Property tax relief for seniors in Mississippi

The three levels of homestead exemption

Mississippi's homestead exemption is run by county Tax Assessors under rules set by the Mississippi Department of Revenue. There are three levels.

Age 65 or older, or totally disabled

This is the main help for older homeowners. The exempt amount is the same $7,500 of assessed value as the regular exemption, but the regular exemption stops at $300 in tax. The age 65 level has no dollar cap. After your first year, the exemption can grow to cover most future increases in your home's value. Ask your Tax Assessor how this applies to your home.

Total exemption for veterans and surviving spouses

Your home is fully exempt if you are:

• An honorably discharged veteran with a total, service-connected disability, or the unremarried surviving spouse of one.
• An honorably discharged veteran who is 90 or older on or before January 1, or the unremarried surviving spouse of one.
• The unremarried surviving spouse of a service member killed or who died on active duty, or of a Reserve or National Guard member who died on active duty for training.

Who qualifies

To get any homestead exemption, you must:

• Own and live in the home as your main home on January 1 of the year you apply.
• Have your deed on record. Ownership must be set before January 1, and the deed or other ownership paper must be filed with the Chancery Clerk before January 7.
• Meet the "head of family" rules in state law. Your Tax Assessor can explain these.
• Keep up with state taxes. You and your spouse must follow Mississippi income tax and vehicle registration (road and bridge privilege tax) laws. You cannot claim to be a resident of another state for income tax.
• Claim only one home.

For the 65+ level, you must be 65, or totally disabled, by January 1 of that year.

How to apply

1. Go to your county Tax Assessor's office where the home is. Applications are taken only in person there, during business hours, from January 1 to April 1. If you miss April 1, you cannot get the exemption for that year.
2. Bring these:
   • Social Security numbers for everyone applying (an IRS ITIN is the only other choice accepted).
   • Dates of birth, phone numbers and email addresses for everyone applying.
   • The home's street address (not a P.O. box).
   • The purchase price and down payment, and your closing statement or other sale papers.
   • Tag numbers for every vehicle you own or have, including company vehicles.
   • Proof of age, such as a driver's license or birth certificate.
   • Proof of total disability, if you are applying because of disability. This can be a disability award under Social Security, Railroad Retirement or another approved federal program, a disability finding under a qualified retirement plan, IRS Schedule 3 and Schedule R, or a detailed letter from two doctors describing the disability and how long it will last.
3. Sign the affidavit. The application is sworn. Answer every question.

Call your Tax Assessor first, because some counties have their own extra requirements.

After you are approved

• You do not reapply every year. The exemption carries forward.
• When you turn 65: If you already have the regular exemption, you must reapply in the next filing period (January 1 to April 1) to move up to the 65+ level. It does not happen on its own.
• When something changes, reapply. This includes marriage, divorce, remarriage, the death of an owner, a new deed, or a change in disability or VA status.
• If you disagree with your home's value, ask for a hearing with your county Board of Supervisors. An appeal normally must be filed by the first Monday in August before the taxes are due.
• Tax due date: Property taxes are due on or before February 1 for property assessed the year before. If you do not pay, the property can be sold at the county tax sale.

Things people miss

• Turning 65 is not automatic. Many people keep the smaller regular exemption for years because they never reapplied.
• Unpaid income tax or an unregistered car can cost you the exemption. These are among the most common reasons exemptions are taken away. If an exemption was given in error, you may have to pay back the tax that was exempted.
• Disability counts too. You do not have to be 65 if you are totally disabled and can prove it.
• Deed timing matters. If you bought or inherited the home late in the year, make sure the deed is filed with the Chancery Clerk before January 7.

Free help

• Your county Tax Assessor handles applications and questions.
• Mississippi Department of Revenue, Property Tax Division: contact options are at dor.ms.gov.
• MS Access to Care (MAC) Center: 844-822-4622, for help finding other services for older adults.

For other programs, see all benefits in Mississippi.

Phone numbers: Free help lines for Mississippi agencies

Check what you may qualify for