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Homestead Exemption01

​35.VI.03.01 Mississippi Administrative Code
Part VI, Sub-part 03, Chapter 1

100

The Tax Commission performs two functions in reference to homestead exemption. The first function is to determine the eligibility of taxpayers who wish to obtain an exemption from ad valorem property taxes. The second function is to reimburse the taxing unit who suffers a tax loss because of its exemption.

101

EXEMPTIONS
Homestead Exemption is a privilege offered to eligible taxpayers by the State of Mississippi. The exemption is not granted automatically. An application must be filed and each taxpayer must qualify for the exemption. There are two types of exemptions regular and additional.
1. Regular
The regular exemption is given to all eligible taxpayers. The exemption is from all ad valorem taxes assessed to property, limited to the first seven thousand five hundred dollars ($7,500) of assessed value, and limited to three hundred dollars ($300) of actual exempted tax dollars. Any ad valorem taxes imposed on the assessed value of property over the first seven thousand five hundred dollars ($7,500) must be paid. Assessed value is determined by the tax assessor of the county in which property is located. Homestead property is usually classified as Class 1 property with a 10% assessment rate; however, if any income producing activity is located on the property, it may be classified as Class 2 with a 15% assessment rate. Class 1 property is not necessarily homestead property.
2. Additional
Any taxpayer that qualifies for the additional exemption has an even greater exemption offered to them. The requirements for the additional exemption are detailed in Rule 3 - Applicant. The exemption is from all ad valorem taxes assessed to property, limited to the first seven thousand five hundred dollars ($7,500) of assessed value. No dollar limit is placed on the actual exempted tax dollars. Any ad valorem taxes imposed on the assessed value of property over the first seven thousand five hundred dollars ($7,500) must be paid.

102

REIMBURSEMENT
The Tax Commission reimburses the taxing unit for each eligible and allowed taxpayer. The counties and the separate school districts are reimbursed for the regular exemptions. The municipalities are reimbursed for the additional exemptions.
1. Requirements
In order for a taxing unit to receive reimbursement for any tax loss suffered due to an allowed homestead exemption, a request must be made to the homestead exemption office.

  a. County
For a county, the request consists of the ORIGINAL copies of the Certificate of Tax loss, the Recapitulation of Homestead Exemptions (Supplemental Roll), Affidavit of Rolls, and the homestead exemption applications.
b. Municipality
For a municipality, this request consists of the ORIGINAL copies of the Certificate of Tax Loss, a Municipal Recapitulation of Homestead Exemptions (Municipal Supplemental Roll), Affidavit of Municipal Rolls, and the Certified Tax Levy.

2. When
The reimbursement is made in two payments during the year. The first payment is made March 1 and is approximately one half (1/2) of the total amount to be reimbursed. The second payment is made September 1 and is the remainder of the total amount due. If a school taxing unit is in need of the second payment before the school year begins, a Certificate of Necessity, Form 72-035, is submitted to the Tax Commission and the second payment will be made June 1. Reimbursement may be withheld until a taxing unit submits a proper request.
3. Regular exemptions
For each regular exemption, a total of one hundred dollars ($100) per applicant is reimbursed to the taxing unit. One half or fifty dollars ($50) is reimbursed for county taxes exempted. One-half or fifty dollars ($50) is reimbursed for school taxes exempted. The taxpayer is entitled to a maximum of three hundred dollars ($300) of exemption and a minimum of six dollars ($6) of exemption; however, the reimbursement made to the county will always be one hundred dollars ($100) per applicant. Each reimbursement check is accompanied by a Notice of Distribution, Form 72-036. This form indicates the amount of reimbursement to the county general fund and the school district fund.
4. Additional Exemptions
For additional exemptions, the municipality in whose taxing district the applicant has claimed homestead property is reimbursed for the tax losses suffered. The actual tax loss suffered by the municipality is reimbursed with a limit of two hundred dollars ($200) per applicant. An eligible applicant is given his full exemption from the municipality; however, the reimbursement is limited to two hundred dollars ($200) per applicant. Each reimbursement check is accompanied by a Notice of Distribution, Form 72-037, which indicates the amount of reimbursement.
5. Amount
To determine the amount of reimbursement due a taxing unit, begin with the figure shown on the Certificate of Tax Loss, subtract all charges, and add all credits. The result will be the total amount of reimbursement for the year. A taxing unit is limited in the amount of reimbursement it can receive. The amount of reimbursement cannot be more than one hundred six percent (106%) of the previous year's reimbursement. The reimbursement cannot be less than the amount reimbursed the previous year unless the number of applicants has been reduced. All documents needed to determine the actual amount of reimbursement due are sent to the various taxing units.

103 (Reserved)​
​​
35.VI.03.01
  
Homestead Exemption02

35.VI.03.02 Mississippi Administrative Code
Part VI, Sub-part 03, Chapter 2​

100

Occasionally, it becomes necessary to make adjustments to the request for reimbursement of tax loss. These adjustments are of three general classes, affecting the applicant and the taxing unit, affecting only the taxing unit, and affecting only the applicant.

101

CAUSES TO REJECT REIMBURSEMENT
For the purpose of this article and specifically Section 27-33-41 (c), the phrase "substantial particular" shall include in its meaning the following conditions. These conditions shall be considered, by the Tax Commission, some of the more common causes to reject for reimbursement of tax loss any exemption granted by the Board of Supervisors. Note that the causes to reject for reimbursement are not limited to the conditions listed below. The charge(s) will be stated on the Notice of Adjustment, Form 72-026, which is sent to the taxing unit. Following the charge is the reference to the section of the laws that governs each particular situation.

101.01

The following charges are causes to reject reimbursement to the taxing unit and to disallow the applicant’s additional exemption:
1. Applicant is not a bona fide resident of Mississippi. 27-33-19 and 27-33-63 (2)
2. Applicant or applicant's spouse claims to be a resident of another state when assessed with income tax. 27-33-63(2)
3. Applicant is separated, does not have custody of minor children and does not live in the home at the time of separation. 27-33-13 (c) & (d)
4. Jointly owned property by separated husband and wife that is not the home at the time of separation is not eligible. 27-33-19 (c)
5. Applicant is not a natural person. 27-33-13
6. Taxing unit had no tax loss as a result of this application. 27-33-41
7. Applicant is not defined as the head of a family. 27-33-13 and 27-33-19
8. Application is incomplete causing eligibility to be undeterminable. 27-33-31 (n & r) and 27-33-41(c) 
9. Application was not filed by April 1st. 27-33-31 (a)
10. Application was not signed by applicant or his spouse and a copy of written authority was not attached to the application. 27-33-31 (o) and 27-33-41 (c)
11. Signature of applicant was not acknowledged by Tax Assessor or his deputy. 27- 33-31 (a) and 27-33-33 (e)
12. Applicant or applicant's spouse was allowed exemption on other property. 27-33- 21 (c) 
13. Exemption allowed on property not claimed on application. 27-33-32 (i) and 27- 33-35 (b)
14. Certified copy of resident county application was not attached. 27-33-31 (d) and 27-33-23 (f)
15. Exemption allowed on undivided estate property that is not eligible. 27-33-19
16. Dwelling and/or land not separately assessed on the land roll is not eligible. 27- 33-19 and 27-33-33 (a)
17. Disjoined urban property is not eligible. 27-33-35 and 27-33-21 (h)
18. Property containing more than for (4) disjoined tracts combined is not eligible. 27-33-23 (e) and 27-33-21 (h)
19. Exemption allowed on property and/or dwelling that is not eligible. 27-33-19 and 27-33-21

20. a. Property containing more than 160 acres is not eligible. 27-33-23 (b) and 27-33-21 (h)
b. An assessed value exceeding $ 7,500 was allowed on the supplemental roll. 27-33-75


21. Disjoined tracts located more than five (5) miles from home tract are not eligible. 27-33-23 (e) and 27-33-21 (h)
22. Property is not eligible. Applicant owned other eligible property that must be preferred. 27-33-23 (c) & (d) and 27-33-21 (h)
23. Applicant does not occupy the property as his primary home. 27-33-19 and 27- 33-21

24.

The property is not eligible:

a. The assessed value of the property associated with the business activity is greater than one-fifth (1/5) of the total assessed value of the home. 27-33- 19 (h) 
b. The property is excluded from the definition of a home. 27-33-21 (a) & (b) (Property used as gins, sawmills, gas stations, repair shops, etc. is not eligible).

25. Any property and/or dwelling that is occupied under an agreement to buy or under a conditional sale is not eligible. 27-33-21 (d)
26. Property that is rented or is available for rent is not eligible. 27-33-21 (a) & (g)
27. Jointly owned land is not eligible when combined with individually owned land
that has been claimed for exemption. 27-33-21 (e)
28. Individually owned land combined with land that holds a life estate is not eligible. 27-33-21 (e)
29. Property that has more than six (6) rooms available for rent is not eligible. 27-33- 19 (f) and 27-33-21 (a)
30. Property that keeps more that eight (8) boarders is not eligible. 27-33-19 (g) and 27-33-21 (a)
31. Applicant did not hold eligible title to this property on January 1. 27-33-17 (f)
32. The instrument by which applicant claims title to this property was not of record as of January 7. 27-33-17 (f)
33. Property claimed for exemption acquired by purchase where one-fourth (1/4) the price has not been paid and there is no instrument showing payments of normal interest and principal is not eligible. 27-33-21 (f) and 27-33-31 (l)

34. a. Applicant or applicant's spouse owns and/or is in possession of a vehicle with out of state tags. 27-33-63 (2). If the vehicle receives Mississippi tags, or if applicant is no longer in possession of vehicle, proof of such must be presented to the Clerk so that objection may be made to this charge.
b. Applicant or applicant's spouse has failed to comply with road and bridge privilege tax laws. 27-33-63 (2).

35. Applicant or applicant's spouse has failed to comply with the income tax laws of Mississippi. 27-33-63 (2). If this income tax liability has been satisfied, proof of payment (Letter of Release) must be presented to the Clerk of the Board of Supervisors so that objection may be made to this charge.
36. Property with no residence is not eligible. 27-33-19
37. Property with no land value is not eligible. 27-33-19
38. Trust property not occupied or assessed to beneficiary is not eligible. 27-33-17 (b)
39. Valid application is not on file. 27-33-31 (a)
40. Applicant has made a fraudulent application. 27-33-31 (q) and 27-33-41 (c)
41. Applicant has requested homestead exemption to be removed. 27-33-41
42. Applicant and spouse are not actually and legally living together. 27-33-19 (c)
43. Applicant did not reside in the home as of January 1. 27-33-7

101.02

*The following charges are causes to reject reimbursement of tax loss that affect only the taxing unit and not the applicant.
1. *No application was received in Tax Commission office in the manner as required by statute. 27-33-33(q), 27-33-35 (a), and 27-33-41 (c)
2. * There is an error in the supplemental roll count. 27-33-35 (d) and 27-33-41 (c) 
3. *There is an error in the amount of reimbursement requested which is limited to $200 per applicant. 27-33-77

101.03

The following charge is the cause to disallow the applicant his additional exemption only. This charge does not affect the reimbursement to the county, but does disallow the applicant's additional exemption. This charge does effect the reimbursement to the municipality, if the applicant's property is located within the municipality's taxing district.
**Applicant is not eligible for the additional exemption sought. 27-33-67 (2)

102

APPLICANT AND THE TAXING UNIT
1. The first class of adjustments affect both the applicant and the taxing unit. These adjustments are necessary because the exemption allowed is ineligible in its entirety. Subsection 101.01, paragraphs 1 through 43, are causes to deny an applicant's homestead exemption after it has been allowed by the county Board of Supervisors. When an applicant's exemption has been denied, it affects the amount of reimbursement due a taxing unit. The exemption no longer exists; therefore, the taxing unit does not suffer any tax loss.
2. Subsection 101.03 is the charge used when an applicant's additional exemption is disallowed. There are times when the qualification of the additional exemption has not been proved is disallowed. The reimbursement made to a county taxing unit is not affected. No additional money is reimbursed for an additional exemption. The reimbursement to a municipal taxing unit would be affected because only additional exemptions are reimbursed to a municipality. In both cases the applicant's exemption would be reduced from the additional exemption status to the regular exemption status.

103

TAXING UNIT ONLY
The second general class of adjustments are those that affect the taxing unit only. These adjustments do not affect the applicant's exemption, only the amount of reimbursement due a taxing unit. Subsection 101.02, paragraphs 1, 2, and 3 are the causes for this type of adjustment.
1. No application received Subsection 101.02, paragraph 1
This applies to the procedure of sending the applications to the Tax Commission office. According to the statute, an application must be in the Tax Commission office by June 1 or the request for reimbursement is to be denied. If, when examining the supplemental roll, no application can be found for a name that is listed, the request for reimbursement of that missing applicant will be rejected.
2. Error in supplemental roll Subsection 101.02, paragraph 2
This applies to errors made in the count of the number of applicants on the supplemental roll. If, upon examination, an error in the count of applicants on the supplemental roll is found, an adjustment shall be made to correct the amount of reimbursement equal to the difference in the count.
3. Error in Reimbursement request Subsection 101.02, paragraph 3
When a municipality has requested reimbursement for an applicant that exceeds the two hundred dollar ($200) limit per applicant, this charge will be made to the municipality. This adjustment does not affect the applicant's exemption, but will reduce the reimbursement to the municipality. This code applies to municipalities only.

104

APPLICANT ONLY

The last class of adjustments are those that will affect only the amount of exemption the applicant received. The following conditions are considered causes to allow only a fraction of the exemption claimed. These conditions do not affect the reimbursement of tax loss to the taxing unit, only the amount of exemption granted an applicant. The Tax Commission determines if the applicant is eligible. The county determines how much exemption will be allowed. Details of the following conditions are discussed in Title 35 of the Mississippi Administrative Code, Part VI, Subpart 2, Chapter 6.
1. One apartment rented
A dwelling having no more than two (2) apartments or a duplex when the owner of the dwelling lives in one apartment or side and rents out the other apartment or side. The owner would be eligible for one-half (1/2) the exemption allowed. 27-33-19 (e).
2. Less than six (6) rented rooms
A dwelling which has no more than six (6) rooms to be rented with an apartment counting as three (3) rooms when the owner occupies the dwelling as a home. The owner would be eligible to one-half (1/2) the exemption allowed. 27-33-19 (f).
3. Business activity
In order to receive homestead exemption on a dwelling owned and occupied by the head of a family in which a business activity is conducted, the assessed value associated with the business must be less than one-fifth (1/5) of the total assessed value of the home. If the activity is a full time business, the owner would be eligible for one-half (1/2) the exemption allowed. 27-33-19 (h).
4. Joint Ownership
When eligible property is jointly owned, the applicant, who is one of the owners, is eligible for exemption on his proportional share of the total assessed value of the property. 27-33-19 (b).

105 (Reserved)​
35.VI.03.02
  
Ad Valorem01

​35.VI.01.01 Mississippi Administrative Code
Part VI, Sub-part 01,Chapter 1

100

Telecommunication companies entitled to refunds under the Mississippi Telecommunications Tax Reform Act shall annually certify under oath to the Tax Commission the assessment of Class IV property and the ad valorem taxes paid in total and for each taxing jurisdiction (county and municipality) in which they have property. This certification shall be submitted to the Tax Commission no later than February 15th for all tax payments made for the preceding assessment year. Failure to submit the appropriate certification by the date specified shall result in the taxpayer not receiving the payment until the following tax year. The certification shall be submitted on the form provided by the Commission and the company shall attach documentation supporting the information reflected in the certification.

101 (Reserved)​
35.VI.1.01
  
Ad Valorem02

35.VI.01.02 Mississippi Administrative Code
Part VI, Sub-part 01, Chapter 2​

100

Pursuant to Miss. Code Ann. Section 27-51-19, the Tax Commission is required to annually prepare and adopt an assessment schedule for motor vehicles. In preparing this schedule, the Commission shall use a computer system package of assessments identified by the VIN ("vehicle identification number"). If the VIN does not produce an assessed value or if the computer system is not in operation, the local tax collector shall use the MSRP ("manufactured suggested retail price") with applicable depreciation percentage for the year in which the vehicle was manufactured.

101

The local tax collector shall be responsible for obtaining a source of MSRP(s) except for new vehicles. The taxpayer shall be responsible for supplying the MSRP for a new vehicle, by submitting a copy of the window sticker with the MSRP, to the tax collector at the time the tag is purchased.

102

The commission will annually furnish to each tax collector an assessment schedule for trailers, motorcycles, special equipment, etc. to be used in the assessment of this type of property. This schedule will be furnished in hard copy or the Commission may use a computer system package of assessments identified by the VIN (“vehicle identification number”). If the VIN does not produce an assessed value or if the computer system is not in operation, the local tax collector shall use the MSRP (“manufactured suggested retail price”) with applicable depreciation percentage for the year in which the vehicle was manufactured. For any model not listed, assess at 30% of current value if known, or use the “cost when new” multiplied by the percentages listed in the schedule for the years listed.

103 (Reserved)


  
Equalization01

35.VI.02.01 Mississippi Administrative Code
Part VI, Sub-part 02, Chapter 1​

100 
To qualify for the expenditure of funds pursuant to Section 27-35-165, of Mississippi Code of 1972:
1.    Plans for reappraisal by any county must contain a provision that the reappraisal work will be performed in conformity with the guidelines established in the appraisal manuals of the Mississippi State Tax Commission.
2.   Any contract for reappraisal entered into by a county must contain a provision that the reappraisal work will be performed in conformity with the guidelines established in the appraisal manuals of the Mississippi State Tax Commission.
101  (Reserved)​
35.VI.2.01
  
Petroleum Tax01

 

35.IX.01 Mississippi Administrative Code

Part IX, Chapter 1

100

Any person other than a common or contract carrier bringing gasoline in quantities exceeding 50 gallons or Special Fuel (diesel fuel, kerosene, jet fuel and fuel oil) in quantities exceeding 500 gallons into this State is required to give notice to the Tax Commission of his intention to import such product.

101

Notice shall be given by:
1. Completing a Mississippi Import Notice form and contacting an inspection station operated by the Mississippi Department of Transportation to report the shipment and obtaining a registration number before the gasoline and/or Special Fuel is brought into the State. This number must be written on both copies of the import notice form and both copies carried on the truck. The identification number assigned by the officer is proof that the proper notice was given to the Tax Commission. The original (white) copy of the import notice must either be surrendered at an inspection station or mailed to the Tax Commission.
2. Accessing the web site provided by the Mississippi Department of Transportation (MDOT), registering the shipment and printing the Import Notice Form. A copy of the electronically submitted notice is required to be carried in the truck or the assigned registration number written on an Import Notice form. A copy of the electronic submitted notice is not required to be mailed to the Commission.

102

The person importing the gasoline and/or Special Fuel shall report the type and quantity of the product; the day, the time and place it will be brought in; the route that will be traveled and the destination. The route traveled shall be the most direct route over suitable highways from the point of entry to the destination.

103

The importer (distributor) shall retain a copy of the import notice form for a period of three years.

104

The importer (distributor) shall account for all import notice forms.

105

Any person other than a common or contract carrier, failing to give notice or who has an import notice form that is incomplete or is traveling a different route or at a different time than indicated when the shipment was reported is in violation of this Rule and of sections 27-55-53 and 27-55-559, Mississippi Code of 1972. The entire amount of the state excise tax upon the gasoline and/or Special Fuel being transported shall be due and payable along with a penalty of twenty-five percent of such tax. Any agent of the Commission or MDOT Enforcement officer shall have the right to seize or impound the motor vehicle in which such gasoline and/or Special Fuel is being transported until the excise tax and penalty have been paid. In addition, the Commission may revoke the distributors permit to engage in business in this State.

106

(Reserved)

107

(Reserved)​

35.IX.01
  
Petroleum Tax02

 

35.IX.02 Mississippi Administrative Code

Part IX, Chapter 2

100

Any person intending to sell dyed diesel fuel from a retail location must obtain a permit from the State Tax Commission.

101

A retail location is any place, other than a Special Fuel Distributor's bulk storage facility, where diesel fuel is sold to the consumer.

102

When both undyed diesel fuel and dyed diesel fuel are sold at a retail location, separate storage tanks and pumps shall be maintained. The pump used for dispensing the dyed diesel fuel shall not be located on or near the pump island on which the pump used for dispensing undyed diesel fuel is located.

103

The pump used for dispensing dyed diesel fuel must be marked "NON HIGHWAY USE" in letters at least one inch (1") in height on a contrasting background.

104

The operator of the retail location is required to maintain records to substantiate all sales of dyed diesel fuel. Such records shall contain the following:
1. The seller's name
2. The purchaser's name
3. The date of sale or delivery
4. The number of gallons sold
5. The intended use of the diesel fuel
6. If applicable, the Contractors Direct Pay Permit Number.

105

The permit to sell dyed diesel fuel at a retail location may be revoked, by the State Tax Commission, upon ten days written notice, if the permittee fails to comply with the provisions of this rule or the laws of the State of Mississippi pertaining to the sale and distribution of diesel fuel.

106

(Reserved)

107

(Reserved)​

35.IX.02
  
Petroleum Tax03

 

35.IX.03 Mississippi Administrative Code

Part IX, Chapter 3

100

The Commission may issue Direct Pay Permits to construction contractors if such permit will expedite the proper classification and payment of the applicable taxes on Special Fuel.

101

No permit may be issued until the applicant has executed and filed with the Commission a bond covering all taxes which may accrue under this section. However the Commission may accept a bond filed under Section 27-65-21 (contractors tax bond) when such bond covers the taxes levied on Special Fuel. The issuance of this permit transfers the liability for the tax directly to the permit holder in lieu of payment to the distributor and relieves the distributor of the liability for the taxes levied under Section 27-55-521. The Direct Pay Permit number must appear on all invoices for sales exempted under this section.

102

This permit is subject to revocation at any time that the Commission deems that such action is in the best interest of the state.

103

(Reserved)

104

(Reserved)​

35.IX.03