MS SB2110

Provides ad valorem tax exemptions for owners of manufactured homes or mobile homes who occupy them as primary residences for at least two consecutive years at the same location, regardless of land ownership.

Exemption amounts range from $6.00 to $300.00 based on assessed value, with half of the exemption applied to school district taxes and half to county general fund taxes.

Owners aged 65 or older or those with total disability qualify for an exemption on up to $7,500 of assessed value with the same two-year residency requirement.

Persons claiming exemptions under this bill cannot simultaneously claim homestead exemption benefits.

Exemptions apply to claims made in 2013 and subsequent years, effective January 1, 2013.