Tax Savings Programs (Homestead)

What is a Homestead Exemption?

A Homestead Exemption is a special provision in the state’s tax laws that reduces the property taxes people have to pay on their primary home.  Residents must apply for the program, it is not automatic. 

Honorably discharged Veterans, who are 90 years or older by January 1, 2026, are eligible for a 100% Ad Valorem tax exemption on homestead property in Mississippi. They must apply by the April 1st deadline and bring proof of service and age.

Application Requirements

The DeSoto County Tax Assessor's Office accepts applications starting at 8:00 AM on January 5, 2026.  The filing deadline is 5:00 PM on April 1, 2026. 

To apply for Homestead Exemption for the first time, you need to come to the Tax Assessor's Office located at 365 Losher Street, Suite 100, Hernando, MS 38632. The hours are Monday-Friday 8:00 am - 5:00 pm, excluding holidays.

Please bring the following:

  • A copy of your recorded Warranty Deed
  • Your Mississippi car and/or truck tag numbers
  • Social Security Numbers for You and Your Spouse if You Are Married
  • Birth dates for you and your spouse or all parties applying for homestead
  • Your closing or settlement statement
  • If you are over 65 years of age on or before January 1st of the filing year, bring proof of birthday to qualify for additional tax exemption.
  • 100% Disabled individuals qualify for additional tax exemption, you will need to bring proof of disability from Veteran's Administration or the Social Security Administration.
  • If you need further information, please call 662-469-8029

Reapplication Reasons

If any of the following events have occurred, you will need to re-apply for your homestead credit by coming into the Tax Assessor's office and signing a new application to update the records. If you do not re-apply reflecting these changes, you will risk the chance of losing your homestead credit. It is the responsibility of the applicant to update pertinent information regarding their homestead. 

Please read carefully:

  • Did you get a divorce/separated recently? (Must bring Divorce Decree)
  • Did you get married? (Need copy of Marriage License)
  • Did you turn 65 years old? (Must bring proof)
  • Did you receive a property through a will or court order? (Must bring copy of will or court order)
  • Did you add, remove or change a name on your deed? If so, this becomes a change in ownership. Law states that if there is a change in ownership you must re-file your homestead to reflect this change. MS Code 27-33-31
  • Has the property (legal) description changed? Law states that you must re-file reflecting this change. MS Code 27-33-3
  • Has the occupancy of the homesteaded property changed? (you must re-file reflecting this change) MS Code 27-33-31
  • Have you become 100% Disabled? Individuals who qualify for permanent and total disability can apply for additional tax exemption. You will need to bring proof of disability from Veteran's Affairs or the Social Security Administration.
  • Death of a Spouse? (You do not have to re-sign a new application, but, you do have to verify with the Chancery Clerk's office that you qualify for the same exemption that the deceased spouse was receiving at time of death. Please provide a death certificate of the deceased spouse, proof of age if you are over 65, and or disability paperwork if you are declared disabled. This information helps us determine if you still qualify for same exemption to keep you from having to sign a new application.) MS Code 27-33-3
  • If you need further information, please call 662-469-8029

Exemption Amount

TIER 1: Regular Exemption – This exemption tier is available to qualified applicants under 65 years of age that do not qualify for a disability exemption under the next two tiers.  Eligible applicants can receive a tax credit of up to $300 (based on property value) against taxes due on the property.

TIER 2: Age/Disability Exemption – This exemption tier is for qualified applicants who are at least 65 years of age, or totally disabled, by January 1 of the year in which exemption is sought.  Applicants in this tier are exempt from taxes on the first $7,500 of assessed value of their homestead.  After the first year, the exemption can increase to include most future increases in value.  

Applicants in this tier must provide proof of age (driver’s license or birth certificate) or proof of total disability.  Acceptable proof of total disability includes:

  • Classification as totally disabled under the federal Social Security Act (42 USCS Section 416(i)), the Railroad Retirement Act, or any other federal act approved by the Department of Revenue.
  • Classification as totally disabled under the provisions of a retirement plan that is qualified under the United States Internal Revenue Code.
  • Internal Revenue Service Schedule 3 and Schedule R.
  • Detailed letter from two physicians outlining the disability and expected duration.

TIER 3: Total Exemption – As defined below, qualified applicants under this tier are exempt from all property taxes on their qualifying homesteads.

  • Applicants classified as service-connected, total disability as an American veteran who has been honorably discharged from military service and their unremarried surviving spouses.
  • Applicants who are honorably discharged American veterans at least 90 years old on or before January 1 of the year in which exemption is claimed, and their unremarried surviving spouses.
  • Applicants who are the unremarried surviving spouse of a member of the United States Armed Forces who was killed or died on active duty.
  • Applicants who are the unremarried surviving spouse of a member of a reserve component of the United State Armed Forces or of the National Guard who was killed or died on active duty for training.

 Reasons of Denial

Below are some reasons your homestead will be denied by the Department of Revenue. If your homestead is denied you will be charged back the amount of credit you received and will be billed separately the following year.

  • Can NOT owe MS income tax
  • Can NOT have homestead on any other property in county or any other states; you must live full time on property receiving homestead
  • Claiming to be a resident of another state when assessed with income tax.

Mississippi Homestead Exemption Rules and Regulations