Homestead Exemption — Regular Exemption (Tier 1)
Who qualifies
- Income
- No income limit, but the applicant and spouse must be compliant with Mississippi income tax laws (claiming Mississippi residency) and road-and-bridge privilege (vehicle registration) laws, or the exemption is disallowed.
- Ownership
- Own the property in a manner recognized under Miss. Code Ann. § 27-33-17 and occupy it as a 'home/homestead' as defined in § 27-33-19.
- Residency
- Must own and occupy the home as the applicant's primary residence on January 1 of the year sought; ownership must be established before January 1 and the ownership instrument filed with the Chancery Clerk before January 7. Applicant must meet the 'Head of Family' definition (Miss. Code Ann. § 27-33-13).
How much it saves
Worked example — a $300,000 home at Mississippi's median effective rate (~0.73%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: File the homestead exemption application in person at the county Tax Assessor's office between January 1 and April 1 of the year in which the exemption is sought.
- Renewal: other — Once a valid application is on file, the exemption is credited each year without refiling, unless the applicant loses eligibility or there is a change in property description, ownership, use, or occupancy (e.g., marriage, divorce, death, deed change), or the applicant becomes eligible under a different tier.
Combining with other exemptions
An applicant qualifies under exactly one homestead tier for a given year; on turning 65 or becoming totally disabled, the applicant reapplies to move to the Tier 2 age/disability exemption.
Amount cross-checked against a second official artifact: dor.ms.gov/county-services/property-tax-frequently-asked-questions.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.