§ 27-33-1. Short title
This article may be cited as “The Homestead Exemption Law of 1946.”
§ 27-33-11. General definitions
The subject words and terms of this section, for the purpose of this article, shall have meaning as follows: “Tax loss” means the exemption from ad valorem taxes allowed homeowners in this article. “Reimbursement of tax loss” means the amount of tax losses to be reimbursed to each taxing unit as determined by Sections 27-33-77 […]
§ 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 married person living with husband or wife. A person who is unmarried but who permanently maintains a home occupied by himself or herself. A husband living apart from his wife, but not […]
§ 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.
§ 27-33-17. Ownership defined
The meaning of the words “own,” “owned,” “ownership” and similar words, for the purpose of this article, shall be limited to real estate, and to title, as follows: “Fee title,” meaning inheritable title (whether by inheritance, gift or purchase), limited to only ownerships known as (i) “absolute” (freehold), or (ii) “tenancy for life” (life estate), […]
§ 27-33-19. Home and homestead defined
The word “home” or “homestead” whenever used in this article shall mean the dwelling, the essential outbuildings and improvements, and the eligible land assessed on the land roll actually occupied as the primary home of a family group, eligible title to which is owned by the head of the family, a bona fide resident of […]
§ 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. 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 […]
§ 27-33-23. Homes outside a municipality
In case of a dwelling located on land outside of a municipality, it shall be subject to limitations and restrictions, as follows: The dwelling and the land on which it is located shall comply with all the requirements of Section 27-33-19, subject to the exclusions of Section 27-33-21, or other parts of this article, and […]
§ 27-33-25. Homes in municipalities
In case of a dwelling located on land in a municipality, it shall be subject to limitations and restrictions as follows: On land regularly platted in blocks and lots, the land to be included for homestead exemption shall be limited to adjoining lots; provided, any street, alley or road which is not open to public […]
§ 27-33-27. Unplatted land shall be described and acreage stated
Land included in an exempt homestead outside a municipality and unplatted land included in an exempt homestead in a municipality shall consist, if possible, of regular legal subdivisions of a section or sections, and tracts of less than forty (40) acres shall not be included unless necessary, and the homestead shall include all adjoining land […]
§ 27-33-29. Effect of destruction, etc., of dwelling
In the event a dwelling house, eligible for exemption under this article, is destroyed by fire, flood, storm, or other unavoidable cause, or is demolished or being repaired, so that the family group is compelled to temporarily reside in another place, it shall continue as a home for a period of one (1) year after […]
§ 27-33-3. Homestead exemption generally
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 […]
§ 27-33-31. Duties of applicant for homestead exemption; procedure for application
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: 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 […]
§ 27-33-33. Duties of tax assessor; assessor authorized to amend homestead exemption applications under certain circumstances
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: He shall, in each year the land roll is made, require that all lands and buildings which have been or […]
§ 27-33-35. Duties of clerk of board of supervisors
The clerk of the board of supervisors shall keep all records and documents relating to homestead exemption matters coming before the board and perform such services as are generally required of him by Section 19-3-27, and in addition to such general duties: He shall receive applications for homestead exemption as they are delivered to him […]
§ 27-33-37. Duties and powers of the board of supervisors
The board of supervisors shall perform the duties imposed by this article on the members, the president, and the board as a unit, with the powers and authority granted and as necessary for the proper administration of the article, and specifically as set out in this section. At each regular monthly meeting the president of […]
§ 27-33-39. Duties of the chancery clerk
The chancery clerk of the county shall, Assist the board of supervisors in dealing with applications for homestead exemption, and present, on the call of the board, all records from his office necessary for the allowance or disallowance of any application for homestead exemption coming before the board; and Receive from the clerk of the […]
§ 27-33-41. Duties and powers of Department of Revenue; administration; reimbursement
The administration of this article is hereby vested in the Department of Revenue, and it shall have the power and the authority necessary to secure compliance with its provisions uniformly throughout the state. The department shall, in addition to its general duties of administration of the article, do the specific things set out in this […]
§ 27-33-45. Duties of the state auditor
The auditor shall, upon receipt of the requisitions of the commission provided for in paragraphs (g) and (h) of Section 27-33-41, issue his warrants on the state treasurer to pay to the taxing units the amount set out in the requisitions. The warrant shall be made payable to the official depository for the funds of […]
§ 27-33-47. Duties of the state treasurer
The treasurer shall pay the warrants of the state auditor provided for in Section 27-33-45 of this article, out of any monies in the state treasury appropriated for the purposes provided by this article.