MS HB280

Extends homestead property tax exemption to unremarried surviving spouses of veterans with service-connected total disabilities 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-or-older homeowner exemption categories.

Surviving spouses must remain unmarried to qualify for the exemption and receive the same tax exemption amounts as the original disabled veteran homeowner.

Effective date is January 1, 2011.

Does not affect any tax claims, assessments, or liens for taxes accrued before the effective date.