{"data":{"id":"us-ms/miss.-code-ann.-27-33-77","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-33-77","heading":"Miss. Code Ann. § 27-33-77","body":"Beginning with the 1985 supplemental roll, and for each succeeding year's roll thereafter, the amount of tax loss to be reimbursed because of exemptions provided for in this article shall be Fifty Dollars ($50.00) each for county taxes exempted and school taxes exempted for a total of One Hundred Dollars ($100.00) per applicant qualifying for homestead exemption under this article.\n\nThe reimbursement received by the county shall be distributed by the county treasurer to the general fund.\n\nProvided further, that tax losses sustained by municipalities because of exemptions granted to homeowners described in subsection (2) of Section 27-33-67 shall be reimbursed up to the amount of the actual exemption allowed, not to exceed Two Hundred Dollars ($200.00) per qualified applicant.\n\nThe reimbursement received by a county, municipality or school district may be pledged as security for a loan if the reimbursement to the county or school district is otherwise authorized or required by law to be pledged as security for such a loan.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"0bde21b9b0c378eeed5330e98459fdd3eef6be5b771a21007f5325fbb0678aa7","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-33-75","next":"us-ms/miss.-code-ann.-27-33-79"},"notice":"GroundRules: Original legal text. Not legal advice."}