2023
Regular Session
Homestead; provide full exemption for unremarried surviving spouse of U.S. military member killed on active duty or training.
AN ACT TO AMEND SECTION 27-33-75, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A QUALIFIED HOMEOWNER WHO IS THE UNREMARRIED SURVIVING SPOUSE OF A MEMBER OF THE UNITED STATES ARMED FORCES WHO WAS KILLED OR DIED ON ACTIVE DUTY, OR OF A MEMBER OF A RESERVE COMPONENT OF THE UNITED STATES ARMED FORCES OR OF THE NATIONAL GUARD WHO WAS KILLED OR DIED ON ACTIVE DUTY FOR TRAINING, SHALL BE ALLOWED AN EXEMPTION FROM ALL AD VALOREM TAXES ON THE ASSESSED VALUE OF THE HOMESTEAD PROPERTY; TO AMEND SECTION 27-33-31, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT SUCH A HOMEOWNER, AS WELL AS A HOMEOWNER ALLOWED AN EXEMPTION FROM ALL AD VALOREM TAXES ON THE ASSESSED VALUE OF HOMESTEAD PROPERTY DUE TO A SERVICE-CONNECTED, TOTAL DISABILITY AS AN AMERICAN VETERAN WHO HAS BEEN HONORABLY DISCHARGED FROM MILITARY SERVICE, OR THE UNREMARRIED SURVIVING SPOUSE OF SUCH A HOMEOWNER, SHALL BE PERMITTED TO APPLY FOR THE EXEMPTION WITHIN 30 CALENDAR DAYS OF THE CLOSING DATE FOR THE HOMESTEAD PURCHASE, BUT NOT LATER THAN DECEMBER 31 OF THE YEAR OF PURCHASE; TO PROVIDE THAT IF, AT THE TIME OF APPLICATION, THE APPLICANT HAS HOMESTEAD EXEMPTION ON ANOTHER PROPERTY, THE EFFECT OF THE NEW APPLICATION ON THE OLD HOMESTEAD PROPERTY SHALL BE THE SAME AS IF THE NEW APPLICATION WERE FILED ON OR BEFORE APRIL 1; TO REPEAL SECTIONS 27-33-69, 27-33-71 AND 27-33-73, MISSISSIPPI CODE OF 1972, WHICH PROVIDE TABLES FOR AD VALOREM TAX EXEMPTIONS CLAIMED AND FOR WHICH REIMBURSEMENT WAS MADE IN PREVIOUS YEARS; TO AMEND SECTION 27-33-67, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE REPEAL OF THE ABOVE SECTIONS; TO BRING FORWARD SECTION 27-33-33, MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.
06/27/23 at 13:45
S
B
2700
Senate Bill 2700
SB 2700
S
Law
Revenue
Yes
Three/Fifths
January 1, 2023
340
Ways and Means
F
../../House_cmtes/WM.xml
Finance
F
../../Senate_cmtes/FI.xml
DeBar
../../Senate_authors/DeBar.xml
Barnett
../../Senate_authors/Barnett.xml
Barrett
../../Senate_authors/Barrett.xml
Blackwell
../../Senate_authors/Blackwell.xml
Blount
../../Senate_authors/Blount.xml
Boyd
../../Senate_authors/Boyd.xml
Branning
../../Senate_authors/Branning.xml
Bryan
../../Senate_authors/Bryan.xml
Butler (36th)
../../Senate_authors/Butler_(36th).xml
Butler (38th)
../../Senate_authors/Butler_(38th).xml
Carter
../../Senate_authors/Carter.xml
Caughman
../../Senate_authors/Caughman.xml
Chassaniol
../../Senate_authors/Chassaniol.xml
Chism
../../Senate_authors/Chism.xml
DeLano
../../Senate_authors/DeLano.xml
England
../../Senate_authors/England.xml
Fillingane
../../Senate_authors/Fillingane.xml
Frazier
../../Senate_authors/Frazier.xml
Harkins
../../Senate_authors/Harkins.xml
Hickman
../../Senate_authors/Hickman.xml
Hill
../../Senate_authors/Hill.xml
Hopson
../../Senate_authors/Hopson.xml
Horhn
../../Senate_authors/Horhn.xml
Jackson
../../Senate_authors/Jackson.xml
Johnson
../../Senate_authors/Johnson.xml
Jordan
../../Senate_authors/Jordan.xml
Kirby
../../Senate_authors/Kirby.xml
McCaughn
../../Senate_authors/McCaughn.xml
McDaniel
../../Senate_authors/McDaniel.xml
McLendon
../../Senate_authors/McLendon.xml
McMahan
../../Senate_authors/McMahan.xml
Michel
../../Senate_authors/Michel.xml
Moran
../../Senate_authors/Moran.xml
Norwood
../../Senate_authors/Norwood.xml
Parker
../../Senate_authors/Parker.xml
Parks
../../Senate_authors/Parks.xml
Polk
../../Senate_authors/Polk.xml
Seymour
../../Senate_authors/Seymour.xml
Simmons (12th)
../../Senate_authors/Simmons_(12th).xml
Simmons (13th)
../../Senate_authors/Simmons_(13th).xml
Sojourner
../../Senate_authors/Sojourner.xml
Sparks
../../Senate_authors/Sparks.xml
Suber
../../Senate_authors/Suber.xml
Tate
../../Senate_authors/Tate.xml
Thomas
../../Senate_authors/Thomas.xml
Thompson
../../Senate_authors/Thompson.xml
Whaley
../../Senate_authors/Whaley.xml
Wiggins
../../Senate_authors/Wiggins.xml
Williams
../../Senate_authors/Williams.xml
Younger
../../Senate_authors/Younger.xml
A
../../code_sections/027/00330075.xml
A
../../code_sections/027/00330031.xml
RP
../../code_sections/027/00330069.xml
RP
../../code_sections/027/00330071.xml
RP
../../code_sections/027/00330073.xml
A
../../code_sections/027/00330067.xml
BF
../../code_sections/027/00330033.xml
1
01/16 (S) Referred To Finance
2
02/21 (S) Title Suff Do Pass
3
02/22 (S) Passed
../../../../2023/pdf/votes/senate/0510009.pdf
4
02/23 (S) Transmitted To House
5
02/23 (H) Referred To Ways and Means
6
02/28 (H) Title Suff Do Pass
7
03/02 (H) Passed
../../../../2023/pdf/votes/house/0590010.pdf
8
03/03 (H) Returned For Enrolling
9
03/06 (S) Enrolled Bill Signed
10
03/07 (H) Enrolled Bill Signed
11
03/10 Approved by Governor
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../../../../documents/2023/html/SB/2700-2799/SB2700IN.htm
../../../../documents/2023/pdf/SB/2700-2799/SB2700PS.pdf
../../../../documents/2023/dt/SB/2700-2799/SB2700PS.pdf
../../../../documents/2023/html/SB/2700-2799/SB2700PS.htm
../../../../documents/2023/pdf/SB/2700-2799/SB2700SG.pdf
../../../../documents/2023/dt/SB/2700-2799/SB2700SG.pdf
../../../../documents/2023/html/SB/2700-2799/SB2700SG.htm
N
../../../../documents/2023/pdf/fiscalnotes/SB2700.pdf