Homestead Exemption

What is Homestead Exemption?

In 1938, the Mississippi Legislature enacted a law that would allow a property owner tax relief on his permanent (primary) residence. It is the responsibility of the applicant to take advantage of this privilege as this exemption is not granted automatically. An applicant must apply with the Tax Assessor and qualify for the exemption before it can be granted.

There are two (2) types of Homestead Exemptions:

  • Regular
    Allows for a graduated tax credit up to $300 on a home, limited to the first $7,500 of assessed value

  • Additional
    Allows for a total exemption from ad valorem taxes on properties, limited to the first $7,500 of assessed value

The regular exemption is given to all eligible applicants. Applicants who are sixty-five (65) years old or older or who are totally disabled and can provide proof of such are eligible for the additional exemption.

  • One must be a bona fide resident of Mississippi

  • One must hold eligible title to the property

  • One must occupy the property as a primary residence on or before January 1st of the filing year

  • All vehicles possessed must be titled and tagged in Mississippi

  • Must pay all local and state taxes in the taxing district in which they reside

How To Apply For Homestead Exemption

First time applicants who meet the above requirements should file with the Tax Assessor between January 1st and April 1st.

For Harrison County, CLICK HERE.

For Jackson County, CLICK HERE.