Mississippi homestead exemption, plain-talk for Coast homeowners.

The three tiers

Authority: Miss. Code Ann. §§ 27-33-1 through 27-33-79. Administered by the Mississippi Department of Revenue, applied locally by the county Tax Assessor.

The April 1 deadline — no exceptions, no back-dating

The single most common way Coast homeowners leave money on the table.

• Filing window: January 1 (or the first business day) through April 1 every year. Miss. Code Ann. § 27-33-31.
• Filed in person, at your county Tax Assessor's office. Not by mail. Not online. Hancock, Harrison, and Jackson counties all require in-person filing as of 2026.
• Cannot be back-dated. Miss April 1, you wait until next year — and forfeit this year's savings.
• Taxes are collected one year in arrears. A homestead filed Jan–Apr 2026 applies to the 2026 tax bill (collected by Feb 1, 2027). It does not retroactively change the 2025 bill.
• Your deed must be recorded with the Chancery Clerk by January 7. Even if you closed on December 30 — if the deed wasn't recorded by January 7, no homestead for that year. § 27-33-17.

The 65th-birthday upgrade. Turning 65 does not automatically move you from Tier 1 to Tier 2. You have to refile, in person, in the next January–April window with proof of age. Coast retirees miss this every year. The dollar cost: $700–$1,500/year for as long as you don't refile.

How the math actually works

Mississippi taxes property by formula:

True value × Assessment ratio = Assessed value
Assessed value × Millage rate    = Gross tax
Gross tax − Homestead credit     = Net tax due

Single-family owner-occupied residential is Class I, assessed at 10% of true value (Miss. Const. art. 4, § 112). So a $300,000 owner-occupied Coast home has an assessed value of $30,000 before any exemption.

Millage rates are set annually each September by the county Board of Supervisors, the city, and the school district. One mill = $1 of tax per $1,000 of assessed value. Coast effective rates run roughly 0.6%–1.4% of true value, depending on which city you're in. I am not going to put a specific dollar tax bill on this page — pull current millage from your property's actual tax district before counting on a number.

What each tier does to that math:

• Tier 1 (under 65): reduces the county + school portion of the bill by up to $300. Does not touch the city portion. Effectively: your final bill is $300 lower than gross, period.
• Tier 2 (65+ or totally disabled): subtracts $7,500 from assessed value before millage is applied — and it applies to all three portions (county, city, school). On a $300K Coast home at typical Coast millage, the savings run $700 to $1,500/year. Plus the special-homestead assessment freeze means future appreciation does not push the bill up.
• Tier 3 (100% DAV / 90+ veteran / KIA surviving spouse): the entire homestead is exempt from ad valorem tax. Net bill on the homestead parcel: zero.

Eligibility — who can claim, who can't

To claim the regular (Tier 1) homestead exemption, you must:

• Be a natural person. Not an LLC, corporation, partnership, or estate. (§ 27-33-17.)
• Be head of a family. One head per homestead, statewide. (§ 27-33-13.)
• Have eligible ownership under § 27-33-17 — fee, life estate, joint tenancy, tenancy in common, or qualifying express trust of record. Trust ownership may qualify; confirm with your county Tax Assessor before relying.
• Occupy the property as your primary residence on January 1 of the tax year. Physical address required; P.O. Box not accepted.
• Be a Mississippi resident who files a Mississippi resident income tax return. Claiming residency in another state for income tax disqualifies.
• Be in compliance with MS income tax and road & bridge privilege tax laws. If a vehicle in your possession is tagged out of state or out of county, the homestead is denied. This is a common trap for new transplants. Get MS tags before filing.

Tier 2 adds: age 65+ on or before January 1, or totally disabled as defined under federal Social Security, Railroad Retirement, or IRC rules — with documentation. For a married couple with joint ownership, only one spouse needs to be 65+ for the household to qualify.

Tier 3 requires honorable-discharge documentation (DD Form 214), a VA letter stating 100% permanent-and-total service-connected disability (for the DAV tier), age proof for the 90+ veteran tier, or a death certificate plus DD-214 for the surviving-spouse tiers.

You are not eligible if the property is held in an LLC, used as a rental or short-term-rental business, used as a second home or camp, or if you claim residency in another state for income tax purposes.

Where to file — Gulf Coast

All three Coast counties require in-person filing. Online filing is not available as of May 2026.

What to bring when you file

• Recorded deed (on file with the Chancery Clerk by January 7).
• Social Security numbers for all applicants and your spouse.
• Dates of birth for applicants and spouse.
• Physical street address (no P.O. Box).
• Total purchase price and down payment; bring your HUD closing / settlement statement if you have it.
• All MS auto tag numbers for vehicles you own or possess, including company vehicles. Out-of-state or out-of-county tags must be transferred first.
• MS driver's license.
• Tier 2 / 3 add-ons: age proof, SS disability documentation, VA letter, DD-214, death certificate as applicable.

You sign an affidavit under oath; the office stamps a copy and gives it back to you. The application then flows to the Board of Supervisors and the MS Department of Revenue.

Common mistakes that cost money

• Missing April 1. No back-dating. The single most common loss.
• Deed recorded after January 7. Even closing before New Year's doesn't matter if the deed wasn't on file with the Chancery Clerk by January 7. Push for prompt recording at closing.
• Holding title in an LLC. Disqualifies the property. Buyers tempted to use an LLC for liability protection should weigh up to $1,500/year (Tier 2) against the perceived asset-protection benefit. For most primary residences, the math doesn't favor the LLC.
• Out-of-state or out-of-county vehicle tag. Disqualifies. New transplants should get MS tags before filing.
• Claiming residency in another state for income tax. Snowbirds with Florida or Louisiana income tax filings will be disqualified.
• Renting out part of the home. A garage apartment on Airbnb for 200+ nights/year can knock down or eliminate the homestead under § 27-33-21.
• Not refiling after a life event. Marriage, divorce, remarriage, death of a co-owner, addition of land, the disability/age upgrade — all of these require refiling in the next January–April window.
• Forgetting the 65th-birthday upgrade. Worth saying twice. Calendar it.
• Two homesteads. One per claimant, statewide. Don't try.
• Assuming homestead transfers with the property. It does not. When you buy a home, the seller's homestead does not follow it to you. You must file at your county Tax Assessor's office in the next January–April window, in your own name.

Penalties for false claims

Miss. Code Ann. § 27-33-59 has teeth:

• Perjury for swearing to a false statement on the application.
• Misdemeanor for knowingly making a false claim or helping someone else file a false claim — up to $500 fine, up to 6 months in jail on conviction.
• Civil clawback of double the tax savings obtained illegally.
• Felony for a fraudulent application under § 27-33-31.

The piece buyers should hear: filing for homestead on a rental, on a second house, or while still claiming homestead in another state can result in clawback of twice the tax savings plus criminal exposure. The system reconciles applications across counties and against MS income-tax filings — these things get caught.

Buying or selling? Things to know

Both sides of a Coast transaction touch homestead in different ways:

• If you're buying: Your homestead doesn't start automatically. File between January 1 and April 1 of the year after your purchase. The closing year's tax bill reflects the seller's homestead status, not yours.
• If you're buying and closing late in the year: Make sure the deed is recorded with the Chancery Clerk by January 7 to qualify for the following year's exemption.
• If you're selling: The buyer should know that your homestead doesn't transfer. Letting them know early avoids confusion at closing.
• If you're buying in an LLC: You forfeit Tier 2 savings ($700–$1,500/year, indefinitely). Talk to a Mississippi attorney or CPA about whether the asset-protection benefit is worth that math.
• If you're 65+ buying for the first time on the Coast: Plan the move so January 1 occupancy + Jan 7 recorded deed + April 1 filing all fall in the right calendar order. The Tier 2 savings start year one if you stage it.