MS HB1380

Surviving spouses of deceased homestead exemption holders whose age or disability status is unknown will automatically be moved to primary applicant position and receive the lowest tier exemption under Section 27-33-67(1), rather than being required to file a new application

Applicants who filed timely homestead exemption applications but failed to claim eligibility for additional exemptions under Section 27-33-67(2) may file amended applications that can be considered by the Board of Supervisors and Department of Revenue

References throughout the statute are updated from "commission" to "department" to reflect current agency terminology

Effective date is July 1, 2026