MS SB2245

Extends homestead property tax exemptions to unremarried surviving spouses of veterans with service-connected total disabilities who were honorably discharged from military service.

Allows unremarried surviving spouses of qualified disabled homeowners to claim the same ad valorem tax exemptions as the original homeowner, including exemptions from forest acreage taxes.

Requires the Department of Revenue to determine proper proof of the veteran's service-connected total disability and honorable discharge status for purposes of the surviving spouse's exemption claim.

Takes effect January 1, 2012 and does not affect any tax assessments, claims, or liens that accrued before the effective date.