35 Miss. Code. R. 6-03-02-101.01 - The following charges are causes to reject reimbursement to the taxing unit and to disallow the applicant's additional exemption:

1. Applicant is not a bona fide resident of Mississippi. 27-33-19 and 27-33-63 (2)

2. Applicant or applicant's spouse claims to be a resident of another state when assessed with income tax. 27-33-63(2)

3. Applicant is separated, does not have custody of minor children and does not live in the home at the time of separation. 27-33-13 (c) & (d)

4. Jointly owned property by separated husband and wife that is not the home at the time of separation is not eligible. 27-33-19 (c)

5. Applicant is not a natural person. 27-33-13

6. Taxing unit had no tax loss as a result of this application. 27-33-41

7. Applicant is not defined as the head of a family. 27-33-13 and 27-33-19

8. Application is incomplete causing eligibility to be undeterminable. 27-33-31 (n & r) and 27-33-41(c)

9. Application was not filed by April 1st. 27-33-31 (a)

10. Application was not signed by applicant or his spouse and a copy of written authority was not attached to the application. 27-33-31 (o) and 27-33-41 (c)

11. Signature of applicant was not acknowledged by Tax Assessor or his deputy. 27-33-31 (a) and 27-33-33 (e)

12. Applicant or applicant's spouse was allowed exemption on other property. 27-33-21 (c)

13. Exemption allowed on property not claimed on application. 27-33-32 (i) and 27-33-35 (b)

14. Certified copy of resident county application was not attached. 27-33-31 (d) and 27-33-23 (f)

15. Exemption allowed on undivided estate property that is not eligible. 27-33-19

16. Dwelling and/or land not separately assessed on the land roll is not eligible. 27-33-19 and 27-33-33 (a)

17. Disjoined urban property is not eligible. 27-33-35 and 27-33-21 (h)

18. Property containing more than for (4) disjoined tracts combined is not eligible. 27-33-23 (e) and 27-33-21 (h)

19. Exemption allowed on property and/or dwelling that is not eligible. 27-33-19 and 27-33-21

20.

a. Property containing more than 160 acres is not eligible. 27-33-23 (b) and 27-33-21 (h)

b. An assessed value exceeding $ 7,500 was allowed on the supplemental roll.27-33-75

21. Disjoined tracts located more than five (5) miles from home tract are not eligible.27-33-23 (e) and 27-33-21 (h)

22. Property is not eligible. Applicant owned other eligible property that must be preferred. 27-33-23 (c) & (d) and 27-33-21 (h)

23. Applicant does not occupy the property as his primary home. 27-33-19 and 27-33-21

24. The property is not eligible:

a. The assessed value of the property associated with the business activity is greater than one-fifth (1/5) of the total assessed value of the home. 27-33-19 (h)

b. The property is excluded from the definition of a home. 27-33-21 (a) & (b) (Property used as gins, sawmills, gas stations, repair shops, etc. is not eligible).

25. Any property and/or dwelling that is occupied under an agreement to buy or under a conditional sale is not eligible. 27-33-21 (d)

26. Property that is rented or is available for rent is not eligible. 27-33-21 (a) & (g)

27. Jointly owned land is not eligible when combined with individually owned land that has been claimed for exemption. 27-33-21 (e)

28. Individually owned land combined with land that holds a life estate is not eligible. 27-33-21 (e)

29. Property that has more than six (6) rooms available for rent is not eligible. 27-33-19 (f) and 27-33-21 (a)

30. Property that keeps more that eight (8) boarders is not eligible. 27-33-19 (g) and 27-33-21 (a)

31. Applicant did not hold eligible title to this property on January 1. 27-33-17 (f)

32. The instrument by which applicant claims title to this property was not of record as of January 7. 27-33-17 (f)

33. Property claimed for exemption acquired by purchase where one-fourth (1/4) the price has not been paid and there is no instrument showing payments of normal interest and principal is not eligible. 27-33-21 (f) and 27-33-31 (l)

34.

a. Applicant or applicant's spouse owns and/or is in possession of a vehicle with out of state tags. 27-33-63 (2). If the vehicle receives Mississippi tags, or if applicant is no longer in possession of vehicle, proof of such must be presented to the Clerk so that objection may be made to this charge.

b. Applicant or applicant's spouse has failed to comply with road and bridge privilege tax laws. 27-33-63 (2).

35. Applicant or applicant's spouse has failed to comply with the income tax laws of Mississippi. 27-33-63 (2). If this income tax liability has been satisfied, proof of payment (Letter of Release) must be presented to the Clerk of the Board of Supervisors so that objection may be made to this charge.

36. Property with no residence is not eligible. 27-33-19

37. Property with no land value is not eligible. 27-33-19

38. Trust property not occupied or assessed to beneficiary is not eligible. 27-33-17 (b)

39. Valid application is not on file. 27-33-31 (a)

40. Applicant has made a fraudulent application. 27-33-31 (q) and 27-33-41 (c)

41. Applicant has requested homestead exemption to be removed. 27-33-41

42. Applicant and spouse are not actually and legally living together. 27-33-19 (c)

43. Applicant did not reside in the home as of January 1. 27-33-7

Notes

35 Miss. Code. R. 6-03-02-101.01