Homestead exemption; grant unremarried surviving spouse of totally disabled homeowner same exemption as deceased.

SB 3120 extends Mississippi's homestead property tax exemption to unremarried surviving spouses of homeowners who were totally disabled at the time of their death. Currently, this exemption applies to disabled homeowners themselves, but the bill ensures their surviving spouse retains the same tax benefit after the homeowner's death. The change applies only to cases where the deceased homeowner qualified for the exemption due to total disability (as defined by federal disability programs or state criteria), not to all surviving spouses. This policy change takes effect January 1, 2027, and directly affects disabled homeowners' unremarried spouses seeking continued property tax relief.