Homestead exemption; revise time within which certain homeowners may apply for.

HB 1003 amends Mississippi law to extend the deadline for specific veterans and surviving spouses to apply for a homestead property tax exemption. Currently, these individuals must apply within 30 days of a home purchase or by December 31 of that year, but the bill removes this strict time limit for them. The change directly affects totally disabled veterans, unremarried surviving spouses of disabled veterans, and unremarried surviving spouses of service members who died on active duty. While the bill does not alter the general April 1 filing deadline for other homeowners, it provides greater flexibility for this specific group of military-connected residents to secure their tax benefits.