Section 35-6-03-08-101 - WHERE AND WHEN FILEDThere are definite laws governing the time and place in which one files for homestead exemption.
1. Where The application must be filed with the Tax Assessor of the county in which the property is located. If the applicant is filing on property that lies in two counties, he must first file in the county in which the residence is found. The applicant must then have two (2) certified copies of that application showing the assessed value of both the land and the buildings and the total assessed value allowed. The applicant should take the applications to the Tax Assessor's office in the adjoining county where the additional property is located. The certified copies of the resident county must be ATTACHED to the application of the adjoining county. One copy is to be sent with the original (not attached) that is sent to the Tax Commission. The other copy is to be attached to the copy that is kept on file in the Chancery Clerk's office. The limit of seven thousand five hundred dollars ($7,500) and one hundred sixty (160) acres must be considered on the combined values of both counties.
2. When The application must be filed between January 1 and April 1 in the year the homestead exemption is being sought. If the deadline has passed, there is no recourse to file a late application. If a courthouse has been destroyed, the Governor may extend the deadline an additional thirty (30) days.
3. Completeness a. Every question on the application is important and is to be completed truthfully, correctly, and legibly. Please type the information on the application. If the application is not complete, determination of eligibility cannot be made. The information contained on the long form application includes the following items listed by line number.b. The heading on the application contains information that is just as important as the questions within the application. The county number must be given. The year in which the application is filed is typed in the center of the application next to the county number. i. This line is for the applicant's full name and social security number. If the applicant lives within a municipality, the numerical code for the municipality should be given. If the applicant does not live inside a municipality, 000 is used for the county code.ii. This line is for applicant's spouse. If the applicant is married, the name of the spouse is required. (The homestead application has no bearing on the ownership of property). Please also give the social security number of the spouse. If social security number of either the applicant or applicant's spouse begins with zero (0), print the zero (0). If the "name of spouse" field is blank, do not print zeros for the social security number. Leave the social security number blank. The numerical code for the school district should be given.iii. This line is for the address of the property on which homestead exemption is being sought, not the mailing address.iv. This line indicates whether the applicant is to receive regular or an additional exemption. The date of birth for applicants over 65 of age is located on line 2 in this area. v. This line asks for the marital status. Unless an applicant's marital status is shown, it is impossible to determine his eligibility. For instance, the provisions for the eligibility of a separated person are much more limited than those for a married or single person. Also, a single person, in some cases, does not have to occupy the dwelling as a residence. Marital status can change. For this reason, continuing knowledge of the marital status is important.vi. This line gives us the title information.vii. This line shows the use of the property. If "2" or "3" is marked for business activity, the applicant must complete this question. The determination of eligibility must be made upon the answers. Print a "1" in this area if no business activity.viii. If an applicant is filing in an adjoining county, the two (2) digit county number is to be listed on this line. If there is no adjoining county, print two zeros (00) on this line.ix. This line shows the parcel number, the number of acres in the parcel, the date of acquisition, and the deed book and page of recording. This line also indicates whether or not the property is in the city limits. If more than one parcel is owned, please indicate if this additional property joins the home or is within five (5) miles of the home. Please be aware of the two limits: 1. One hundred sixty (160) acre maximum, and 2. Four (4) disjoined tracts. If some or all of the property lies inside a municipality, it all must join or the property is ineligible.x. This line gives the name and location of all joint owners of the homestead property. All joint owners should be listed.xi. This question asks how the property was acquired. Either a or b must be completed. A is used if property was inherited. B is used if the property was acquired by other means. The mortgage information is used to determine that one-fourth (1/4) of the purchase price was paid or provision has been made for the annual payment of interest at the normal rate. Please explain that refusal may cause the application to be denied.xii. This is a statement concerning compliance with income tax laws and road and bridge privilege tax laws by the applicant. The car tag numbers are to be listed. The eligibility of the applicant may be determined by the county and state in which the vehicle is tagged. If the applicant does not own a vehicle, please mark the space provided.35 Miss. Code. R. § 6-03-08-101