MISSISSIPPI LEGISLATURE

2016 Regular Session

To: Finance

By: Senator(s) Younger, Blackmon, Seymour, Parker

Senate Bill 2835

AN ACT TO AMEND SECTIONS 27-33-67 AND 27-33-75, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE UNREMARRIED SURVIVING SPOUSE OF A MEMBER OF THE ARMED FORCES OF THE UNITED STATES, NATIONAL GUARD OR UNITED STATES RESERVES WHO DIES IN THE LINE OF DUTY WHILE SERVING ON ACTIVE DUTY, INACTIVE DUTY FOR TRAINING OR WHILE ACTIVATED BY ORDER OF THE GOVERNOR, SHALL BE EXEMPT FROM ALL AD VALOREM TAXES ON THE HOMESTEAD PROPERTY; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-33-67, Mississippi Code of 1972, is amended as follows:

27-33-67. (1) Each qualified homeowner under sixty-five (65) years of age on January 1 of the year for which the exemption is claimed, and who is not totally disabled as herein defined shall be exempt from ad valorem taxes in the amount prescribed in Section 27-33-69, 27-33-71, 27-33-73 or 27-33-75, whichever is applicable to the year for which the exemption is claimed.

(2) Each qualified homeowner who has reached sixty-five (65) years of age on or before January 1 of the year for which the exemption is claimed, who is totally disabled as herein defined, or who is the unremarried surviving spouse of a homeowner referred to in paragraph (a) of this subsection (2), shall be exempt from ad valorem taxes in the manner prescribed in Section 27-33-69, 27-33-71, 27-33-73 or 27-33-75, whichever is applicable to the year for which the exemption is claimed.

To qualify for the exemptions provided for in this article because of disability, the 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 Department of Revenue.

(i) If a person is eligible for classification as totally disabled under the federal acts referred to in this subsection (2)(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 exemptions specified in this article. Proper proof of such eligibility shall be determined by the Department of Revenue.

(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 exemptions specified in this article. Proper proof of such eligibility shall be determined by the Department of Revenue. The provisions of this subparagraph (ii) shall apply to any homeowner filing for the disability exemption on or after January 1, 1992.

(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 Department of Revenue.

(d) Classification as totally disabled as determined by the Department of Revenue pursuant to rules and regulations adopted by the Department of Revenue.

Proper proof of classification as totally disabled under the federal acts referred to in subsection (2)(b) or (2)(c), 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 Department of Revenue.

(3) Each qualified homeowner who is the unremarried surviving spouse of a member of the Armed Forces of the United States, National Guard or United States Reserves who dies in the line of duty while serving on active duty, inactive duty for training or while activated by order of the Governor shall be exempt from ad valorem taxes in the manner prescribed in Section 27-33-75.

(4) The property owned jointly by husband and wife and property owned in fee simple by either spouse, if either spouse shall fulfill the age or disability requirement, shall be eligible for the exemption allowed in this article in full. On all other jointly owned property, 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.

( * * *35) Those homeowners and unremarried surviving spouses described in subsection (2) of this section and who qualify for the exemptions under this article shall also be exempt from the forest acreage tax authorized by Section 49-19-115 applicable to property included in the homestead.

SECTION 2. Section 27-33-75, Mississippi Code of 1972, is amended as follows:

[With regard to any county that has not completed an update in the valuation of Class I property, as designated by Section 112, Mississippi Constitution of 1890, in the county according to procedures prescribed by the State Tax Commission and in effect on January 1, 2001, and has not implemented such valuations for the purposes of ad valorem taxation, this section shall read as follows:]

27-33-75. (1) Qualified homeowners described in subsection (1) of Section 27-33-67 shall be allowed an exemption from ad valorem taxes according to the following table:

ASSESSED VALUE HOMESTEAD

OF HOMESTEAD EXEMPTION

$ 1 - $ 150........................................... $ 6.00

151 - 300........................................... 12.00

301 - 450........................................... 18.00

451 - 600........................................... 24.00

601 - 750........................................... 30.00

751 - 900........................................... 36.00

901 - 1,050........................................... 42.00

1,051 - 1,200........................................... 48.00

1,201 - 1,350........................................... 54.00

1,351 - 1,500........................................... 60.00

1,501 - 1,650........................................... 66.00

1,651 - 1,800........................................... 72.00

1,801 - 1,950........................................... 78.00

1,951 - 2,100........................................... 84.00

2,101 - 2,250........................................... 90.00

2,251 - 2,400........................................... 96.00

2,401 - 2,550........................................... 102.00

2,551 - 2,700........................................... 108.00

2,701 - 2,850........................................... 114.00

2,851 - 3,000........................................... 120.00

3,001 - 3,150........................................... 126.00

3,151 - 3,300........................................... 132.00

3,301 - 3,450........................................... 138.00

3,451 - 3,600........................................... 144.00

3,601 - 3,750........................................... 150.00

3,751 - 3,900........................................... 156.00

3,901 - 4,050........................................... 162.00

4,051 - 4,200........................................... 168.00

4,201 - 4,350........................................... 174.00

4,351 - 4,500........................................... 180.00

4,501 - 4,650........................................... 186.00

4,651 - 4,800........................................... 192.00

4,801 - 4,950........................................... 198.00

4,951 - 5,100........................................... 204.00

5,101 - 5,250........................................... 210.00

5,251 - 5,400........................................... 216.00

5,401 - 5,550........................................... 222.00

5,551 - 5,700........................................... 228.00

5,701 - 5,850........................................... 234.00

5,851 and above......................................... 240.00

Assessed values shall be rounded to the next whole dollar (Fifty Cents (50¢) rounded to the next highest dollar) for the purposes of the above table.

One-half (1/2) of the exemption allowed in the above table shall be from taxes levied for school district purposes and one-half (1/2) shall be from taxes levied for county general fund purposes.

(2) Qualified homeowners described in subsection (2) of Section 27-33-67 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 homestead property.

(3) This section shall apply to exemptions claimed in the 1988 calendar year for which reimbursement is made in the 1989 calendar year and to exemptions claimed for which reimbursement is made in subsequent years.

[With regard to any county that has completed an update in the valuation of Class I property, as designated by Section 112, Mississippi Constitution of 1890, in the county according to procedures prescribed by the State Tax Commission and in effect on January 1, 2001, and for which the State Tax Commission has certified that such new valuations have been implemented for the purposes of ad valorem taxation, this section shall read as follows:]