MISSISSIPPI LEGISLATURE
2006 Regular Session
To: Finance
By: Senator(s) Dawkins, Gollott, Albritton, Lee (47th), Hewes, Morgan, Williamson, Cuevas, Hyde-Smith, Browning, Burton, Butler, Carmichael, Chaney, Clarke, Dearing, Frazier, Jackson (15th), Jackson (11th), Jackson (32nd), Jordan, King, Kirby, Lee (35th), Little, Mettetal, Posey, Robertson, Ross, Thames, Walls
AN ACT TO AMEND SECTION 27-33-29, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT DWELLING HOUSES LOCATED IN THE COUNTIES OF THE STATE COVERED BY THE PRESIDENTIAL DECLARATION OF MAJOR DISASTER DATED AUGUST 29, 2005, THAT ARE DAMAGED OR DESTROYED AS A RESULT OF HURRICANE KATRINA SO THAT THE FAMILY GROUP IS COMPELLED TO TEMPORARILY RESIDE IN ANOTHER PLACE SHALL CONTINUE TO BE A HOME UNDER THE HOMESTEAD EXEMPTION LAWS FOR A PERIOD OF TWO YEARS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-33-29, Mississippi Code of 1972, is amended as follows:
[Through December 31, 2007, this section shall read as follows:]
27-33-29. In the event a dwelling house, eligible for exemption under this article, is destroyed by fire, flood, storm, or other unavoidable cause, or is demolished or being repaired, so that the family group is compelled to temporarily reside in another place, it shall continue as a home for a period of one year after such occurrence; however, a dwelling house located in any of the counties of the state covered by the Presidential Declaration of Major Disaster for the State of Mississippi (FEMA-1604-DR) dated August 29, 2005, that was destroyed as a result of Hurricane Katrina, or is demolished or being repaired as a result of damage sustained as a result of Hurricane Katrina so that the family group is compelled to temporarily reside in another place, shall continue as a home for a period of two (2) years after such occurrence.
[From and after January 1, 2008, this section shall read as follows:]
27-33-29. In the event a dwelling house, eligible for exemption under this article, is destroyed by fire, flood, storm, or other unavoidable cause, or is demolished or being repaired, so that the family group is compelled to temporarily reside in another place, it shall continue as a home for a period of one (1) year after such occurrence.
SECTION 2. This act shall take effect and be in force from and after its passage.