35 Miss. Code R. § 6-03-08-104

Current through June 25, 2024

Section 35-6-03-08-104 - AMENDED APPLICATIONS

If an applicant fails to disclose the fact that he is eligible for additional exemption, an amended application should be filed. Amended applications should be sent to the Tax Commission under a separate cover from the original applications.

1. How

A new application is used to file an amended application with the word "AMENDED" clearly marked across the top of the application and the reason for the amendment written on the application. When amending an existing application, line 1 through 9 must be completed. The original signatures of both the Tax Assessor and the applicant should also be on that application.

2. When to

An amended application can only be used if an applicant fails to disclose eligibility for an additional exemption A copy of the proof of the exemption should be attached to the amended application. This must be approved by the Board of Supervisors no later than the last Monday in August of the year following the year the supplemental roll was approved.

3. Deadline

An amended application may be filed no later than the last Monday in August of the year following the year in which the original application was filed. This is also the deadline for submission of a petition to adjust exemption on the supplemental roll. Any petition to adjust the supplemental roll must be received by the Tax Commission no later than September 15 of the year following the year in which the Supplemental roll is made. Any Petitions received after that date shall not be accepted. If an amended application is made, then a petition to the supplemental roll should be made reflecting the change. THE INFORMATION ON THE APPLICATION MUST BE THE SAME AS ON THE SUPPLEMENTAL ROLL.

a. Correcting an existing application

A typographical or clerical error may be corrected by using form 72-003, Correction/Deletion of the Homestead Application. "Correction" should be marked. The account number, county name, and year of application should be completed. The name of the applicant and the social security number should be shown as they appear on the application. Only the items that are to be corrected should be completed on the lines below applicant's name.

i. If eligible property failed to be listed on the application due to clerical error, the application may be amended and corrected by using a Form 72-003. This correction must be made by the last Monday in August of the year following the roll year.

ii. If the applicant fails to remove a parcel that was sold or ineligible, or the applicant's parcel number changed, the application may be amended and corrected by using a Form 72-003. These corrections must be made on or before June 1^st of that roll year.

iii. If the surviving spouse of a dead applicant does not file a new application, the application may be amended and corrected by removing the dead spouse's name and adding the surviving spouse's birth date by using a Form 72-003. If the surviving spouse is not eligible for the same exemption as the dead spouse, a new application must be filed.

b. Changes in initial application

Any changes in property description, ownership, use or occupancy except as described above require that a new application be filed during the next filing period. An amended application is not acceptable. This requires all questions to be answered as if this were the first application ever filed.

c. Filing in adjoining counties

If an applicant is filing in adjoining counties, then the certified copy of the resident county should be a new application. There should be two (2) copies of this application with the assessed value of the land and the dwelling and the total assessed value allowed in the resident county written on the application. Only questions 1-9 and 11 need to be answered.

35 Miss. Code. R. § 6-03-08-104