MS HB1689

Duly sworn law enforcement officers employed by the state, county, municipality, or other political subdivision would qualify for an ad valorem tax exemption on their homestead property of up to $7,500 in assessed value, effective January 1, 2023

Officers must provide proof of employment by presenting their official law enforcement identification card or a signed and notarized affidavit from their employing agency's governing authority or chief executive officer

The exemption would be reimbursed to counties starting in the 2024 calendar year for exemptions claimed in the 2023 calendar year

Existing homestead exemption tiers remain unchanged, ranging from $6 for assessed values of $1-$150 up to $300 for assessed values of $7,351 and above for standard qualified homeowners under age 65

The bill amends Mississippi Code Sections 27-33-67 and 27-33-75 and brings forward Section 27-33-31 regarding homestead exemption applications