MS SB2835

Unremarried surviving spouses of members of the U.S. Armed Forces, National Guard, or U.S. Reserves who die in the line of duty while on active duty, inactive duty for training, or while activated by the Governor are exempt from all ad valorem taxes on their homestead property

The exemption applies to deaths occurring during military service, not just combat-related deaths

The full homestead exemption removes the assessed value cap that applies to other homeowners, providing complete property tax relief on the homestead

The exemption takes effect January 1, 2016, with reimbursements to counties beginning in the 2017 calendar year

Amends Mississippi Code Sections 27-33-67 and 27-33-75 to add this new category of qualifying homeowners alongside existing exemptions for those over 65 or totally disabled