MS SB3120

Extends homestead exemption eligibility to unremarried surviving spouses of totally disabled homeowners, allowing them to retain the same property tax exemption their deceased spouse held

Currently, unremarried surviving spouses can only inherit the exemption from veterans with service-connected total disability; this bill expands that to include spouses of homeowners disabled under Social Security, Railroad Retirement Act, qualified retirement plans, or Department of Revenue determination

Qualifying disabilities include service-connected veteran disability, total disability under federal Social Security Act or Railroad Retirement Act, disability under a qualified retirement plan, or disability determined by the Mississippi Department of Revenue

The exemption also includes relief from the forest acreage tax on property included in the homestead

Effective date: January 1, 2027