MS · Tax credit or refund
Mississippi homestead exemption
Yes.
- Main exemption
- $300 tax creditProperty taxes due on the primary home of qualified applicants under 65 who are not disabled (Tier 1)
- Filing deadline
- April 1
- Own and live there by
- January 1
- Renewal
- Renews automatically
- Where to file
- County tax assessor's office (in person)
Yes. Mississippi's regular homestead exemption is a tax credit of up to $300 (based on property value) against the property tax on your primary home. Owners 65+ or totally disabled are exempt on the first $7,500 of assessed value, and some veterans and surviving spouses pay no property tax at all. Apply in person at your county tax assessor's office between January 1 and April 1.
Last verified · Sources
How much the Mississippi exemption is worth
Eligible applicants can receive a tax credit of up to $300, based on property value, against taxes due on the property.
$300 tax credit · applies to property taxes due on the primary home of qualified applicants under 65 who are not disabled (tier 1) · source
Who qualifies
- You own and occupy the home as your primary residence on January 1, with the deed filed with the Chancery Clerk before January 7
- You meet the state's "head of family" definition
- You and your spouse file Mississippi income tax as residents and keep your vehicles registered in Mississippi
Deadline and renewal
Applications are accepted only in person at the county tax assessor's office, during business hours, between January 1 and April 1.
Once allowed, the exemption is credited each year without refiling. Reapply after any change in ownership, use, occupancy or marital status, or when you turn 65 to move to the higher tier.
Extra breaks for seniors, veterans and disabled owners
| Who | Program | Amount | Details |
|---|---|---|---|
| Seniors | Tier 2: age 65+ exemption | $7,500 off assessed value | Owners 65 or older by January 1 pay no tax on the first $7,500 of assessed value. After the first year, the exemption can grow to cover most future increases in value. Source |
| Veterans | Tier 3: service-connected totally disabled veterans | Not in our data | Honorably discharged veterans with a service-connected total disability pay no property tax on their homestead. Veterans 90 or older by January 1 also qualify. Source |
| Disabled owners | Tier 2: totally disabled exemption | $7,500 off assessed value | Totally disabled owners get the same $7,500 exemption with proof such as Social Security disability classification, IRS Schedule R or letters from two physicians. Source |
| Surviving spouses | Tier 3: unremarried surviving spouses | Not in our data | Unremarried surviving spouses of qualifying veterans, and of service members, reservists or National Guard members who died on active duty or training, are fully exempt. Source |
Law: Miss. Code Ann. §§27-33-1 through 27-33-79
Mississippi county guides
County guides for Mississippi are not published yet. File with: County tax assessor's office (in person).
Frequently asked questions
Can I apply online?
No. Applications are only accepted in person at your county tax assessor's office between January 1 and April 1.
Do I need to reapply when I turn 65?
Yes. Reapply during the next filing period to move to the age 65 tier with the $7,500 exemption.
What can make me lose the exemption?
Common reasons include not filing or paying Mississippi income tax, filing as a nonresident, not registering vehicles in Mississippi, or claiming more than one homestead. You may have to repay the exemption.
Sources
- Homestead Exemption · Mississippi Department of Revenue
Last verified
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