Senate Bill 2808 Summary

• Amends Section 27-33-67 of the Mississippi Code to allow unremarried surviving spouses of totally disabled homeowners to receive the same homestead property tax exemption that the deceased spouse held.

• Extends eligibility for homestead exemptions to surviving spouses of homeowners who were totally disabled based on service-connected veteran status, Social Security Act classification, Railroad Retirement Act classification, qualified retirement plan classification, or Department of Revenue determination.

• Surviving spouses must meet the same proof requirements as the original disabled homeowner to qualify for the exemption.

• Also exempts qualifying surviving spouses from forest acreage taxes on property included in the homestead.

• Effective January 1, 2026.