35 Miss. Code. R. 6-03-04-103.02 - Non-occupying
1. A single person may also qualify as a head
of a family, if he permanently maintains a home for the benefit of someone who
is dependent upon him for support. The single person may not live in the home
because of necessity. This single person can only be the head of a family for
one family group and for one exemption.
2. EXAMPLES:
a. Ex-husband and ex-wife jointly own the
home. Ex-wife lives in home with child and contributes to the maintenance of
the home. Ex-husband also contributes to the maintenance of the home through
court decree. Neither one files on any other property. Both are eligible to
file and either one would receive exemption on one-half (1/2) of the total
assessed value of the property. However, only one may file for exemption in
this situation.
b. Child owns and
maintains a home for an elderly parent. Child lives in an apartment and does
not file for homestead exemption anywhere else. Child is eligible for an
exemption on the home of the elderly parent.
Notes
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