MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Finance

By: Senator(s) Gollott, Cuevas, Woodfield, Kirby, Browning, White (29th)

AN ACT TO AMEND SECTION 27-53-27, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT ANY OWNER OF A MOBILE HOME WHO IS 65 YEARS OF AGE OR OLDER AND WHO DOES NOT OWN THE PROPERTY UPON WHICH HIS MOBILE HOME IS LOCATED 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; 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 homeowner who is sixty-five (65) years of age or older or who is totally disabled and who does not own the land upon which his mobile home is located 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 mobile home is occupied as his primary home.

(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 USCA 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, 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 USCA 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.

SECTION 2. This act shall take effect and be in force from and after January 1, 2000.