MS SB2318

Amends Section 27-33-19 of the Mississippi Code to add a new subsection (x) defining "home" or "homestead" to include dwellings and eligible land conveyed to a trust trustee for a beneficiary's benefit, with the trust dissolving upon the beneficiary's death.

Qualifies trust-held property for homestead exemption only if the beneficiary would otherwise meet the requirements to be head of a family.

Effective date is January 1, 2011.