Section 35-6-03-04-103.02 - Non-occupying1. A single person may also qualify as a head of a family, if he permanently maintains a home for the benefit of someone who is dependent upon him for support. The single person may not live in the home because of necessity. This single person can only be the head of a family for one family group and for one exemption.2. EXAMPLES: a. Ex-husband and ex-wife jointly own the home. Ex-wife lives in home with child and contributes to the maintenance of the home. Ex-husband also contributes to the maintenance of the home through court decree. Neither one files on any other property. Both are eligible to file and either one would receive exemption on one-half (1/2) of the total assessed value of the property. However, only one may file for exemption in this situation.b. Child owns and maintains a home for an elderly parent. Child lives in an apartment and does not file for homestead exemption anywhere else. Child is eligible for an exemption on the home of the elderly parent.35 Miss. Code. R. § 6-03-04-103.02