MISSISSIPPI LEGISLATURE

2019 Regular Session

To: Apportionment and Elections

By: Representative Young

House Bill 142

AN ACT TO PROVIDE THAT FOR THE PURPOSES OF CHAPTER 15, TITLE 23, MISSISSIPPI CODE OF 1972, THERE IS A STRONG REBUTTABLE PRESUMPTION THAT THE LOCATION OF PROPERTY THAT A PERSON CLAIMS FOR HOMESTEAD EXEMPTION IS THE PERSON'S RESIDENCE.

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  For the purposes of Chapter 15, Title 23, Mississippi Code of 1972, there is a strong but rebuttable presumption that the county, municipality or political subdivision in which a person claims any real property for homestead exemption in accordance with Section 85-3-21, is also the location of the person's residence.

     SECTION 2.  This act shall take effect and be in force from and after July 1, 2019.