35 Miss. Code R. § 6-03-07-104
Current through June 25, 2024
Part VI, Appendix 1
County Supplemental Roll
| Sequence | NEW Column Name | Field Description |
| 1 | FEIN | County's FEIN |
| 2 | Record Type | A (Add), C (Change), D (Delete) |
| 3 | Filing Year | Year to which this Homestead filing relates |
| 4 | Primary Filer ID Type (SSN, ITIN, Exempt) | This field should indicate the type of ID Number provided in Primary Filer ID Field. Allowed entries are limited to SSN (Social Security Number), ITIN (Individual Taxpayer Identification Number) or EXEMPT. The ID Type field should be redacted from all documents of public record retained by the counties. |
| 5 | Primary Filer ID (SSN, ITIN, Exempt) | The ID Number should be the same ID number submitted by the applicant on his application and must be either a SSN, ITIN or an dummy number identifying the applicant as a member of an EXEMPT class (dummy numbers must be issued by the DOR). The ID number field should be redacted from all documents of public record retained by the counties. |
| 6 | Primary Filer Name | Primary names are to be in strict alphabetical order with the last name first and then the given name. Applicants are to be separated by the school district(s) of each county. There is to be only one name per line. If an applicant owns more than one parcel, use the same name for each parcel. Do not use ditto marks or any other notation. Do not use any other form of the applicant's name. No estates should be listed. |
| 7 | Primary Filer Street | The address should be the same address submitted by the applicant on his application. |
| 8 | Primary Filer Street2 | The address should be the same address submitted by the applicant on his application. |
| 9 | Primary Filer City | The address should be the same address submitted by the applicant on his application. |
| 10 | Primary Filer State | The address should be the same address submitted by the applicant on his application. |
| 11 | Primary Filer Zip | The address should be the same address submitted by the applicant on his application. |
| 12 | Secondary Filer ID Type (SSN, ITIN, Exempt) | This field should indicate the type of ID Number provided in Secondary Filer ID Field. Allowed entries are limited to SSN (Social Security Number), ITIN (Individual Taxpayer Identification Number) or EXEMPT. The ID Type field should be redacted from all documents of public record retained by the counties. |
| 13 | Secondary Filer ID (SSN, ITIN, Exempt) | The ID Number should be the same ID number submitted by the applicant on his application and must be either a SSN, ITIN or an dummy number identifying the applicant as a member of an EXEMPT class (dummy numbers must be issued by the DOR). The ID number field should be redacted from all documents of public record retained by the counties. |
| 14 | Secondary Filer Name | Do not use ditto marks or any other notation. Do not use any other form of the applicant's name. |
| 15 | Over 65 | Over 65 or Disabled (Y/N) |
| 16 | Parcel Number | If there is more than one parcel number on the application, each parcel number should be shown on the supplemental roll. Only one parcel number should appear on each line. |
| 17 | Number of Acres | This column should indicate the number of acres in a parcel located outside a municipality. If the land is located within a municipality, the letter U is used. An applicant may claim a total of one hundred sixty (160) acres for homestead exemption. |
| 18 | Land Assessed Value | This column should include the full assessed value of all land in the parcel number. |
| 19 | Building Assessed Value | Only the full assessed value of all the buildings and improvements located on the parcel is to be included. |
| 20 | Under 65 Allowed Assessed Value | The total amount of exempt value that is allowed for taxpayers under 65 years of age or not 100% disabled is to be shown in this column. This is the regular exemption. It is limited to a total of seven thousand five hundred dollars ($7,500) for all parcels. |
| 21 | Disallowed Assessed Value | The total amount of assessed value that is not exempted is to be shown here. This would include any amount of assessed value over the total limit of seven thousand five hundred dollars ($7,500) or any assessed property contained in columns 11 & 12 that does not qualify for homestead exemption. |
| 22 | Under 65 Allowed Amount | The dollar amount of the exemption allowed to taxpayers under 65 years of age and not 100% disabled, regular exemption, is reflected in this column. Each applicant is allowed an exemption of not more than three hundred dollars ($300). The amount is determined by the table in Miss Code Ann Section 27-33-75. |
| 23 | Over 65 Allowed Amount | The total amount of exempt value allowed for taxpayers over the age of 65 or who are 100% disabled should be indicated in this column. This is the additional exemption. This exemption is also limited to seven thousand five hundred dollars ($7,500). |
| 24 | MS County Code | The county code of the county in which the parcel is located should be indicated in this column. |
| 25 | Municipality | If the parcel is located within a municipality's taxing district, indicate the municipality's code in this column. |
| 26 | School District | The school district in which the parcel is located should be indicated in this column. |
Part VI, Appendix 2
Municipal Supplemental Roll
| Sequence | NEW Column Name | Field Description |
| 1 | FEIN | County's FEIN |
| 2 | Record Type | A (Add), C (Change), D (Delete) |
| 3 | Filing Year | Year to which this Homestead filing relates |
| 4 | Primary Filer ID Type (SSN, ITIN, Exempt) | This field should indicate the type of ID Number provided in Primary Filer ID Field. Allowed entries are limited to SSN (Social Security Number), ITIN (Individual Taxpayer Identification Number) or EXEMPT. The ID Type field should be redacted from all documents of public record retained by the counties. |
| 5 | Primary Filer ID (SSN, ITIN, Exempt) | The ID Number should be the same ID number submitted by the applicant on his application and must be either a SSN, ITIN or an dummy number identifying the applicant as a member of an EXEMPT class (dummy numbers must be issued by the DOR). The ID number field should be redacted from all documents of public record retained by the counties. |
| 6 | Primary Filer Name | Primary names are to be in strict alphabetical order with the last name first and then the given name. Applicants are to be separated by the school district(s) of each county. There is to be only one name per line. If an applicant owns more than one parcel, use the same name for each parcel. Do not use ditto marks or any other notation. Do not use any other form of the applicant's name. No estates should be listed. |
| 7 | Primary Filer Street | The address should be the same address submitted by the applicant on his application. |
| 8 | Primary Filer Street2 | The address should be the same address submitted by the applicant on his application. |
| 9 | Primary Filer City | The address should be the same address submitted by the applicant on his application. |
| 10 | Primary Filer State | The address should be the same address submitted by the applicant on his application. |
| 11 | Primary Filer Zip | The address should be the same address submitted by the applicant on his application. |
| 12 | Secondary Filer ID Type (SSN, ITIN, Exempt) | This field should indicate the type of ID Number provided in Secondary Filer ID Field. Allowed entries are limited to SSN (Social Security Number), ITIN (Individual Taxpayer Identification Number) or EXEMPT. The ID Type field should be redacted from all documents of public record retained by the counties. |
| 13 | Secondary Filer ID (SSN, ITIN, Exempt) | The ID Number should be the same ID number submitted by the applicant on his application and must be either a SSN, ITIN or an dummy number identifying the applicant as a member of an EXEMPT class (dummy numbers must be issued by the DOR). The ID number field should be redacted from all documents of public record retained by the counties. |
| 14 | Secondary Filer Name | Do not use ditto marks or any other notation. Do not use any other form of the applicant's name. |
| 15 | Parcel Number | If there is more than one parcel number on the application, each parcel number should be shown on the supplemental roll. Only one parcel number should appear on each line. |
| 16 | Land Assessed Value | This column should include the full assessed value of all land in the parcel number. |
| 17 | Building Assessed Value | Only the full assessed value of all the buildings and improvements located on the parcel is to be included. |
| 18 | Allowed Assessed Value | Amount of assessed value exempted. |
| 19 | Disallowed Assessed Value | Amount of assessed value, if any, that exceeds the Allowed Assessed Value. |
| 20 | Levy | This field should be populated with the municipality's millage rate. |
| 21 | Tax Loss | Equals the Allowed Assessed Value multiplied by the Levy. |
| 22 | Over 65 Disabled Allowed | Includes the actual tax loss suffered by the municipality that will be considered for reimbursement by the Department of Revenue. There is a limit of two hundred dollars ($200) per applicant. |
| 23 | Over 65 Disabled Disallowed | Includes, if any, the amount of tax loss suffered by the municipality that is NOT considered for reimbursement by the Department of Revenue. This field should equal the amount of exempted taxes exceeding the two hundred dollars ($200) per applicant limit. |
| 24 | County Code | The county code of the county in which the parcel is located should be indicated in this column. |
| 25 | Municipality | The municipality code of the municipality in which the parcel is located should be indicated in this column. |
35 Miss. Code. R. § 6-03-07-104