MS HB554

Extends the homestead property tax exemption to unremarried surviving spouses of service-connected totally disabled veterans who were honorably discharged from military service.

Modifies Section 27-33-67 of Mississippi Code to include surviving spouses in both the under-65 and 65+ homeowner exemption categories.

Surviving spouses must meet the same qualification requirements as the original disabled veteran homeowner to claim the exemption.

Exemption applies to property owned jointly by the surviving spouse and deceased veteran, or property owned in fee simple by the surviving spouse.

Effective January 1, 2010.