Appropriation; Department of Revenue for making upgrades to homestead exemption system.

HB 359 appropriates $500,000 from the State General Fund to the Mississippi Department of Revenue for system upgrades to the homestead exemption program during fiscal year 2027 (July 1, 2026-June 30, 2027). The funding covers costs to modernize the existing homestead exemption system, which helps qualifying homeowners reduce their property tax burden. This bill directly affects the Department of Revenue’s operations and indirectly supports homeowners who rely on the exemption system. It does not change eligibility rules or tax rates, only providing funds for technical improvements to the administrative system.