Homestead exemption; revise provisions regarding surviving spouses and applications.

HB 1380 (Mississippi House Bill 1380) adjusts homestead exemption rules for surviving spouses and applicants. It states that if a deceased spouse qualified for a higher exemption due to age or disability but the surviving spouse’s status is unknown and no new application was filed, the surviving spouse will automatically be moved to the primary applicant status with the lowest exemption tier. The bill also allows homeowners who filed timely applications but didn’t disclose eligibility for additional exemptions to submit amended applications for review by tax authorities. This directly affects Mississippi homeowners, particularly surviving spouses and those needing to update exemption status without reapplying annually.