35 Miss. Code R. § 6-03-05-104
Current through June 25, 2024
There are two dates that must be considered in determining the eligible ownership for homestead exemption purposes.
The date that one becomes the owner of property is the date of acknowledgment of the instrument by which one acquires the title. The acknowledgment date must be no later than January 1 of the year in which he files the application. Unless property is owned by that date there is no legal liability for taxes.
The instrument by which title is held must be filed for record with the Chancery Clerk with the county in which the property is located on or before January 7 of the year for which homestead exemption is sought. The book and page number must be shown on the application.
35 Miss. Code. R. § 6-03-05-104