Homestead exemption; provide additional exemption for unremarried surviving spouses of disabled persons.

This bill extends Mississippi's homestead property tax exemption for totally disabled homeowners to their unremarried surviving spouses. It modifies Section 27-33-67 to include these spouses as eligible for the same tax exemption amount (ranging from $6 to $300 annually based on property value) that previously applied only to disabled homeowners themselves. The exemption applies to primary residences and forest acreage taxes, maintaining the existing value-based exemption tiers. This change directly affects surviving spouses who lost a disabled spouse and did not remarry, providing them continued tax relief they previously lost upon the spouse's death.