Senior Citizens Property Tax and Rent Rebate Act; create.

HB 1345 would create a program providing rebates to Mississippi residents aged 65 or older (or widows/widowers aged 50+ or permanently disabled persons aged 18+) for a portion of their annual property taxes or rent paid on their primary residence (homestead). The bill specifies a 20% rebate on eligible property taxes or rent, with income limits adjusted yearly based on the Consumer Price Index. Claimants would need to file applications by June 30 each year (with late filings accepted until December 31 if funds remain), providing proof of age, income, and housing costs. Funding would initially come from general state appropriations but shift to lottery proceeds after July 1, 2028, as outlined in the bill's provisions.