{"data":{"id":"us-ms/miss.-code-ann.-27-33-73","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-33-73","heading":"Tax table for exemptions claimed in 1987 calendar year for which reimbursement is made in 1988 calendar year.","body":"(1) Qualified homeowners described in subsection (1) of Section 27-33-67 shall be allowed an exemption from ad valorem taxes according to the following table:\nAssessed values shall be rounded to the next whole dollar (Fifty Cents (50¢) rounded to the next highest dollar) for the purposes of the above table.\nOne-half (1/2) of the exemption allowed in the above table shall be from taxes levied for school district purposes and one-half (1/2) shall be from taxes levied for county general fund purposes.\nASSESSED VALUE HOMESTEAD OF HOMESTEAD EXEMPTION $ 1 – $ 150 $ 6.00 151 – 300 12.00 301 – 450 18.00 451 – 600 24.00 601 – 750 30.00 751 – 900 36.00 901 – 1,050 42.00 1,051 – 1,200 48.00 1,201 – 1,350 54.00 1,351 – 1,500 60.00 1,501 – 1,650 66.00 1,651 – 1,800 72.00 1,801 – 1,950 78.00 1,951 – 2,100 84.00 2,101 – 2,250 90.00 2,251 – 2,400 96.00 2,401 – 2,550 102.00 2,551 – 2,700 108.00 2,701 – 2,850 114.00 2,851 – 3,000 120.00 3,001 – 3,150 126.00 3,151 – 3,300 132.00 3,301 – 3,450 138.00 3,451 – 3,600 144.00 3,601 – 3,750 150.00 3,751 – 3,900 156.00 3,901 – 4,050 162.00 4,051 – 4,200 168.00 4,201 – 4,350 174.00 4,351 – 4,500 180.00 4,501 – 4,650 186.00 4,651 – 4,800 192.00 4,801 – 4,950 198.00 4,951 – 5,100 204.00 5,101 – 5,250 210.00 5,251 – 5,400 216.00 5,401 – 5,550 222.00 5,551 – 5,700 228.00 5,701 – 5,850 234.00 5,851 – 6,000 240.00 6,001 – 6,150 246.00 6,151 – 6,300 252.00 6,301 and above 258.00\nClick to view\n(2) Qualified homeowners described in subsection (2) of Section 27-33-67 shall be allowed an exemption from all ad valorem taxes on not in excess of Six Thousand Five Hundred Dollars ($6,500.00) of the assessed value of the homestead property.\n(3) This section shall only apply to exemptions claimed in the 1987 calendar year for which reimbursement is made in the 1988 calendar year.","path":["Title 27. Taxation and Finance","Chapter 33. Ad Valorem Taxes—Homestead Exemptions","Article 1. General Provisions."],"source_url":"https://archive.org/download/gov.ms.code.ann.2018/release78.2020.07.08/gov.ms.code.title.27.odt","current_through":"2020-07-08","vintage":"Mississippi Code Release 78 (2020-07), retrieved 2026-09-17; absent from the newer snapshot, which serves other sections of this chapter, so it may since have been repealed or amended","retrieved_at":"2026-10-27T05:52:13Z","sha256":"ef5570b4d0730366b02687f813ec4fb53e9d8c4b2827c3de042dae786bd26a83","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-33-71","next":"us-ms/miss.-code-ann.-27-105-363","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ms","title":"Mississippi Release 78 supplement","text":"Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ms.code.ann.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}