Property Ownership

The Mississippi homestead exemption on a primary residence reduces the assessed value used to calculate ad valorem taxes by up to $7,500. To qualify, the owner must:

AOwn multiple properties and designate one as homestead
BOccupy the property as their primary residence as of a specific qualifying date✓ Correct
CBe a senior citizen or disabled person
DHave owned the property for at least five years

Explanation

The Mississippi homestead exemption is available to owner-occupants who use the property as their primary residence. The owner must occupy the property as of the qualifying date (typically January 1) to receive the exemption for that tax year.

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