Homestead Exemption — Age 65 or Over / Totally Disabled (Tier 2)
Who qualifies
- Age
- 65 or older
- Income
- No income limit. Applicant and spouse must remain compliant with Mississippi income tax and vehicle-registration laws.
- Ownership
- Own and occupy the homestead as primary residence per Miss. Code Ann. §§ 27-33-17 and 27-33-19.
- Residency
- Same ownership/occupancy and January 1 residency rules as the regular exemption. Applicant must provide proof of age (driver's license or birth certificate) or proof of total disability (e.g., Social Security Act 42 U.S.C. § 416(i) total-disability classification, a qualified retirement plan disability classification, IRS Schedule 3/Schedule R, or a detailed letter from two physicians).
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 with the county Tax Assessor between January 1 and April 1; an applicant turning 65 (or becoming totally disabled) must reapply during the next filing period to move into this tier.
- Renewal: other — No annual refiling once granted, unless eligibility, ownership, use, or occupancy changes. After the first year, the exemption can grow to include most future increases in the home's value.
Combining with other exemptions
Replaces the Tier 1 regular exemption for qualifying applicants; an applicant is in only one tier per year.
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.