extent of such person's
interest; provided, this exclusion shall not apply in the case of
husband, or wife, allowed an exemption on the home owned and occupied by
them, and when either is a part owner, either as a joint tenant or tenant
in common, of another home which is occupied by father, mother, brother,
or sister as a bona fide home, eligible for exemption under paragraph (a)
of Section 27-33-19 of this article.
(d) Any dwelling house and the land on which it is located, or other
land, which is not held under eligible title of ownership, but is being
occupied under an agreement to buy, or under a conveyance or contract of
conditional sale, or purchase or any similar contract, except as
permitted by paragraph (i) of Section 27-33-19 of this article.
(e) Any jointly owned land or jointly owned dwelling combined with
individually owned land on which exemption has been claimed and allowed,
except as provided in paragraphs (a) and (c) of Section 27-33-19 of this
article; and no homestead shall consist of individually owned lands
combined with lands held for life.
(f) Any dwelling and the land on which it is located acquired, other
than by a bona fide gift or by inheritance, since July 1, 1938, for which
one-fourth (¼) of the full purchase price has not been actually paid by
the purchaser, unless the deed or instrument by which title is acquired
provides, bona fide, for annual payment of interest at the normal rate,
and for substantial and regular payments on the principal debt at
intervals of one (1) year or less.
(g) Any building of any kind and the land on which it is located,
whether inside or outside a municipality, if any part thereof is rented
out or held available to be rented out, except as provided in
Section 27-33-19, paragraphs (e) and (f), and except rental of farm property for
a proportionate share of the crop.
(h) Any land, whether inside or outside a municipality unless it is
situated and described as provided in Sections 27-33-23 and 27-33-25 of
this article.
§ 27-33-31. Duties of applicant for homestead exemption; procedure for
application.
(1) It shall be the duty of every person, who is eligible for and
desires the homestead exemption provided for in this article, to comply
with the following provisions:
(a) He shall make written application to the county tax assessor on
the prescribed form, on or before the first day of April. Applications
not on file on or before April 1 of the current year may not be filed,
may not be dated back, may not be accepted by the assessor, may not be
allowed by the board of supervisors, and may not be considered by the
commission, excepting as provided in paragraph (b) of this section.
Any person who has on file with the tax assessor a valid allowed
claim for homestead exemption filed on or after January 1, 1991, shall
not be required to annually thereafter reapply for such claim for
exemption but shall be credited with such exemption each year so long as
such person is entitled to homestead exemption on the same property and
there has been no change in the property description, ownership, use or
occupancy since January 1 of the preceding year. In the event changes
have occurred in the status of the homestead in the property
description, ownership, use or occupancy since January 1 of the preceding
year, and in the event such person is still eligible for homestead
exemption, he shall file a new application and provide all the
information required under this section as for the initial application.
However, the requirement to file a new application shall not apply to a
surviving spouse who is still eligible for homestead exemption. If the
deceased spouse qualified for the exemption provided in
Section 27-33-67(2), but the surviving spouse does not qualify for such
exemption, the surviving spouse must file a new application for homestead
exemption.
(b) In cases where the Governor declares by written proclamation that
the courthouse or other place that the tax assessor's office may be
located is damaged to such an extent that it is not possible to accept
applications for homestead exemption, then the Governor may extend the
period for filing by a period not to exceed thirty (30) days.
(c) He shall make the application in quadruplicate.
(d) He shall make separate applications, as provided above, to the
respective assessors if the property claimed for exemption lies in two
(2) counties, first with the assessor of the county of residence, and
then with the assessor of the other county, submitting at the same time
two (2) copies of the first application, certified by the chancery clerk
as specified by Section 27-33-23(f).
(e) He shall deliver to the assessor the application marked
"original," the copy marked "duplicate," and the copy marked
"triplicate."
(f) He shall retain the copy marked "quadruplicate" as evidence that
the application was made and filed, which quadruplicate may be filed with
the board if the original and duplicate are lost; and certified copies of
the quadruplicate may be used when so ordered by the board, not later
than the meeting of the board held in March of the year following the
year in which the application was executed, under such rules and
regulations as the commission shall prescribe.
(g) He shall state on the application the name of the owner of the
property, and the number and status of all occupants of the home, other
than the owner's family.
(h) He shall state the full name of the applicant, whether the same
as the name of the owner or not.
(i) He shall give a parcel number, which shall clearly locate and
identify it, and state the acreage contained, as prescribed in
Section 27-33-27.
(j) He shall state the kind of title, or ownership right held, from
whom and how obtained, and the names of all present owners.
(k) He shall state the number of book and page where the deed, or
other conveyance or evidence of ownership, is of public record, or attach
to both the original and duplicate application a certified copy of the
conveyance by which title is claimed, or copies supported by affidavit of
the holder, or by one who has seen and verified the original; or such
other evidence of title as may be required by the commission; and the
instrument by which title is claimed shall be placed of record, if it may
be admitted to record.
(l) He shall state the price for which the property was sold and
conveyed to the owner, the amount of the unpaid principal, if any, and
the terms of payment thereof, if it was acquired by the owner after July
1, 1938, as evidenced by the date of the acknowledgment of the
conveyance. The purchase price and the amount of unpaid principal shall
not be required more than one (1) time.
(m) He shall state if any part of the dwelling or land is rented or
leased, and the kind of business conducted in the home or on the land.
(n) He shall furnish all the information required by the
application, which must be true and correct, and he must supply it in the
event he does not prepare the application with his own hand. Except as
otherwise provided in Section 27-33-33(2), the information given on the
application must not be made or inserted by the assessor or by anyone,
except as furnished by the applicant.
(o) He shall make the original application in person or in such
manner as may be provided under the rules and regulations of the
commission; or it may be made by his agent or attorney, duly constituted
in writing, and a copy of such written authority, duly sworn to and
acknowledged or attested by two (2) competent witnesses shall be attached
to each the original, the duplicate, and the triplicate application for
homestead exemption; but the husband or wife may sign for the other if
living in the same dwelling.
(p) He shall make affidavit to the application and to the truth of
all statements made and answers to questions contained therein, and the
oath may be administered by the tax assessor, a member of the board of
supervisors, or any other officer authorized by law to take
acknowledgments.
(q) He shall give such other pertinent information as may be required
by the commission; and he shall promptly give any information requested,
and answer any question propounded by the assessor or member of the board
of supervisors.
(r) When an applicant has filed a timely application, but has failed
to make known his eligibility for an additional exemption as provided for
in Section 27-33-67(2), then an application for additional homestead
exemption may be filed under such rules and regulations as the commission
shall prescribe.
(2) The board of supervisors may authorize a charge of Fifty Cents
(50¢) per subsequent annual renewal application, which is returned by the
applicant by mail, to be used toward defraying the expense of the mailing
process of the subsequent annual renewal application. The charge provided
for herein shall not be assessed against any person returning the
subsequent annual renewal application in person.
(3) In addition to any other fine, imprisonment or sentence which may
be imposed for violation of the Mississippi Homestead Exemption Law of
1946, any person who violates such law through fraudulent application or
by willful failure to notify the tax assessor of changes in the status of
the homestead, when required to do so under subsection (1)(a) of this
section, shall be guilty of a felony and upon conviction may be punished
by a fine of not more than Five Thousand Dollars ($5,000.00) or by
imprisonment for not more than two (2) years, or both.
§ 27-33-33. Duties of tax assessor; assessor authorized to amend
homestead exemption applications under certain circumstances.
(1) The county tax assessor shall perform such duties as are generally
required by him by this article and with respect to exempt homesteads,
and the application therefor, and his duties are specifically defined as
follows:
(a) He shall, in each year the land roll is made, require that all
lands and buildings which have been or are claimed for homestead
exemption be separately assessed on the land roll; and he shall, in the
case of homestead lands not already separately assessed on the land
roll, prepare proper notice to the board of supervisors requesting that
the land assessment roll be changed so that all homestead property shall
be separately assessed; and in the case of newly constructed dwellings,
he shall carefully inspect the same and recommend to the board the value
at which such dwellings should be assessed; and when rural lands are
divided and a part included in the homestead exemption, he shall assess
the respective tracts at the value used for cultivable lands and for
uncultivable lands, and fairly assess homesteads and nonhomesteads at the
same proportion to true value.
(b) He shall keep available a supply of the prescribed blank
homestead exemption applications, and he shall require each applicant to
properly execute the application in entire conformity with the
requirements of Section 27-33-31.
(c) He shall aid the applicant in executing the application.
(d) He shall notify the applicant if an application for homestead
exemption is incorrect or incomplete in any substantial particular, and
require that it be properly and completely executed before accepting it
for delivery to the clerk.
(e) He shall, when an application is accepted by him, retain the
original, the duplicate and the triplicate. He shall endorse "filed" on
the quadruplicate with the date and his official signature and return it
to the applicant as evidence of the application and that it was filed.
(f) He shall promptly give to the board of supervisors any knowledge
or information he may have, or any fact he may have knowledge of, bearing
on the eligibility of the applying person or property and not revealed in
the application; and note on the application any condition requiring
special consideration.
(g) He shall, on the first day of each month, deliver to the clerk of
the board of supervisors all originals and duplicates of applications for
homestead exemption received and accepted by him during the preceding
month.
(h) He shall attend all meetings of the board when any matter with
respect to homestead exemptions is being considered by it and shall
render such assistance and perform such services as the board may direct
from time to time.
(i) He shall, at least ten (10) days but not more than thirty (30)
days prior to April 1 of each year, publish notice in a newspaper having
general circulation in the county in which he serves as tax assessor
informing persons who are receiving homestead exemption that the tax
assessor must be notified if changes have occurred in the status of the
homestead in the property description, ownership, use or occupancy since
January 1 of the preceding year and that, in the event such persons are
still eligible for homestead exemption, a new application for homestead
exemption must be filed.
(2)(a) If the tax assessor discovers a change in ownership in a portion
of the homestead property that may result in the homestead exemption
being applied to ineligible property and the owner of the homestead
property fails to file a new application during the preceding year as
required by Section 27-33-31, the tax assessor may amend the application
to reflect such change on or before June 1 of that roll year.
(b) If parcel number changes occur due to reappraisal, mapping
maintenance or updates, the tax assessor may amend the homestead
application to reflect such changes on behalf of the owner of the
homestead on or before June 1 of that roll year.
(c) If a change in ownership occurs because of the death of an owner
and the surviving spouse of the owner is still eligible for homestead
exemption and not required to file a new application, the tax assessor
may amend the application by removing the name of the deceased spouse and
adding the surviving spouse's birth date for the purpose of correcting
the land roll and the supplemental roll.
(d) Should eligible property on an initial or renewed application
fail to be listed due to a clerical error, such application may be
amended by the tax assessor on behalf of the applicant to list such
eligible property prior to the last Monday in August.
(e) Amendments made to applications under this
subsection may be allowed by the board of supervisors and
certified to the commission.
§ 27-33-63. Additional restrictions, limitations and changes.
(1) The provisions of the "Homestead Exemption Law of 1946" are hereby
modified and clarified as stated in the subsequent subsections of this
section, and all restrictions, limitations and changes made by this
section are supplemental to and cumulative of the provisions now
contained in said law of 1946.
(2) A home, as defined in this article, shall be the legal domicile of
the owner and his family group, excepting in those cases where the law
permits exemption to an owner who maintains a home for dependents of the
claimant or where the law permits an exemption to an owner who holds a
remainder interest in the dwelling and eligible land as defined in
Section 27-33-17(h). All eligible claimants for homestead exemption in
all instances shall have their legal domicile in the State of
Mississippi, shall be subject to the jurisdiction of this state, shall be
subject to and comply with the income tax laws, shall be subject to and
comply with the road and bridge privilege tax laws thereof, and shall not
be an elector in any other state.
No claimant for homestead exemption shall be eligible for exemption if
the claimant or the claimant's spouse has failed to comply with the
income tax laws of this state or if the claimant or the claimant's spouse
claims that he or she is a resident of some other state when assessed
with income taxes in this state.
No claimant for homestead exemption shall be eligible for exemption if
the claimant or the claimant's spouse in the homestead has failed to
comply with the road and bridge privilege tax laws or asserts that any
motor vehicle owned by and/or in the possession of any one or more of
such persons, in whole or in part, has its legal situs in some other
state. Displaying a license plate of some other state on such motor
vehicle shall be prima facie proof that such assertion has been made.
Homestead exemption applications disapproved or disallowed exclusively
because of the failure of the claimant or the claimant's spouse to comply
with the income tax laws and/or road and bridge privilege tax laws of
this state may be subsequently approved or allowed, as the case may be,
when sufficient proof is submitted that such tax laws have been fully
complied with by such persons.
(3) The provisions of this section shall apply to and govern the taxes
levied for the fiscal year ending in 1948 and to each fiscal year
thereafter.
