MS SB2094

Extends the homestead exemption for service-connected total disability to the unremarried surviving spouse of a qualifying veteran who has been honorably discharged from military service.

Allows unremarried surviving spouses of disabled homeowners to qualify for ad valorem tax exemptions and forest acreage tax exemptions on property included in the homestead.

Requires proof of service-connected total disability as an American veteran and honorable discharge from military service, or alternative federal disability classifications, as determined by the Department of Revenue.

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

Effective January 1, 2011.