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MS HB1380

Bill

Official Source

Status

Passed

3/25/2026

Primary Sponsor

John Lamar

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Surviving spouses of deceased homestead exemption recipients will automatically be moved to primary applicant status and receive the lowest tier exemption (Section 27-33-67(1)) when their age or disability status is unknown and no new application has been filed
  • Removes the previous requirement that surviving spouses who don't qualify for the higher exemption must file a new application
  • Allows amended applications for additional homestead exemption to be filed and considered by the Board of Supervisors and Department of Revenue when an applicant previously failed to claim eligibility for enhanced exemptions
  • Updates statutory references throughout to replace "commission" with "department" (Department of Revenue)
  • Effective date: July 1, 2026

Legislative Description

Homestead exemption; revise provisions regarding surviving spouses and applications.

Last Action

Approved by Governor

3/25/2026

Committee Referrals

Finance2/13/2026
Ways and Means1/19/2026

Full Bill Text

No bill text available