MS HB419

Unremarried surviving spouses of honorably discharged American veterans who are 85 years of age or older would receive a complete exemption from all ad valorem (property) taxes on their homestead, effective January 1, 2027.

The exemption applies to the full assessed value of the homestead property, not a capped amount like the standard $7,500 exemption limit for other qualified homeowners.

Qualifying spouses must reach 85 years of age on or before January 1 of the year for which the exemption is claimed and must remain unmarried.

The bill amends Section 27-33-75 of the Mississippi Code and would take effect July 1, 2026, with exemptions first claimable for the 2027 calendar year and reimbursements beginning in 2028.