Does a Mississippi disabled veteran have to be unemployable to qualify for the full homestead exemption, or is VA documentation enough?

Plain-English summary

Attala County's tax collector asked about a retired military veteran who has a documented total and permanent service-connected disability from the VA but currently works in the private sector. Was the veteran entitled to the full homestead exemption under Sections 27-33-67 and 27-33-75, or was civilian employment a disqualifier?

The AG observed that the cited statutes contain no civilian-unemployment or unemployability requirement. Section 27-33-67(2)(a) requires documentation of (1) a service-connected, total disability, and (2) an honorable discharge from military service. Neither the homestead statute nor Section 27-33-75 says anything about whether the veteran can hold a civilian job. The Department of Revenue, which administers the exemption, has rulemaking authority to set the form of "proper proof" (the rule is at 35 Miss. Admin. Code Pt. VI, R. 3.03). The county tax collector should follow the DOR's regulations on what documentation suffices.

Whether the specific VA paperwork the Attala County collector had on file was sufficient was a factual question outside the scope of the opinion.

What this means for you

For county tax collectors and assessors

The opinion holds that Section 27-33-67(2)(a) does not require the disabled veteran to be unemployed or unemployable in the civilian job market. The statute requires only documentation of a service-connected total disability and an honorable discharge. The form of that documentation, the "proper proof," is set by the Department of Revenue at 35 Miss. Admin. Code Pt. VI, R. 3.03, and the AG deferred to the DOR's regulatory interpretation on that point. The opinion does not determine whether the applicant’s VA documentation is sufficient.

For disabled veterans applying for the exemption

The opinion says the cited statutes contain no language requiring unemployment or unemployability in the civilian job market. It identifies documentation of service-connected total disability and honorable discharge as requirements, while leaving the sufficiency of a particular applicant’s proof unresolved. The form of documentation the county will accept is set by the Mississippi Department of Revenue at 35 Miss. Admin. Code Pt. VI, R. 3.03.

For veteran advocates and service organizations

The opinion addresses a recurring point of friction: it confirms that Mississippi's disabled-veteran homestead exemption keys to service-connected total disability and honorable discharge, not to whether the veteran can work in the civilian economy. The "proper proof" standard is the DOR rule at 35 Miss. Admin. Code Pt. VI, R. 3.03.

For county attorneys

The opinion holds that, as a matter of state law, civilian employment is outside the eligibility analysis for this exemption. Sections 27-33-67 and 27-33-75 contain no language requiring a disabled veteran to be unemployed or unemployable, and the AG deferred to the Department of Revenue’s regulatory interpretation of what constitutes proper proof.

Common questions

Does my VA disability rating need to be 100% to qualify? The statute requires "service-connected, total disability." The AG opinion did not parse VA rating percentages. The "proper proof" rule at 35 Miss. Admin. Code Pt. VI, R. 3.03 is where you find the documentation standard the county will apply. The AG did not decide whether the VA documentation in the request met the Department’s proof requirements.

What if my disability is service-connected but not "total"? The exemption under Section 27-33-67(2)(a) is keyed to "total disability." A partial service-connected disability does not match the statute's text. Other exemptions (general homestead, age 65, surviving spouse) may apply.

Does my surviving spouse keep the exemption if I die?
Yes, if your spouse does not remarry. Section 27-33-67(2) extends the exemption to the unremarried surviving spouse of a qualifying disabled veteran homeowner.

Do I need to be unable to work in the civilian economy? The AG observed that the cited statutes contain no civilian-unemployment or unemployability requirement. It did not decide whether the applicant’s documentation established eligibility.

Who decides whether my paperwork is good enough?
The Mississippi Department of Revenue sets the documentation standard at 35 Miss. Admin. Code Pt. VI, R. 3.03 and has authority under Miss. Code Ann. § 27-33-41 to examine applications and adopt rules. The county tax collector applies the DOR rule.

Background and statutory framework

Mississippi's general homestead exemption gives qualified homeowners an exemption from ad valorem tax on the assessed value of their homestead. Section 27-33-75(2)(b) extends a full exemption to the homeowners described in Section 27-33-67(2)(a):

Each qualified homeowner who has reached sixty-five (65) years of age on or before January 1 of the year for which the exemption is claimed, who is totally disabled as herein defined, or who is the unremarried surviving spouse of a homeowner referred to in paragraph (a) of this subsection (2), shall be exempt from ad valorem taxes . . . .

Section 27-33-67(2)(a) defines one category of "totally disabled" homeowners as veterans with "Service-connected, total disability as an American veteran who has been honorably discharged from military service."

The AG observed that the cited statutes contain no language requiring unemployment or unemployability in the civilian job market. It deferred to the Department of Revenue’s regulatory interpretation of the required form of proper proof.

The Mississippi Department of Revenue administers the exemption under Miss. Code Ann. § 27-33-41 and has authority to "examine all applications for homestead exemption" and to issue rules to "secure compliance with its provisions uniformly throughout the state." The DOR's rule on what documentation suffices is 35 Miss. Admin. Code Pt. VI, R. 3.03.

Citations

• Miss. Code Ann. § 27-33-67 (qualified homeowner definitions for homestead exemption)
• Miss. Code Ann. § 27-33-67(2)(a) (service-connected total disability category)
• Miss. Code Ann. § 27-33-75 (homestead exemption administration)
• Miss. Code Ann. § 27-33-75(2)(b) (full exemption for qualified disabled homeowners and surviving spouses)
• Miss. Code Ann. § 27-33-41 (DOR rulemaking authority)
• Miss. Code Ann. § 27-33-41(c) (DOR application examination authority)
• 35 Miss. Admin. Code Pt. VI, R. 3.03 (proof of disability documentation rule)

Source

• Landing page: https://attorneygenerallynnfitch.com/divisions/opinions-and-policy/recent-opinions/
• Original PDF: https://attorneygenerallynnfitch.com/wp-content/uploads/2025/04/H.-Pettit-April-4-2025-Disabled-Veterans-Homestead-Exemption.pdf

Original opinion text

April 4, 2025

The Honorable Hart Pettit
Tax Collector, Attala County
112 North Wells Street
Kosciusko, Mississippi 39090
Re:

Disabled Veterans' Homestead Exemption

Dear Mr. Pettit:
The Office of the Attorney General has received your request for an official opinion. Background A retired military veteran and taxpayer in Attala County is currently employed in the private sector. The Office of Veteran Affairs has documented that he has a total and permanent disability related to his service. The Attala County Tax Collector seeks guidance on whether the veteran is entitled to a full homestead exemption under Mississippi Code Annotated Sections 27-33-67 and 27-33-75. Question Presented Does the phrase "service-connected, total disability as an American veteran" in Section 27-33-67(2)(a) require a veteran to be unemployed or unemployable in the civilian job market as well as in the military, or does it only require documentation from the Office of Veterans Affairs showing a total and permanent disability related to service-connected activity? Brief Response Section 27-33-67(2)(a) is silent on whether a veteran must be unemployed or unemployable in the civilian job market. The statute does not define "service-connected, total disability" but only requires that a veteran taxpayer present documentation of 1) a service-connected, total disability and 2) an honorable discharge from military service, to be eligible for the full disabled veterans' homestead exemption under Section 27-33-75, with the specific form of such documentation to be determined by the Mississippi Department of Revenue. Miss. Code Ann. §§ 27-33-67(2)(a), 27-33-41. Applicable Law and Discussion Mississippi's general homestead exemption statute, which is administered by the Mississippi Department of Revenue, provides as follows:

(b) From and after January 1, 2015, qualified homeowners described in subsection (2)(a) of Section 27-33-67 and unremarried surviving spouses of such homeowners shall be allowed an exemption from all ad valorem taxes on the assessed value of the homestead property.

Miss. Code Ann. § 27-33-75(2)(b).
In turn, the referenced statute describing such qualified homeowners provides in relevant part as follows:

(2) Each qualified homeowner who has reached sixty-five (65) years of age on or before January 1 of the year for which the exemption is claimed, who is totally disabled as herein defined, or who is the unremarried surviving spouse of a homeowner referred to in paragraph (a) of this subsection (2), shall be exempt from ad valorem taxes in the manner prescribed in Section 27-33-75. To qualify for the exemptions provided for in this article because of disability, the homeowner must present proper proof of any of the following: (a) Service-connected, total disability as an American veteran who has been honorably discharged from military service.

Miss. Code Ann. § 27-33-67(2)(a) (emphasis added).
Sections 27-33-67 and 27-33-75 contain no language indicating that a disabled veteran taxpayer must be unemployed or unemployable in the civilian job market in order to obtain the full homestead exemption. The Mississippi Department of Revenue, however, possesses the authority under state law to "examine all applications for homestead exemption allowed under this article, to determine if the provisions of the article have been complied with. . . ." Miss. Code Ann. §27-33-41(c). The Department of Revenue is also empowered to adopt and issue rules and regulations to "secure compliance with its provisions uniformly throughout the state." Miss. Code Ann § 27-33-41. This rulemaking authority includes the duty to "prescribe the form of and furnish suitable application forms, or blanks, for the purpose of carrying out the provisions of this article. . . ." Id. Therefore, because the Department of Revenue has been granted rulemaking authority for the administration of the homestead exemption article, we defer to their regulatory interpretation regarding the specific form of documentation, or "proper proof," required to claim a service-connected, total disability, as provided in 35 Miss. Admin. Code Pt. VI, R. 3.03. Whether the documentation you have received from the Office of Veteran Affairs regarding the individual taxpayer's service-related, total and permanent disability is sufficient to entitle him to the homestead exemption is a determination of fact that is outside the scope of this opinion.

Sincerely,
LYNN FITCH, ATTORNEY GENERAL
By:

/s/ Caleb A. Pracht
Caleb A. Pracht
Special Assistant Attorney General