Any single-family dwelling, including a condominium unit which was built, or caused to be built, to completion on or after January 1, 1983, and is and always has been owned by the person, or his or her donee, who built or caused such dwelling to be built, shall, upon presentation of an affidavit to the tax assessor certifying that such dwelling or any part thereof has never been leased, rented, sold or occupied, be exempt from ad valorem taxation until the time that such dwelling is first leased, rented, sold or occupied. Said affidavit shall be filed not later than April 1 of each year for which an exemption is claimed. In such cases ad valorem taxes shall be assessed and levied on the value of the unimproved property where such dwelling is situated.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 31 - Ad Valorem Taxes-General Exemptions
§ 27-31-3. Turpentine, etc.; agricultural products
§ 27-31-5. Little theatre property
§ 27-31-9. Parking garages not operated for profit; exemption by counties
§ 27-31-11. Parking garages not operated for profit; exemption by municipalities
§ 27-31-13. Commodities in transit
§ 27-31-17. Bonds, etc., of agricultural agencies
§ 27-31-19. Oil, gas and other petroleum products refined in state
§ 27-31-21. Public school libraries and buildings
§ 27-31-23. Confederate soldiers' home
§ 27-31-27. Registered or licensed aircraft
§ 27-31-29. Newly constructed single-family dwellings
§ 27-31-30. Certain military housing units and ancillary supporting facilities
§ 27-31-35. Property related to project defined in Mississippi Superconducting Super Collider Act
§ 27-31-39. Public trust tidelands