Mississippi Homestead Exemption After Divorce

How the Homestead Exemption Works in Mississippi

Mississippi's homestead exemption (Miss. Code Ann. § 27-33-1 et seq.) can reduce property taxes on an eligible primary residence. For homeowners under age 65, the regular exemption can provide a tax credit of up to $300, based on property value. Homeowners 65 and older, or those who are totally disabled, may qualify for an exemption on the first $7,500 of assessed value, subject to current eligibility rules.

The exemption is tied to your primary residence and your filing status. After a divorce, your eligibility and the mechanics of your claim can change, and failing to update your homestead records with the county tax assessor can cost you this benefit.

What Changes When You Divorce

If you are keeping the home: Contact your county tax assessor's office to confirm whether the divorce and ownership change require a new homestead application in your name alone. Bring your certified divorce decree, the recorded quitclaim deed showing sole ownership, and a government-issued photo ID.

If you are leaving the home: The spouse who retains the property files for the exemption. If you move to a new primary residence in Mississippi, you can file for a homestead exemption on that property. You cannot claim the exemption on a property you do not occupy as your primary residence.

If the home is being sold: Ask the county assessor how the sale and any change in occupancy affect the current-year exemption. You cannot claim the exemption on a property you do not occupy as your primary residence.

Re-Filing Deadlines

Mississippi requires homestead exemption applications to be filed with the county tax assessor by April 1 of the tax year. If your divorce finalizes after April 1, the existing exemption typically remains in place for the current tax year, and you should re-file before April 1 of the following year.

Do not assume the exemption automatically transfers when the title transfers. Tax assessor offices track ownership changes through recorded deeds, but the homestead exemption requires an affirmative application — it is not automatic.

Head of Household and Age-Based Exemptions

If you are 65 or older and now living alone in the marital home after divorce, confirm that the age-based enhanced exemption is applied to your individual filing. The enhanced exemption is based on the applicant's age and disability status, not marital status, so your eligibility should not change — but the application may need updating if it was filed under your ex-spouse's information.

Divorced homeowners who are also managing tax filing status changes should coordinate the homestead exemption update with their IRS and state filing status transitions.

Our Mississippi After-Divorce Checklist includes property-related tasks — deed recording, title updates, and tax exemption filings — so you protect your home's financial benefits after the decree.

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