Mississippi Homestead Exemption: Tiers, Deadline and How to Apply

Mississippi's homestead exemption reduces property taxes on an owner's primary home through three tiers set by the Homestead Exemption Law, Miss. Code 27-33-1 through 27-33-79. Owners under 65 get a tax credit of up to $300; owners 65 or older or totally disabled are exempt from taxes on the first $7,500 of assessed value; and qualifying disabled veterans, veterans who meet an age threshold and certain surviving spouses pay no property tax on the homestead. You apply at your county Tax Assessor's office between January 1 and April 1. For other states, see our guide to homestead exemptions by state.

Information last verified on October 8, 2026. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers Mississippi's property tax homestead exemption under Miss. Code 27-33-1 through 27-33-79, including the 2026 changes in HB 420, HB 4044 and HB 1385, and briefly the separate creditor homestead in Miss. Code 85-3-21. It does not cover county-specific procedures beyond the examples given, business or personal property, or the law of other states.

Does Mississippi have a homestead exemption?

Yes. The Mississippi Department of Revenue (DOR) homestead exemption page describes it this way: "Homestead exemption is a property tax exemption that can reduce annual property taxes on an eligible applicant's primary home. Homeowners must apply for homestead exemption and must meet all eligibility requirements. The amount of exemption received depends on which tier of homestead exemption the applicant qualifies for."

The three tiers work differently. Tier 1 is a capped tax credit, Tier 2 exempts a slice of assessed value, and Tier 3 exempts the homestead from property tax entirely.

How much is the Mississippi homestead exemption?

Tier 1: up to $300 for owners under 65

DOR states: "TIER 1: Regular Exemption – This exemption tier is available to qualified applicants under 65 years of age that do not qualify for a disability exemption under the next two tiers. Eligible applicants can receive a tax credit of up to $300 (based on property value) against taxes due on the property."

The credit rises with assessed value under a table in Miss. Code 27-33-75(1). The top row of that table, as reprinted in HB 420, reads "7,351 and above ... 300.00," so a homestead assessed at $7,351 or more receives the full $300. A home assessed below that receives a smaller credit from the table.

The Tier 1 credit does not reduce every tax on the bill. Section 27-33-75 provides: "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."

Tier 2: the first $7,500 of assessed value for owners 65 or older or totally disabled

DOR states: "TIER 2: Age/Disability Exemption – This exemption tier is for qualified applicants who are at least 65 years of age, or totally disabled, by January 1 of the year in which exemption is sought. Applicants in this tier are exempt from taxes on the first $7,500 of assessed value of their homestead. After the first year, the exemption can increase to include most future increases in value."

The statute covers every taxing unit, not just schools and the county. Section 27-33-75(2)(a), as reprinted in HB 420, allows "an exemption from all ad valorem taxes on not in excess of Seven Thousand Five Hundred Dollars ($7,500.00) of the assessed value of the homestead property."

The $7,500 figure is assessed value, not market value, and it applies only to Tier 2. Owner-occupied single-family homes are assessed at 10% of true value (Miss. Const. art. 4, sec. 112, as summarized by Oktibbeha County), so $7,500 of assessed value corresponds to roughly $75,000 of the county's appraised value. Your county Tax Assessor can tell you your home's assessed value.

Tier 3: total exemption

DOR states: "TIER 3: Total Exemption – As defined below, qualified applicants under this tier are exempt from all property taxes on their qualifying homesteads." The DOR page lists these groups:

• Honorably discharged veterans classified as having a service-connected total disability, and their unremarried surviving spouses.
• Honorably discharged veterans at least 90 years old on or before January 1 of the year the exemption is claimed, and their unremarried surviving spouses.
• The unremarried surviving spouse of a servicemember killed, or who died, on active duty.
• The unremarried surviving spouse of a reserve or National Guard member killed, or who died, on active duty for training.
• The unremarried surviving spouse of a homeowner classified as totally disabled under the Social Security Act, the Railroad Retirement Act or another federal act DOR approves (from 2026, per DOR's summary of HB 812; this group is not yet on the DOR homestead page).

The age threshold for veterans changes in 2027 (see the next section). In DeSoto County, the Tax Assessor's page states: "The homeowner will need to present their DD-214 in the tax assessor's office and sign a new application." Check your own county's requirements before you go.

2025 and 2026 changes to Mississippi's homestead exemption

Veteran age lowered to 85 for 2027 (HB 420). HB 420 became Laws 2026, chapter 406, approved by the Governor on March 20, 2026 and effective July 1, 2026, according to the Legislature's bill history. Its amended text of 27-33-75 provides: "From and after January 1, 2027, a qualified homeowner who is an American veteran who has been honorably discharged from military service and has reached eighty-five (85) years of age on or before January 1 of the year for which the exemption is claimed, shall be allowed an exemption from all ad valorem taxes on the assessed value of the homestead property." The act gives the same total exemption, from January 1, 2027, to the unremarried surviving spouse of a veteran who meets the 85-year threshold. For exemptions claimed in 2026, the DOR page still states 90. A veteran newly eligible at 85 must apply during the 2027 filing period.

Income tax noncompliance treated differently from 2027 (HB 4044). HB 4044 became Laws 2026, chapter 418, approved March 25, 2026 and effective July 1, 2026 (bill history). It provides: "From and after January 1, 2027, a claimant for homestead exemption described in item 1 of this subparagraph (ii) shall be eligible for exemption; however, the amount of the exemption determined for the property shall not be deducted from the ad valorem taxes due on the property." Item 1 covers a claimant whose own or whose spouse's state income tax compliance is not current: it applies when "The claimant or the claimant's spouse has failed to comply with the income tax laws of this state." Under the act, the tax collector sends the withheld amount to DOR, up to the unpaid income tax. DOR's page, which lists income tax noncompliance as a reason for disallowance, predates this change.

County paperwork (HB 1385). HB 1385, Laws 2026, chapter 415, deletes the requirement that counties send DOR the paper original of each homestead application, according to the bill history. It does not change what a homeowner files.

Surviving spouses of veterans 90 or older and of totally disabled homeowners (HB 812, 2025). DOR's summary of 2025 legislation states: "HB 812 amends code that beginning 1/1/2026 a qualified homeowner that is the unremarried surviving spouse of an American Veteran who has been honorably discharged and has reached 90 years of age, shall be allowed an exemption for all ad valorem taxes on the assessed value of the homestead property." DOR adds: "The bill further allows that any unremarried surviving spouse of homeowners classified as totally disabled under the federal Social Security Act, Railroad Retirement Act, or any other federal act approved by the DOR, shall also be allowed an exemption for all ad valorem taxes on the assessed value of the homestead property." The DOR homestead page does not yet list this group, so ask your county Tax Assessor how to apply.

Who is eligible for the homestead exemption in Mississippi

Ownership, residence and timing all have to line up on January 1. DOR states: "Applicants must own and occupy their home as their primary residence on January 1 of any year in which they seek homestead exemption. Ownership must be established prior to January 1st, and the ownership instrument filed with the Chancery Clerk's office prior to January 7th, for any year in which exemption is sought."

DOR adds: "Applicants must meet the definition of 'Head of Family' under Miss. Code Ann. Section 27-33-13." This page does not paraphrase that definition; read the section or ask the assessor if you are unsure whether it covers you.

DOR's guidance also requires applicants and their spouses to comply with Mississippi income tax and road and bridge privilege tax laws, and to have their legal domicile in Mississippi. For income tax noncompliance, HB 4044 changes the consequence from January 1, 2027, as described above.

Tier 2 applicants must prove age or disability. DOR states: "Applicants in this tier must provide proof of age (driver's license or birth certificate) or proof of total disability." Surviving spouses are covered by the total exemption in Tier 3 in the situations listed there; ask the assessor if your situation is not listed.

How and when to apply

You apply in person at the county level. DOR states: "Eligible homeowners must complete an application for homestead exemption with the Tax Assessor's office in the county where the home is located. Homestead Exemption Applications are only accepted in the county Tax Assessor's office during normal business hours between January 1 and April 1 of each year."

DOR does not post a statewide form number. It advises: "Please contact your county Tax Assessor's office to determine any county-specific requirements before you go in to apply." DOR's guidance lists items applicants generally bring, including Social Security numbers (or ITINs) for all applicants, dates of birth, a physical address rather than a P.O. box, the purchase price and down payment, the closing statement, and current tag numbers for all vehicles owned or possessed.

The April 1 deadline is strict. Under Miss. Code 27-33-31, as amended by HB 1385 (effective July 1, 2026), "Applications not on file on or before April 1 of the current year may not be filed, may not be dated back, may not be accepted by the assessor, may not be allowed by the board of supervisors, and may not be considered by the department, except as provided in paragraph (b) of this subsection." Paragraph (b) lets the Governor extend the filing period by up to 30 days by written proclamation when the courthouse or the assessor's office is too damaged to accept applications.

Counties set their own office dates within the window. DeSoto County, for example, lists "Applications accepted January 4, 2027 - April 1, 2027" for the next filing season.

If you need your parcel number or the deed record for your property, our guide to Mississippi property records explains where those records are kept.

Do you have to reapply every year?

Usually not. DOR states: "Once an applicant has a valid, allowed homestead application on file, the applicant is credited with that exemption each year without the need to refile unless: The applicant loses homestead exemption for any reason. There has been a change in property description, ownership, use or occupancy since January 1 of the preceding year." DOR also lists the case where "The applicant qualifies under a different homestead exemption tier."

DOR's guidance gives marriage, divorce, death, a deed change, and a change in disability or VA benefit status as examples of changes that can require a new application.

Moving up a tier is never automatic. DOR states: "For instance, when a homestead applicant turns 65 years old, they will need to reapply during the next filing period to avail themselves of the increased exemption tier."

Protection from reappraisal increases for owners 65 or older or disabled

Tier 2 owners get an added exemption that shields them from most increases caused by county reappraisals. Section 27-33-75(2)(c), as reprinted in HB 420, gives a Tier 2 homeowner "an additional exemption from all ad valorem taxes on an amount equal to the difference between (i) the assessed value of the homestead property on January 1, 2018, or January 1 of the first year for which the qualified homeowner claims an exemption for the homestead property under paragraph (a) of this subsection, and (ii) any increase in the assessed value of the homestead property resulting from a subsequent update in valuation."

The shield does not cover value you add. The same paragraph provides: "However, except for renovations, expansions, improvements or additions to promote energy efficiency, safety or access to the homestead property, the exemption authorized in this paragraph (c) shall not apply to any portion of increase in the assessed value of the homestead property that is attributable to renovations, expansions or improvements of or additions to the property during such time."

Losing the exemption and repaying it

A disallowance can reach back to earlier years. DOR warns: "Failure to comply with all eligibility requirements can result in a loss of homestead exemption retroactively."

DOR's guidance names common reasons for disallowance: late or missing Mississippi income tax filing or payment, filing income taxes as a nonresident, improper vehicle registration, claiming homestead on more than one property, and failing to reapply after a change in description, ownership, use or occupancy. As noted above, HB 4044 changes how income tax noncompliance is handled from January 1, 2027.

The cost can be significant. DOR states: "In many instances, a homestead exemption disallowance will result in the disallowed homeowner having to repay tax jurisdictions for the exemption they received in error. Such instances can impact future property tax assessments, mortgage payments, and/or escrow payments, and could result in collections efforts initiated by the taxing jurisdictions."

Mississippi homestead protection from creditors

Mississippi has a separate homestead law that protects a home from creditors. It is not the property tax exemption, and none of the tier figures above apply to it.

The U.S. Bankruptcy Court for the Northern District of Mississippi explained the bankruptcy framework in In re Pace: "Like many states, Mississippi has opted out, limiting Mississippi debtors to the exemptions provided under Mississippi state law, which provides for the exemption of a variety of personal items and real property. See MISS. CODE ANN. §§ 85-3-1 (personal and real property) and 85-3-21 (homestead)."

Miss. Code 85-3-21, as quoted by the court in In re Pace, lets a householder hold exempt from seizure or sale the land and buildings owned and occupied as a residence, but "the quantity of land shall not exceed one hundred sixty (160) acres, nor the value thereof, inclusive of improvements, save as hereinafter provided, the sum of Seventy-five Thousand Dollars ($75,000.00)." Existing encumbrances, including taxes and all other liens, are deducted from the actual value first. The court held that a married couple filing jointly could not each claim $75,000. The Legislature's bill-status records show no enacted change to 85-3-21 from 2014 through 2026.

Under Miss. Code 85-3-47, as carried in our statute library (2020 text), the homestead is not exempt from a judgment for its purchase money, from sale for unpaid taxes or assessments, or for labor done on it or materials furnished for it.

For how the homestead exemption works in a bankruptcy case, see our guide to Mississippi bankruptcy, and talk to a lawyer licensed in Mississippi before relying on it.

Homestead rights after the owner dies

What happens to a homestead and a surviving family's support after the owner's death is a probate question separate from the tax exemption; see our guide to Mississippi probate.

Related

• Homestead exemptions by state
• Mississippi bankruptcy
• Mississippi probate
• Mississippi property records

Disclaimer: This article provides general legal information about Mississippi's homestead exemption under Miss. Code 27-33-1 through 27-33-79, including the 2026 amendments, and the separate creditor homestead under Miss. Code 85-3-21, as verified on October 8, 2026. It is not tax or legal advice. For your specific situation, contact your county Tax Assessor, the Mississippi Department of Revenue, or a lawyer licensed in Mississippi.

Last updated: October 8, 2026.

Frequently Asked Questions

How much is the homestead exemption in Mississippi?

It depends on the tier. Owners under 65 and not totally disabled get a tax credit of up to $300; owners 65 or older or totally disabled are exempt from all ad valorem taxes on the first $7,500 of assessed value; and qualifying disabled veterans, veterans who meet the age threshold and certain unremarried surviving spouses are exempt from all property taxes on the homestead (Miss. Code 27-33-75; Mississippi DOR).

When is the deadline to file for homestead exemption in Mississippi?

April 1. DOR states that applications are only accepted at the county Tax Assessor's office between January 1 and April 1, and under Miss. Code 27-33-31 applications not on file by April 1 may not be accepted or dated back, except as provided in paragraph (b) of that subsection.

Do I have to reapply for homestead exemption every year in Mississippi?

No, not while an allowed application stays on file. You must apply again if you lose the exemption, if the property description, ownership, use or occupancy has changed since January 1 of the preceding year, or if you move to a different tier, such as turning 65.

Does turning 65 automatically increase my Mississippi homestead exemption?

No. DOR states that a homestead applicant who turns 65 needs to reapply during the next filing period to receive the higher tier.

At what age do veterans get a total homestead exemption in Mississippi?

For exemptions claimed in 2026, the DOR page states 90. HB 420 (Laws 2026, ch. 406) lowers the age to 85 for honorably discharged veterans from and after January 1, 2027, and extends the total exemption from that date to the unremarried surviving spouse of such a veteran.

Does not filing Mississippi income taxes affect my homestead exemption?

DOR lists income tax noncompliance as a common reason for disallowance. From January 1, 2027, HB 4044 provides that a claimant stays eligible when the claimant or the claimant's spouse has not complied with state income tax laws, but the exemption amount is not deducted from the ad valorem taxes due.

Does the Mississippi homestead exemption protect my house from creditors?

The property tax exemption does not. A separate creditor homestead exemption exists in Miss. Code 85-3-21, and because Mississippi has opted out of the federal exemptions, debtors in bankruptcy use the state exemptions. As quoted in In re Pace, it covers up to 160 acres and $75,000 of value after existing liens are deducted, and a married couple filing jointly cannot each claim $75,000. Talk to a lawyer licensed in Mississippi before relying on it.