Homestead exemption; grant unremarried surviving spouse of totally disabled homeowner same exemption as deceased.

SB 2808 would amend Mississippi's homestead exemption law to ensure that an unremarried surviving spouse of a totally disabled homeowner receives the same property tax exemption that the deceased spouse held. Currently, surviving spouses typically need to meet their own age or disability criteria to qualify, but this bill would extend eligibility based on the deceased spouse's disability status. To qualify, the surviving spouse would need to provide proof of the deceased spouse's total disability (as defined by existing law). The bill, introduced in 2025, would have taken effect January 1, 2026, if enacted.