Dear Editor:

On March 10, 2009, legislative leaders failed to take action to provide much needed tax relief to Mississippi’s homeowners, particularly those who are over 65 and disabled.

Legislation that would have provided relief for homeowners over 65 passed the Mississippi Senate earlier but died in the Mississippi House of Representatives due to fierce opposition led by the Mississippi Association of Supervisors (MAS).

Every member of our association has been advocating an increase in the homestead exemption levels. Raising the homestead exemption levels periodically is necessary in order to keep tax burdens from being shifted onto homeowners when property is reassessed. Without action from our state legislature, we are afraid some of our most vulnerable simply will not be able to pay the increased taxes on their homes.

The legislative process further states that suspending deadlines only occurs under extraordinary circumstances, however we county assessors strongly believe that the financial welfare of our elderly and disabled homeowners rises to that level of importance to warrant such extraordinary action.

All counties must reappraise property periodically. This is not the issue. The issue arises when homestead exemption does not grow along with the assessed values in a county. If the legislature fails to increase homestead exemption levels as home values rise, what occurs is a “shift” of the county tax burden onto single-family owner occupied homes.

It is time for county officials to consider our elderly and disabled first. I fail to understand why any local elected official does not whole-heartedly support this legislation.

Our Association strongly supports an increase in homestead exemption levels in the same year that the county undergoes reappraisal. By doing this simultaneously, the increased assessed values offset the additional exemption granted. Despite what the Association of Supervisors may wish you to believe, passing this measure will provide our elderly, disabled and struggling young families some property tax relief without hurting the county one bit!

Sincerely,

Johnny Riley

Itawamba County Tax Assessor