Mississippi Homestead Exemption: Eligibility, Amounts, and Senior Breaks

The Mississippi homestead exemption cuts the property tax bill on your primary residence by up to $300 a year, and can eliminate it entirely if you are 65 or older or totally disabled. To claim it, you file an application at your county tax assessor’s office between January 1 and April 1 of the tax year, after which the state’s Department of Revenue approves the exemption.¹

Who Qualifies

Four requirements have to be true as of January 1 of the tax year:¹

You hold eligible title to the property, and the ownership instrument is filed with the Chancery Clerk before January 7 of the tax year.
The property is your primary residence. Rentals, vacation homes, and commercial buildings do not count.
You meet the state’s definition of “head of family” under Mississippi Code 27-33-13, which generally means you maintain a household for yourself and a dependent, or you are 65 or older.
You and your spouse comply with Mississippi income tax and road and bridge privilege tax laws. Claiming residency in another state for income tax purposes disqualifies you.

The property itself must be classified as Class I residential real estate, meaning a single-family, owner-occupied home. Agricultural land, vacant lots, and mixed-use properties that fall into Class II or III are ineligible. The homestead land cannot exceed 160 acres.²

If your name is not on the deed, you do not qualify, regardless of how long you have lived in the home.³ Married couples with only one spouse on the title should make sure the titled spouse is the one filing the application.

How and When to Apply

File at the county tax assessor’s office where the property sits. Applications are accepted only between January 1 and April 1, during normal business hours.¹ Miss that window and you lose the exemption for the entire tax year. There is no retroactive filing.

Documentation requirements for the initial application vary by county, so call the assessor’s office before you go. You’ll typically need proof of ownership and residency.

Once the Department of Revenue approves your application, you generally do not refile every year. You do need to submit a new application when your circumstances change: you move, you get married or divorced, you lose a spouse, you turn 65, or you become a totally disabled veteran.

How Much the Regular Exemption Is Worth

For homeowners under 65 who are not totally disabled, the exemption is a credit against taxes owed, up to $300 per year. The credit works on a sliding scale tied to your home’s assessed value, reaching the full $300 once assessed value hits $7,351.⁴ Homes are assessed at 10% of true market value in Mississippi, so a home worth roughly $73,500 or more generates the maximum credit.

The $300 comes off your tax bill directly. It is not a reduction in assessed value. Assessed value above the $7,500 slice is taxed at your county’s normal rate.

Bigger Breaks for Seniors and Disabled Homeowners

Once you turn 65 or qualify as totally disabled, the exemption expands from a capped credit to a full exemption from ad valorem taxes on the first $7,500 of assessed value, which corresponds to about $75,000 in true market value.¹ After the first year, the exemption can grow to cover most future increases in value. If your home falls entirely within that window, your property tax bill can be zero.

A further tier applies to homeowners who reached 65 before January 1, 2015, and their unremarried surviving spouses, who pay no property taxes on their homestead at all.⁴ The 160-acre and $7,500 assessed-value ceilings still apply.²

Proving Disability

If you are claiming the exemption based on disability rather than age, you must show one of the following:⁵

Service-connected total disability as a veteran who received an honorable discharge.
Classification as totally disabled under the Social Security Act, the Railroad Retirement Act, or another federal act approved by the Department of Revenue.

The Department of Revenue makes the final call on whether your proof is sufficient. If you would meet a federal disability standard but earn too much to actually receive benefits, you can still claim the Mississippi exemption. Income does not disqualify you as long as the underlying disability meets the federal standard.

Surviving Spouses

If your spouse qualified for the senior or disability exemption and has since died, you can keep receiving the same exemption as long as you have not remarried.⁵ This is one of the changes that requires refiling with the county assessor.

Mistakes That Cost People the Exemption

The most common one is missing the April 1 filing deadline on an initial application. There is no grace period and no way to apply the exemption retroactively. Close on a home in February and skip filing by April 1, and you pay full taxes for the year.

Ownership timing is the other frequent problem. Title has to be recorded with the Chancery Clerk by January 7 of the tax year.¹ Buy on January 10, and you wait until the following year, even though you could technically submit an application before April 1.

Report changes when they happen. Converting your home to a rental, moving, or a change in marital status can end your eligibility. Leaving those changes unreported exposes you to the penalty for receiving an exemption you were not entitled to.

Penalties for a False Claim

Knowingly filing a false or fraudulent homestead claim is a misdemeanor under Mississippi Code 27-33-59, punishable by a fine of up to $500, up to six months in jail, or both.⁶ The same applies to anyone who helps prepare a fraudulent claim or takes part in schemes using fictitious deeds or mortgages to fake eligibility.

On top of that, anyone who received an exemption they were not entitled to owes double the amount of taxes the county lost. The property itself becomes liable for that amount, so the county can sue or sell the property to collect.⁶ The usual scenario is claiming an exemption on a home you no longer occupy, such as one you have turned into a rental.

A Separate Homestead Protection From Creditors

Mississippi uses the phrase “homestead exemption” for a second, unrelated thing worth knowing about. Under Mississippi Code 85-3-21, a homeowner can protect up to $75,000 in home equity from execution or attachment by most creditors, on up to 160 acres.⁷ Mortgages, tax liens, and other encumbrances are subtracted from the property’s value before the $75,000 cap is measured. Homeowners or surviving spouses over 60 who previously claimed this protection keep it even if they move out of the home temporarily. This creditor shield is separate from the property tax break and does not require the same annual filing at the assessor’s office.

1
Mississippi Department of Revenue. Homestead Exemption
2
Mississippi Secretary of State. Part VI Property Tax Subpart 3 Homestead Exemption
3
Justia Law. Mississippi Code 27-33-19 – Home and Homestead Defined
4
Justia Law. Mississippi Code 27-33-75 – Homestead Exemption Tax Table for Qualified Homeowners Described in Section 27-33-67
5
Justia Law. 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
6
Justia Law. Mississippi Code 27-33-59 – Penalties
7
Justia Law. Mississippi Code 85-3-21 – Homestead Exemption