How to Claim the Mississippi Veteran Property Tax Exemption

An honorably discharged veteran with a service-connected total disability pays no property tax on their Mississippi home. To claim the Mississippi veteran property tax exemption, file a homestead exemption application with your county tax assessor between January 1 and April 1, showing proof of honorable discharge and a VA total disability rating.¹ The exemption erases the entire tax bill on your primary residence, with no cap on assessed value, and it continues for an unremarried surviving spouse.

Who Qualifies

Three conditions must be met: honorable discharge from the American military, a service-connected total disability, and Mississippi residency with ownership and occupancy of the home as your primary residence.² The statute uses the phrase “total disability” without setting a percentage. In practice, the VA treats a veteran as totally disabled at a 100% rating, whether that rating comes through the regular schedule or through Total Disability based on Individual Unemployability (TDIU). Mississippi law does not distinguish between the two paths.

If your rating comes through TDIU, confirm with your county assessor before filing. Your VA Benefit Summary Letter should state that you are rated as totally disabled, which is the language the assessor’s office looks for.

Surviving Spouses

An unremarried surviving spouse of a veteran who qualified during their lifetime keeps the full exemption.¹ Remarriage ends it. Effective January 1, 2023, the same total exemption also covers the unremarried surviving spouse of a service member killed or who died on active duty, and the surviving spouse of a reservist or National Guard member who died during active duty training.

Veterans Age 90 and Older

Beginning January 1, 2025, any honorably discharged veteran who reaches age 90 on or before January 1 of the tax year qualifies for the total homestead exemption regardless of disability status.¹ The unremarried surviving spouse of a veteran who qualified this way also receives the exemption.

What Property Counts

The exemption applies only to your homestead, which Mississippi defines as the dwelling, essential outbuildings, and surrounding land you actually occupy as your primary home.³ Rental property, a vacation home, or land held for investment does not qualify. Only the portion used as a residence is exempt.

For a home outside a municipality, the land included cannot exceed 160 acres.⁴ If the tract under your house is smaller than 160 acres, you can add up to three nearby parcels to reach the cap, as long as each is within five miles of the home tract and in the same county (or an adjoining county if you own less than 160 acres in your home county).

Joint ownership matters. Property owned jointly by spouses qualifies in full when either spouse meets the disability requirement. In any other joint ownership arrangement, the exemption covers only the qualifying owner’s share.²

Documents to Bring

Pull these together before you go to the assessor’s office:

Your DD-214 showing honorable discharge.
Your VA Benefit Summary Letter stating a service-connected total disability. The letter is available through your account on VA.gov.⁵
Property information: parcel number from a prior tax statement or assessment notice, deed book and page number where your ownership is recorded, and the acreage.

The application uses a form prescribed by the Mississippi Department of Revenue and is submitted in quadruplicate.⁶ You will provide your name, date of birth, Social Security number, phone, email, information on any occupants of the home other than your family, how you obtained title, and the purchase price. A married applicant supplies the same identifying information for the spouse. Blank forms are available at the county assessor’s office.

A surviving spouse needs everything above plus a death certificate and proof of marriage to the qualifying veteran.

How and When to File

Applications are accepted only from January 1 through April 1 of the tax year.⁷ The deadline is strict. An application filed after April 1 cannot be accepted, backdated, or considered by the county board of supervisors.⁶ The one narrow exception: if the governor declares a courthouse or assessor’s office so damaged that filing is impossible, the deadline can be extended up to 30 days.

File in person at your county tax assessor’s office. Keep the copy marked “quadruplicate” as your receipt. Once the assessor reviews your documentation and the application is approved, your next tax bill should show a zero balance for property taxes on the homestead. Each year, check your assessment notice to confirm the exempt status still appears on the property record.

Adjusting Your Mortgage Escrow

If your mortgage payment includes an escrow account for property taxes, the exemption turns that account into an overpayment. The servicer will not learn of the change automatically, so contact them once your exemption is approved and request an escrow analysis.

Federal law requires servicers to run an escrow analysis at least annually to identify surpluses, shortages, and deficiencies, and to refund any surplus of $50 or more within 30 days.⁸ Asking for the analysis right after approval, rather than waiting for the annual cycle, moves things along. Going forward, the servicer should recalculate your monthly payment to reflect zero property tax, lowering what you pay each month. If the county sends a refund check for taxes paid before the exemption took effect, deposit it into the escrow account so the servicer’s records match.

Keeping the Exemption

The exemption depends on holding a total disability rating with the VA. A reduction below total disability drops you to a lower homestead tier. Federal regulation does offer meaningful protection: under 38 C.F.R. § 3.951, a disability rating that has been continuously in effect for 20 or more years cannot be reduced below that level unless the VA proves the original rating was based on fraud.⁹ The 20-year clock runs from the effective date of the rating, not the decision letter. Before that mark, the VA can propose a reduction if it believes your condition has improved, and you can submit evidence and request a hearing before any reduction takes effect.

Several changes can end or alter the exemption:

Selling the home. The exemption is tied to you and to that parcel. When you sell, it ends there, and you file a new application for the next home by the following April 1.
Ceasing to occupy the property. The homestead exemption requires actual occupancy as your primary residence. Extended time away from the home can jeopardize it, though Mississippi does recognize temporary absences in limited circumstances.
Remarriage by a surviving spouse. The total veteran exemption ends immediately on remarriage, though a regular homestead exemption based on age or other factors may still apply.
A change in your VA rating. Notify the assessor if your rating drops below total disability. You may still qualify for the general disability tier covering the first $7,500 of assessed value if you remain classified as totally disabled under Social Security or another qualifying federal program.²

Mississippi requires annual certification of eligibility, and gaps between what you filed and what the county has on record tend to surface during audits or when the property changes hands. Reporting changes as they happen protects you.

1
Justia. Mississippi Code 27-33-75 – Homestead Exemption Tax
2
Justia. Mississippi Code 27-33-67 – Exemptions for Persons Under 65 Years of Age Who Are Not Totally Disabled; Exemptions for Persons Over 65 Years of Age and Persons Who Are Totally Disabled
3
Justia. Mississippi Code 27-33-19 – Home and Homestead Defined
4
Justia. Mississippi Code 27-33-23 – Homes Outside a Municipality
5
VA News. View and Download Your VA Decision Letters Online
6
Justia. Mississippi Code 27-33-31 – Duties of Applicant for Homestead Exemption
7
Mississippi Department of Revenue. Homestead Exemption
8
eCFR. 12 CFR 1024.17
9
eCFR. 38 CFR 3.951 – Preservation of Disability Ratings