MS SB2246

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

Allows unremarried surviving spouses to qualify for the same ad valorem tax exemptions previously available only to the disabled veteran themselves.

Replaces references to "State Tax Commission" with "Department of Revenue" throughout the statute for administrative purposes.

Exempts unremarried surviving spouses from forest acreage taxes on property included in the homestead exemption.

Takes effect January 1, 2013, with no retroactive application to taxes due or accrued before the effective date.