MS SB3001

Provides complete exemption from all ad valorem taxes on homestead property for persons with service-connected total disability who have been honorably discharged from military service.

Extends the same complete homestead tax exemption to unremarried surviving spouses of disabled veterans described above.

Exemption applies to claims made in the 2011 calendar year and later, with reimbursement beginning in the 2012 calendar year.

Also exempts the covered homestead property from forest acreage taxes authorized under Section 49-19-115.

Effective January 1, 2011, with no effect on tax claims or assessments for periods prior to the effective date.