35 Miss. Code. R. 6-03-03-107
In order to be eligible for homestead exemption, the applicant must comply with income tax laws and the road and bridge privilege tax laws of the State of Mississippi.
When an individual is determined by the Income Tax Division of the State Tax Commission to be delinquent in income taxes, a letter is issued to disallow their homestead exemption. The Homestead Exemption Division will reject for reimbursement that applicant and issue a charge for failure to comply with the income tax laws. As soon as the applicant has paid the delinquent tax, a letter of release is issued to the applicant. He should present this letter to the Clerk of the Board of Supervisors, prior to February 1. The Clerk of the Board of Supervisors is now able to object to the charge. A copy of the release letter must be attached to the objection in order for homestead exemption to be reinstated.
Each applicant must be in compliance with the road and bridge privilege tax laws in order to receive homestead exemption. The county tax collector is to make the determination of the situs of the motor vehicle. The Road and Bridge Privilege Tax Division has recommended that the definition of the situs is to be: The position or location of the motor vehicle, especially the normal position; the place where the motor vehicle exists or originates; where the motor vehicle is normally maintained; the place where the motor vehicle (as a right) is to be located by law. When an applicant owns or has in his possession a vehicle with an out-of-state or out of county tag and is not in compliance with the road and bridge privilege tax laws, he is not eligible for homestead exemption. If the applicant is in possession of a vehicle that is owned by a business located outside the state, the applicant is in compliance with the road and bridge privilege tax laws and is allowed his homestead exemption.
35 Miss. Code. R. 6-03-03-107