MS HB290

Adds new subsection (k) to Section 27-33-13 to allow persons age 65 or older who maintain a home as a widow or widower to retain homestead exemption eligibility even if they remarry, provided their spouse also qualifies as head of a family.

Adds new subsection (x) to Section 27-33-19 to extend the same remarriage protection for homestead exemption to dwelling and eligible land owned by persons age 65 or older maintaining a home as widow or widower.

Preserves all existing homestead exemption provisions and does not affect any tax claims, assessments, appeals, or suits for taxes accrued before the effective date.

Takes effect January 1, 2010.