MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Ways and Means

By: Representatives Horne, Robinson (84th)

AN ACT TO AMEND SECTION 27-53-27, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT AN OWNER OF A MOBILE HOME WHO IS SIXTY-FIVE YEARS OF AGE OR OLDER OR DISABLED SHALL BE ALLOWED AN EXEMPTION FROM ALL AD VALOREM TAXES ON NOT IN EXCESS OF $6,000.00 OF THE ASSESSED VALUE OF THE MOBILE HOME IF SUCH MOBILE HOME IS OCCUPIED AS HIS PRIMARY HOME, REGARDLESS OF WHETHER SUCH PERSON OWNS THE LAND ON WHICH THE MOBILE HOME IS LOCATED OR HOW THE MOBILE HOME AND LAND ARE ASSESSED; TO PROVIDE THAT A PERSON MAY NOT CLAIM THE EXEMPTION PROVIDED IN THIS ACT IF THE PERSON CLAIMS AN EXEMPTION UNDER THE HOMESTEAD EXEMPTION LAW; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-53-27, Mississippi Code of 1972, is amended as follows:

27-53-27. (1) The following are exempt from the taxes authorized by this chapter:

(a) House trailers subject to the motor vehicle ad valorem tax law.

(b) Any mobile home located on land which is owned by the same person owning and occupying said mobile home which was assessed on the land rolls at the effective date of this chapter.

(c) Mobile homes owned by and/or in the possession of a dealer as merchandise.

(d) Any nonresident member of the Armed Forces of the United States of America owning and living in a mobile home within the state in compliance with military orders.

(2) Any mobile home owner who is sixty-five (65) years of age or older or who is totally disabled shall be allowed an exemption from all ad valorem taxes on not in excess of Six Thousand Dollars ($6,000.00) of the assessed value of the mobile home if such person occupies the mobile home as his primary home. Such person shall be entitled to the exemption regardless of whether he owns the land on which the mobile home is located or how the mobile home and land are assessed. However, no person may claim an exemption under this subsection (2) if the person claims an exemption under the homestead exemption law.

(3) To qualify for the exemption provided for in subsection (2) of this section because of disability, the mobile homeowner must present proper proof of any of the following:

(a) Service-connected, total disability as an American veteran who has been honorably discharged from military service.

(b) Classification as totally disabled under the federal Social Security Act (42 USCS Section 416(i)), the Railroad Retirement Act or any other federal act approved by the State Tax Commission.

(i) If a person is eligible for classification as totally disabled under the federal acts referred to in this subsection (3)(b), but does not qualify to receive benefits thereunder because his annual income exceeds an amount set as the maximum allowed in qualifying to receive the benefits, then he is eligible for the disability exemption specified in subsection (2) of this section. Proper proof of such eligibility shall be determined by the State Tax Commission.

(ii) If a person is eligible for classification as totally disabled under the federal Social Security Act (42 USCS Section 416(i)), but does not qualify to receive benefits thereunder only because he has not made the necessary social security contributions, then he is eligible for the disability exemption specified in subsection (2) of this section. Proper proof of such eligibility shall be determined by the State Tax Commission.

(c) Classification as totally disabled under the provisions of a retirement plan that is considered to be qualified under the United States Internal Revenue Code. The determination of whether or not a retirement plan is so qualified shall be made by the State Tax Commission.

(d) Classification as totally disabled as determined by the State Tax Commission pursuant to rules and regulations adopted by the State Tax Commission.

Proper proof of classification as totally disabled under the federal acts referred to in subsection (3)(b) or (3)(c) of this section, including proof of the total disability and of eligibility to qualify to receive benefits under the relevant federal act or qualified retirement plan, shall be determined by the State Tax Commission.

A mobile home owned jointly by husband and wife and a mobile home owned in fee simple by either spouse, if either spouse fulfills the age or disability requirement, shall be eligible for the exemption provided in subsection (2) of this section. On all other jointly owned mobile homes, the amount of the allowable exemption shall be determined on the basis of each individual joint owner's qualifications and pro rata share of the property.

SECTION 2. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

SECTION 3. This act shall take effect and be in force from and after January 1, 2000.