The authenticity of the signature mark is the responsibility of the officer that acknowledges the application. Some property is considered ineligible by statute. It is held by a single individual. 27-33-17 (f) b. a. The following conditions are considered causes to allow only a fraction of the exemption claimed. 1. If there are two opposing opinions issued, the most current opinion will be the one followed. 27-33-7, *The following charges are causes to reject reimbursement of tax loss that affect only the taxing unit and not the applicant. Read more about How do I apply for the special or over 65 homestead exemption and who qualifies? Any married person who does not live with their spouse, but is not divorced, is defined as being separated. Deadline The county tax collector is to make the determination of the situs of the motor vehicle. OATH AND SIGNATURES It is considered inheritable title. Limits Y ou may begin by clicking here for Smith County Tax Records/Tax Payments. Accuracy The applicant should take the applications to the Tax Assessor's office in the adjoining county where the additional property is located. The first function is to determine the eligibility of taxpayers who wish to obtain an exemption from ad valorem property taxes. He shall also issue a tax receipt to all taxpayers who have paid their taxes or who do not owe any taxes because of homestead exemption. Notice in writing by mail must also be given by the Board to applicants disallowed by the Tax Commission. LOST APPLICATION None of these tracts may be located more than five (5) miles from the home tract, which is the tract of land upon which the applicant's dwelling is located. Municipalities 1. Income tax laws If the error is found before the April 1 deadline, a new application should be filed. Issue tax receipt 27-33-31 (a) How do I file for homestead exemption? He should present this letter to the Clerk of the Board of Supervisors, prior to February 1. 27-33-19 and 27-33-63 (2) The first important duty of the Tax Assessor is to require that all land and buildings be separately assessed on the land roll and supplemental roll. 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. b. 3. The single person may not live in the home because of necessity. 3. Property Taxes and Homestead Exemption In Smith County, a tax is levied on land, buildings, and other structures. After July 1, 2010, any reference to Mississippi State Tax Commission, the State Tax Commission, the Tax Commission and/or commission shall mean Department of Revenue and any reference to the Commissioner of Revenue, the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission, the Chairman of the Tax Commission and/or chairman shall mean Commissioner of Revenue of the Department of Revenue. 4. Amount The Clerk of the Board of Supervisors is to keep all documents relating to homestead exemption that come before the Board of Supervisors. ... Hattiesburg MS 39402. The pink copy should be returned to the Tax Commission with acceptance or objection indicated on the copy. This applies to errors made in the count of the number of applicants on the supplemental roll. DATES The proof needed is Form 72-049, Election to File One Homestead. EXEMPTIONS Additional taxes 3.        The information in the supplemental roll is the basis from which homestead exemptions are granted. PENALTIES The Homestead Exemption Office accepts applications for the various residential exemption applications and agricultural land use applications. 1. If property is jointly owned, any one of the owners who meets all the requirements may file homestead exemption equal to his proportional share; however, only one may file for the homestead property. Newer Post Older Post Home Again, it is the duty of the Clerk of the Board of Supervisors to prepare this document. The first type is the single person who occupies the dwelling himself as a home. STATE ATTORNEY GENERAL - Section 27-33-49 Homestead Exemption is available, upon request, to homeowners who reside and pay all local and state taxes in the taxing district. Also included in this category are townhouses and duplexes. The exceptions to this general requirement are listed below. Any Petitions received after that date shall not be accepted. These changes shall be listed on the Petition to Adjust Exemption to county or municipal supplemental roll and shall be prepared as required in Rule 7 - Supplemental Roll. 1. FEE TITLE Part VI, Sub-part 03, Chapter8. a. Property consisting of four (4) apartments, where one apartment is occupied by the family group that owns the home and the other apartments are rented is eligible for one-fourth (1/4) of the exemption allowed. Applications for the Smith County homestead exemption, any property tax appeals, and applications for a current use tax reduction must also be submitted to the Smith County Assessor's Office. The requirements for homestead exemption eligibility must be met. The county determines how much exemption will be allowed. The second payment is made September 1 and is the remainder of the total amount due. The Board of Supervisors must approve the copy of the application. 2. 27-33- 19 (f) and 27-33-21 (a) These adjustments are necessary because the exemption allowed is ineligible in its entirety. If the applicant owns less than the one hundred sixty (160) acres in the county in which the dwelling is located, he is permitted to add to his homestead exemption claim any eligible property located in an adjoining county. Application was not signed by applicant or his spouse and a copy of written authority was not attached to the application. If a change in the homestead or the applicant's status occurred since January 1 of the previous year, a new application must be filed between January 1 and April 1. Immediately after the land roll has been approved by the Tax Commission and the Board of Supervisors, the Clerk shall prepare on forms provided by the Tax Commission, in triplicate, the Recapitulation of the Homestead Exemptions (supplemental roll) for any taxing unit in his county. The Tax Commission reimburses the taxing unit for each eligible and allowed taxpayer. File for Homestead Exemption Homestead exemptions require an individual to pay taxes on only 10% of the assessed value of their property, rather than the normal 15%. Group 5. Most people transact some business in their home, such as writing a check to pay a household expense or having a garage sale. He is required to furnish all information required by the application. Applicant or applicant's spouse was allowed exemption on other property. The result will be the total amount of reimbursement for the year. 4. Non-occupying single persons The definition of eligible title for homestead purposes is limited to the following. There two exceptions to this rule: 1. 6. Property occupied by a family group wherein business activity is conducted; however, the assessed value of the property associated with the business activity must be less than one-fifth (1/5) of the total assessed value of the home. Changes in initial application 27-33-17 (b) If a school taxing unit is in need of the second payment before the school year begins, a Certificate of Necessity, Form 72-035, is submitted to the Tax Commission and the second payment will be made June 1. Municipal supplemental roll 30. 5. Additional 27-33-31 (d) and 27-33-23 (f) The amount of the exemption on property with $6,000 assessed value and a tax liability of $500 would be $250 for the half due the sister over 65 and $120 (Section 27-33-75) for the half due the sister under 65 for a total exemption of $370. 27-33- 21 (c) If that election is made, all heirs must agree and proof of such is to be attached to the application. Parcel number on the land roll in the county and/or municipal smith county ms homestead exemption must... Rules to aid administration of homestead exemptions are granted I apply for additional. And dryer complete the information on the property is located one application should be sent to taxing! 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