Death & Survivor Benefits

Mississippi Homestead Exemption for Surviving Spouses of Members Who Died on Active Duty

A complete ad valorem exemption on the homestead for the unremarried surviving spouse of a servicemember who was killed or died on active duty, including a reserve or National Guard member who died on active duty for training.

Also called: surviving spouse, killed on active duty, active duty for training, Gold Star, 27-33-75, property tax, homestead, National Guard.

For: Survivor.

Where it applies

Written for the jurisdictions listed here.

Mississippi exempts the whole homestead from ad valorem taxes for the unremarried surviving spouse of a member of the United States Armed Forces who was killed or died on active duty, under Miss. Code Ann. Section 27-33-75(2)(d). The provision applies to exemptions claimed in calendar year 2023 and after. The reserve and National Guard coverage is the part that gets missed. The statute itself, not only the Department of Revenue, extends the exemption to the unremarried surviving spouse of a member of a reserve component or the National Guard who was killed or died on active duty for training. Active duty for training is the status a Guard member is in during annual training and schools, and it is not what most people mean when they say active duty. A surviving spouse who was told the death did not occur on active duty because the member was a drilling Guardsman should raise this specific line with the county assessor. Nothing here turns on a disability rating, and nothing turns on the surviving spouse's age. The only continuing condition is that the spouse has not remarried. This exemption is separate from the disabled veteran exemption and from the age-based exemption, though all three land in the same Tier 3 and produce the same result: no ad valorem tax on the homestead. A surviving spouse who qualifies on more than one path does not get more than one exemption, but establishing the strongest path matters if circumstances later change. File with the county tax assessor between January 1 and April 1. The compliance conditions that govern every Mississippi homestead exemption govern this one: a Mississippi income tax return filed and paid on time and not as a nonresident, vehicles properly registered in Mississippi, and no homestead claimed on another property. Disallowance is retroactive and the county recovers the tax. HB 1380 of the 2026 session (effective July 1, 2026) does not help here and can hurt. Where a deceased spouse held a higher-tier exemption and the surviving spouse's own age or disability status is unknown, it moves the survivor to the primary applicant position and drops the exemption to the basic tier in Section 27-33-67(1). A surviving spouse claiming under this provision should file a new application in their own name. The act also renames the existing application for an additional exemption as an amended application, which lets a timely filer who claimed the wrong tier correct it; that route existed before 2026. A second 2026 act amended the same section. Senate Bill 2882, approved March 30, 2026 and effective from January 1, 2026, says no applicant may be required to produce a closing statement or disclosure, and that a conveyance reserving a life estate does not trigger a new application. It was drafted from the text before HB 1380 and does not carry HB 1380's changes, and HB 1380 does not carry its. The two change different parts of Section 27-33-31 and do not contradict each other, but a print of either act alone is missing the other's change.

Thresholds

Thresholds for Mississippi Homestead Exemption for Surviving Spouses of Members Who Died on Active Duty
GateRule
Member killed or died on active duty, or on active duty for trainingThe death must have occurred while the member was serving on active duty, or, for a reserve component or National Guard member, on active duty for training. No disability rating is involved, so the rating filter never hides this benefit.
Surviving spouse has not remarriedThe exemption runs to the unremarried surviving spouse and ends on remarriage.
January 1 to April 1 filing window with the county tax assessorApplications are taken only by the county tax assessor and only between January 1 and April 1 for that year. Ownership must exist before January 1 and the ownership instrument must be filed with the chancery clerk before January 7. There is no annual refiling once an application is allowed, but a change in ownership, use, occupancy, marital status, or disability status requires a new application.
Compliance with Mississippi income tax and vehicle registrationNo homestead exemption survives a failure to file or timely pay Mississippi income tax, a return filed as a nonresident, a vehicle not properly registered in Mississippi, or a homestead claimed on a second property. A married applicant and the applicant's spouse must both qualify, so a servicemember whose spouse keeps another state of domicile under the Military Spouses Residency Relief Act can lose the exemption on that ground alone. Disallowance reaches back, and the county recovers the tax that was not paid.

Sources

Legislation

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Senate Bill 2882 (2026) Bars requiring a closing statement for homestead exemption and exempts life estate conveyances from reapplication

Catalog reconciledEnactedScope changed

Signed Takes effect

  1. Introduced Done, , step 1 of 6
  2. In committee Done, , step 2 of 6
  3. Passed one chamber Done, , step 3 of 6
  4. Passed both chambers Done, , step 4 of 6
  5. Signed by the governor Done, , step 5 of 6
  6. In effect Done, , step 6 of 6

Expands benefits Bars requiring a closing statement for the homestead exemption and spares a conveyance reserving a life estate from reapplication.

Amends Miss. Code 27-33-31, effective from January 1, 2026. Approved five days after HB 1380 amended the same section, and drafted from the text before it, so neither act’s print carries the other’s change.

Sponsor

  • Jeremy EnglandRepublican, Senate, District 51

And 4 co-sponsors

Touches Miss. Code Ann. § 27-33-31

Official record

House Bill 1380 (2026) Drops a surviving spouse of unknown status to the basic homestead tier and renames the additional exemption application

Catalog reconciledEnactedScope changed

Signed Takes effect

  1. Introduced Done, , step 1 of 6
  2. In committee Done, , step 2 of 6
  3. Passed one chamber Done, , step 3 of 6
  4. Passed both chambers Done, , step 4 of 6
  5. Signed by the governor Done, , step 5 of 6
  6. In effect Done, , step 6 of 6

Expands and restricts A survivor whose age or disability status is unknown keeps the basic exemption without reapplying, but is moved down from the additional exemption to the basic one.

Amends Miss. Code 27-33-31. Where the deceased spouse held an exemption under 27-33-67(2) and the surviving spouse’s age or disability status is unknown, the survivor becomes primary applicant at the basic 27-33-67(1) level. Renames the existing application for an additional exemption as an amended application. Described elsewhere as letting surviving spouses keep eligibility, which is the opposite of its effect on an unknown-status survivor.

Sponsor

  • John Thomas "Trey" Lamar, IIIRepublican, House, District 8

And 1 co-sponsor

Touches Miss. Code Ann. § 27-33-31

Official record

HB 812 Extended the homestead exemption to the unremarried surviving spouse

Catalog reconciledEnactedScope changed

Signed Takes effect

  1. Introduced Done, , step 1 of 6
  2. In committee Done, , step 2 of 6
  3. Passed one chamber Done, , step 3 of 6
  4. Passed both chambers Done, , step 4 of 6
  5. Signed by the governor Done, , step 5 of 6
  6. In effect Done, , step 6 of 6

Expands benefits Extends the full homestead exemption to the unremarried surviving spouse of a qualifying veteran aged 90 or older.

Reached the unremarried surviving spouse of a qualifying veteran for exemptions claimed in calendar year 2026 and after, and extended a full exemption to unremarried surviving spouses of homeowners classified as totally disabled under federal law. HB 420 carries the spouse provision forward onto the age-85 version from 2027.

Sponsor

  • Kimberly RemakRepublican, House, District 7

And 7 co-sponsors

Touches Miss. Code Ann. § 27-33-75

Official record

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.