DeSoto County Tax Assessor: Homestead Exemption and the Age-85 Veteran Exemption

The State exemptions are the substance here: the complete exemption for a service-connected total disability (Sections 27-33-67 and 27-33-75(2)(b)) and the complete exemption for an honorably discharged veteran aged 85 for claims from calendar 2027 (Section 27-33-75(2)(e), lowered from 90 by HB 420 of 2026). The State entries explain both. In DeSoto County the claim is taken by the Tax Assessor, Jeff Fitch, at 365 Losher Street, Suite 100, Hernando, (662) 469-8029. The 2027 window. The assessor's current instructions say applications are accepted starting at 8:00 a.m. on January 4, 2027 and must be filed by 5:00 p.m. on April 1, 2027. The statute's window (Section 27-33-31) runs January 1 to April 1; the county's January 4 opening reflects the New Year holiday. There is no late filing, so a claimant who misses April 1 waits a year. The age-85 tier is live in this county's instructions. The assessor's page tells honorably discharged veterans who are 85 years or older by January 4, 2027 that they are eligible for a 100 percent ad valorem exemption on homestead property, and that they must apply by the April 1 deadline and bring proof of service and age. That matches the age-85 exemption that applies to claims in calendar year 2027; a veteran aged 85 to 89 who missed the 2026 window (which still required 90) should treat the 2027 window as the real one. The State entry carries the reconciliation of the moving age. What to bring. A recorded warranty deed; Mississippi vehicle tag numbers for the household; Social Security numbers for the applicant and spouse; birth dates; and proof of age for the over-65 additional exemption. Veterans are told to bring a DD-214. For the additional exemption for permanent and total disability, the page asks for proof of disability from the Veterans Administration or the Social Security Administration. The closing-statement demand is stale. The assessor's checklist still lists "your closing or settlement statement" among what to bring. Senate Bill 2882 of 2026, effective from January 1, 2026, amended Section 27-33-31 so that no applicant may be required to produce a copy of a closing statement or disclosure to qualify. The county's instruction predates the change; an applicant who does not have closing documents should decline to produce them and cite the act rather than go without the exemption. Reapplication. The assessor's published reapplication triggers mirror Section 27-33-31: divorce or separation, marriage, turning 65, acquiring property by will or court order, a change of name on the deed, a changed legal description or occupancy, becoming 100 percent disabled, and the death of a spouse. On a spouse's death the survivor need not re-sign but must verify with the chancery clerk's office that they qualify for the same exemption the deceased spouse was receiving, bringing the death certificate and disability or age paperwork. The compliance traps in the State entry apply in full: no exemption survives a failure to file or pay Mississippi income tax, a nonresident return, an improperly registered vehicle, or a second homestead claim, and disallowance reaches back.