The applicant and the applicant's spouse must be residents of Mississippi to be eligible for homestead exemption benefits. File with your local Registry of Deeds.The homestead can't exceed one acre in a city or 160 acres in a rural area. A homestead exemption can benefit homeowners if one spouse in a twoincome household dies. To apply for Homestead Exemption for the first time, you need to come to the Tax Assessor's Office located at 365 Losher Street, Suite 100, Hernando, MS 38632. Title 35, Part VI, Subpart 02 of the Mississippi Administrative Code includes rules and regulations concerning Equalization. If over 60 years old, you can claim the homestead exemption even if not living there, for example if your spouse is living in a nursing home. The filing deadline is PM on April 1. If over 60 years old, you can claim the homestead exemption even if not living there, for example if your spouse is living in a nursing home. The Homestead Exemption Office accepts applications for the various residential exemption applications and agricultural land use applications.
