35 Miss. Code R. § 6-03-03-108

Current through June 25, 2024

Section 35-6-03-03-108 - ADDITIONAL EXEMPTIONS

Some applicants may qualify for an additional exemption on homestead property. The limits of seven thousand five hundred dollars ($7,500) of assessed value and one hundred sixty (160) total acres still apply; however, the amount of exemption is increased to include all ad valorem taxes for that property, not just the amount determined by the table found in Section 27-33-75. These conditions are discussed below.

1. Over 65

If an applicant is over the age of sixty-five (65), he qualifies for the additional exemption. Evidence that shows the date of birth is required to be shown to the Tax Assessor. The date of birth is to be written on the application. If a husband and wife are joint owners and filing on a homestead and either one is over sixty-five (65), the entire application receives a full additional exemption. This is true only for a husband and wife joint ownership.

2. Total disability

For an applicant to qualify for total disability, he must be considered disabled under the definition set out in the Federal Social Security Act, the Railroad Retirement Act, or the provisions of the Internal Revenue Code.

a. Definition

The definition of totally disabled as set out by the Federal Social Security Act is as follows: "...the term "Disability" means (A) inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than 12 months, or (B) blindness, and the term "blindness" mean central visual acuity 20/200 or less in the better eye with the use of a correcting lens. An eye which is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees shall be considered for purposes of the paragraph as having a central visual acuity of 20/200 or less ..... "

b. Proof

The evidence which shall be accepted as proof of the disability is listed below. Any one of these forms of proof should be sufficient.

i.Veteran's Consent of Release (Form 72-042)

ii. Report of Confidential Social Security Benefit Information (Form 72-051) iii. Letter from Railroad Retirement Act disability iv. Schedule R or Schedule 3 - Federal Income Tax Forms v. Letter from an employer outlining the disability vi. Detailed letters from two physicians outlining the disability and its expected duration.

35 Miss. Code. R. § 6-03-03-108