AN ACT TO AMEND SECTIONS 27-33-31, 27-33-33, 27-33-35 AND 27-33-41, MISSISSIPPI CODE OF 1972, TO DELETE THE REQUIREMENT THAT COUNTIES SUBMIT PAPER ORIGINALS OF HOMESTEAD EXEMPTION APPLICATIONS TO THE DEPARTMENT OF REVENUE AND THAT THE DEPARTMENT OF REVENUE RETAIN PAPER ORIGINALS OF HOMESTEAD EXEMPTION APPLICATIONS; AND FOR RELATED PURPOSES.
HB 1385 updates Mississippi’s homestead exemption application process by removing the requirement that counties send paper originals of homestead exemption applications to the Department of Revenue and that the department retain those paper originals. The bill revises multiple sections of the homestead exemption law to reflect a triplicate-paper workflow instead of quadruplicate, while preserving the core application, review, and appeal structure for homeowners seeking the exemption.
The measure keeps the existing deadlines, eligibility rules, and county assessor/board of supervisors review process in place. Applicants still must file by April 1, provide required identifying and property information, and notify officials of changes in ownership, occupancy, or property description. County assessors, clerks, and the Department of Revenue continue to handle application review, supplemental rolls, tax-loss reimbursement, and record retention, but the bill narrows the paper-document handling requirements and aligns the statute with a less burdensome filing system. The act takes effect July 1, 2026.
The bill amends Sections 27-33-31, 27-33-33, 27-33-35, and 27-33-41 of the Mississippi Code, primarily modernizing the homestead exemption administration process by eliminating the need for counties to submit paper originals to the Department of Revenue and for the department to keep those paper originals. It also changes several references from quadruplicate to triplicate applications and updates related filing, retention, and transmission procedures. The practical effect is to reduce paper handling and administrative duplication for county tax assessors, clerks, and the Department of Revenue while leaving the substantive homestead exemption program unchanged.
The bill appears to have been broadly supported and noncontroversial. It passed the House 120-0, the Senate 52-0, and the House concurred in the Senate amendment 118-0, indicating unanimous or near-unanimous agreement across both chambers. The lack of committee transcript discussion also suggests the measure was viewed as a routine administrative cleanup rather than a policy dispute.
There is little evidence of substantive contention around HB 1385. The only notable issue reflected in the text is the technical shift from paper-original submission and retention to a reduced paper workflow, along with corresponding changes from quadruplicate to triplicate forms. Any concern would likely have centered on recordkeeping, auditability, or administrative transition for county offices and the Department of Revenue, but the unanimous votes indicate those concerns did not generate opposition.