MS SB2009

Allows owners of manufactured homes or mobile homes who occupy them as primary residences for at least two consecutive years at the same location to claim an ad valorem tax exemption on a tiered schedule, ranging from $6.00 to $300.00 depending on assessed value.

Exemption applies regardless of whether the owner owns the underlying land or how the home and land are assessed together.

Prohibits claiming this exemption if the person already claims a homestead exemption.

Provides an additional exemption for owners age 65 or older or totally disabled, exempting up to $7,500.00 of assessed value from all ad valorem taxes under the same residency requirements.

Effective January 1, 2015, with exemptions claimed in 2015 and subsequent years eligible for reimbursement beginning in 2015.