Mississippi Code
Article 1 - General Provisions
§ 27-33-67. Exemptions for persons under 65 years of age who are not totally disabled; exemptions for persons over 65 years of age and persons who are totally disabled

To qualify for the exemptions provided for in this article because of disability, the homeowner must present proper proof of any of the following:
Proper proof of classification as totally disabled under the federal acts referred to in subsection (2)(b) or (2)(c), including proof of the total disability and of eligibility to qualify to receive benefits under the relevant federal act or qualified retirement plan, shall be determined by the Department of Revenue.
The property owned jointly by husband and wife and property owned in fee simple by either spouse, if either spouse shall fulfill the age or disability requirement, shall be eligible for the exemption allowed in this article in full. On all other jointly owned property, the amount of the allowable exemption shall be determined on the basis of each individual joint owner's qualifications and pro rata share of the property.

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