MS HB80

Amends Mississippi Code Section 27-33-31 to allow persons who miss the April 1 deadline to file homestead exemption applications during the current year and anytime up to April 1 of the following year for that succeeding year.

Maintains the existing prohibition that applications not filed by April 1 of the current year cannot be backdated or accepted for that current year, with the exception of this new filing provision.

Permits the Governor to extend the filing period by up to 30 days if the courthouse or tax assessor's office is damaged to the extent that applications cannot be accepted.

Takes effect July 1, 2019.