Ad valorem tax; revise certain homestead exemption eligibility provisions, revise distribution of portion paid on certain homestead property.

HB 4044 changes Mississippi's homestead exemption rules for homeowners who haven't paid their state income taxes. Homeowners (or their spouses) who failed to comply with income tax laws can still qualify for the homestead exemption, but the tax collector must collect the full property tax amount that would have been waived and send it directly to the state's Department of Revenue. The Department then applies this money toward the homeowner's unpaid income tax debt, up to the amount of the unpaid tax. This directly affects Mississippi homeowners with outstanding income tax obligations who own a home claimed as their primary residence.