MS SB2443

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 to qualify for the same ad valorem tax exemptions and forest acreage tax exemptions available to disabled veterans under existing law.

Updates references throughout Section 27-33-67 from "State Tax Commission" to "Department of Revenue" as the authority determining eligibility for disability-based exemptions.

Takes effect January 1, 2014, with no effect on tax claims, assessments, or liens that accrued before the effective date.