1. In order for the tax Commission to process the applications, the following guidelines shall be followed. 36. A special provision is made if a dwelling has been destroyed. Applications after July 1 apply to the next tax year. Click here for more information regarding Homestead Exemption. This duty has been given to the county. Again, it is the duty of the Clerk of the Board of Supervisors to prepare this document. Institutionalized persons The property may be owned by one or both spouses. This correction must be made by the last Monday in August of the year following the roll year. It is the responsibility of the applicant to complete the information required within the application. Additional exemptions might be available for farmland, green space, veterans, or others. Property that is rented or is available for rent is not eligible. Only the county officials have the authority to allow or disallow homestead exemptions. In cases where a person claims to have filed an application for homestead exemption within the time prescribed by law and does not have his blue copy of the application and a copy cannot be found in the county office or the Tax Commission office, there is no remedy. The Homestead Exemption Division will reject for reimbursement that applicant and issue a charge for failure to comply with the income tax laws. Amended applications should be sent to the Tax Commission under a separate cover from the original applications. In addition to the county supplemental roll, the municipal supplemental roll must be received by the Department of Revenue before reimbursement may be made to a municipality. MISSISSIPPI RESIDENT If there are two opposing opinions issued, the most current opinion will be the one followed. Adjoining land of the same section is preferred over other eligible property. EXAMPLES: By Purchase, etc. . i. The median property tax in Harrison County, Texas is $1,080 per year for a home worth the median value of $94,400. As long as the person with the life estate interest is living, that person has rights and privileges to that property. This single person can only be the head of a family for one family group and for one exemption. Property executed If the Tax Assessor believes any statements made on the application are not true, he should report it to the Board of Supervisors. The Treasurer then collects taxes based on the property value and the current. The last class of adjustments are those that will affect only the amount of exemption the applicant received. On the first day of each month, the Tax Assessor is to deliver to the Clerk all applications which were filed with him during the preceding month. Harrison County is a county located in the U.S. state of Mississippi. The Harrison County Tax Assessor's Office is located in Marshall, Texas. 4. 22 0 obj <> endobj This adjustment does not affect the applicant's exemption, but will reduce the reimbursement to the municipality. Husband and wife may file on property owned jointly or individually. 4. The other copy is to be attached to the copy that is kept on file in the Chancery Clerk's office. The findings of the Tax Commission are final and must be recorded in the minutes of the Board of Supervisors. Homestead exemption deals separately with two types of jointly owned property, by inheritance and by all other means. Also included in this category are townhouses and duplexes. 27-33-19 By inheritance 7. Property that has more than six (6) rooms available for rent is not eligible. If a municipality wishes to be reimbursed for eligible applicants over 65 years of age or who are 100% disabled that live within the municipality's taxing district, it is the responsibility of the Municipal Clerk to have all documents needed for such reimbursement submitted to the Tax Commission. If the vehicle receives Mississippi tags, or if applicant is no longer in possession of vehicle, proof of such must be presented to the Clerk so that objection may be made to this charge. Conditional If the applicant lives within a municipality, the numerical code for the municipality should be given. Filing homestead exemption. document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); function evvntDiscoveryInit() { Completeness. Applicant's eligibility will be approved upon meeting the following requirements: The applicant must be 65 years of age or older by July 1st of the relevant tax year. The definition of "Head of Family" is limited to the persons defined in this rule. This type of title has some conditions that must exist to be considered eligible. The Municipal Clerk should give the county Clerk of the Board of Supervisors a certified copy of that tax levy in order for him to prepare the municipal roll. Applications should be alphabetized. Applications can be found in theRelated Formssection below. He shall carefully examine all applications before he accepts them. An application does not exist for that year. b. 27-33-31 (n & r) and 27-33-41(c) She goes to live with her daughter and her son lives on the property. EXEMPTIONS Homestead Exemption; Find/Learn About. 2. The statute allows for these two types of jobs. If by exchange of deeds, court decrees, or any other process, each of the heirs is given fee title to parts of the estate, such parts will be taken away from the undivided estate. EXAMPLES: 1. A separated person who has legal custody of one or more minor children and occupies and maintains a home for them is considered head of a family. You may not have a homestead credit on another property in Iowa. 32. There two exceptions to this rule: A single person may also qualify as a head of a family, if he permanently maintains a home for the benefit of someone who is dependent upon him for support. Municipalities Harrison County Judicial District 1 Courthouse Tax Assessor 1st floor - North Entrance 1801 23rd Ave Gulfport, MS 39501 228-865-4043 / 228-865-4044 Hours of Operation: 8 am to 5 pm Monday - Friday The Clerk shall present to the Board of Supervisors on the first day of its regular monthly meeting, the duplicate of all applications filed with him by the Tax Assessor. Property containing more than for (4) disjoined tracts combined is not eligible. The reimbursement is made in two payments during the year. Application is incomplete causing eligibility to be undeterminable. Road and bridge privilege tax laws Anyone who assists another in preparing a false claim for exemption is also guilty of a misdemeanor. virtual: false, As of the 2020 census, the population was 204,502 making it the second-most populous county in Mississippi. Form 72-003, Correction/Deletion of the Homestead Application, may be completed for each application to be deleted. JOINT OWNERSHIP 3. 2. The municipal roll is made from the approved applicants who are over 65 years of age, or who are 100% disabled and whose exemptions cause a municipality a tax loss. Property that is occupied by a family group, but whose title and ownership has been conveyed to a housing authority, is eligible. Less than six (6) rented rooms 2. If the error is found before the April 1 deadline, a new application should be filed. All eligible property in the county of the applicant's dwelling is preferred over property in another county. 1. TAX COMMISSION - Section 27-33-41 Harrison County, MS 1. The actual tax loss suffered by the municipality is reimbursed with a limit of two hundred dollars ($200) per applicant. The Tax Assessor can express his opinion as to the eligibility of an applicant, but must accept the application if the applicant chooses to file one. Only certain property is eligible for homestead exemption. Learn Extra > One copy is to be sent with the original (not attached) that is sent to the Tax Commission. Subsection 101.02, paragraphs 1, 2, and 3 are the causes for this type of adjustment. Homestead Exemption. Gulfport, MS 39503. 27-33-77, The following charge is the cause to disallow the applicant his additional exemption only. STATE AUDITOR - Section 27-33-45 5. }, An estate is treated as undivided for homestead exemption purposes until the property has been distributed with fee title or life estate to the various heirs. 3. The parcel number on the supplemental roll must be the same parcel number on the application. When an applicant's exemption has been denied, it affects the amount of reimbursement due a taxing unit. If an applicant is over the age of sixty-five (65), he qualifies for the additional exemption. Every question on the application is important and is to be completed truthfully, correctly, and legibly. The Municipal Clerk should submit to the Clerk of the Board of Supervisors a certified copy of the Resolution of the Board setting the tax levy in order for the Clerk to complete the Municipal Supplemental Roll. This includes municipal supplemental rolls. Homestead Exemption Rules and Regulations Title 35, Part VI, Subpart 03 of the Mississippi Administrative Code includes rules and regulations concerning Homestead Exemption. 1. 27-33-67 (2). Harrison County, MS The Harrison County seat can be found in the County Courthouse in Marshall. 2. Have errors corrected Rain Residential 401 Porter Avenue Ocean Springs, MS 39564. Legal title must be present to seek exemption. One copy shall be delivered to the Tax Collector. Persons who have a lease of these lands for five (5) years or more with an option for renewal every five (5) years. The tax responsibility is his. It is possible for more than one person to have a life estate interest in property. a. Ex-husband and ex-wife jointly own the home. 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. If some part of the undivided estate is distributed to an heir or to a purchaser, that part is removed from the undivided estate. Property outside a Municipality 2. MS be at least 65 years of age during the year you initially file, be permanently and totally disabled or be a surviving spouse as defined by the State of Ohio, and, own and have occupied your home as your principal place of residence on January 1st of the year in which you file, and. Accuracy Application was not filed by April 1st. 15. The Tax Assessor is also allowed time to verify parcel numbers, etc. Exemption allowed on property not claimed on application. If an applicant produces his blue copy after that date, the Tax Assessor may not accept it. View a PDF for Part VI(Property Tax). 3. Where AMENDED APPLICATIONS Native Texans, the Caddo Indians, lived in the East Texas timberlands that would become Harrison County. 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. He should suggest that the applicant make any correction needed; however, he cannot make the correction himself without the applicant's approval. 3. 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. If a person files on any individually owned property, that person can not file on any jointly owned property. When the applicant's name or mark appears in the signature space on the application, he assumes full responsibility for the content of the application and its truthfulness. This includes divorced and widowed persons. 5. 35.VI.03.10 Mississippi Administrative Code It is the duty of the Clerk of the Board of Supervisors to certify the forms for the municipalities. 2. IowaAssessors.com - Your Hub for Assessors Offices and Parcel Data. They fished, hunted and became expert farmers. Occasionally, it becomes necessary to make adjustments to the request for reimbursement of tax loss. All homestead property has a limit of one hundred sixty (160) acres when all parcels are totaled. Part VI, Sub-part 03, Chapter 1. Harrison County, MS (Only three (3) disjoined tracts may be added to the home tract). Additional The reimbursement cannot be less than the amount reimbursed the previous year unless the number of applicants has been reduced. The Reappraisal includes a physical examination and appraisal of every residential, commercial, industrial, and agricultural parcel in Harrison County.
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