MS HB28

Adds new subsection (k) to Section 27-33-13 defining "head of a family" to include a person age 65 or older who maintains a home as a widow or widower and may continue to qualify even if they remarry, provided their spouse also qualifies as head of a family.

Adds new subsection (x) to Section 27-33-19 defining "home" or "homestead" to include a dwelling and eligible land owned by a person age 65 or older who maintains a home as a widow or widower, even if the person remarries and their spouse also qualifies as head of a family.

Preserves all existing homestead exemption claims and tax assessments accrued before the bill's effective date, with no impact on pending or future claims related to taxes due prior to implementation.

Effective date: January 1, 2011.