Mississippi / State / 2026 Regular Session
House Bill 1380 (2026) Drops a surviving spouse of unknown status to the basic homestead tier and renames the additional exemption application
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.
Progress
Path to law: Bill in a two-chamber legislature
- Introduced Done, House
- In committee Done, House Ways and Means, then Senate Finance
- Passed one chamber Done, House
- Passed both chambers Done, Senate
- Signed by the governor Done,
- In effect Done,
Sponsors
- John Thomas "Trey" Lamar, III
- Omeria Scott
What it touches
- Miss. Code Ann. § 27-33-31
Catalog entries (3)
Official record
Read House Bill 1380 (2026) on the jurisdiction's own record