Q A taxpayer was determined by the Veterans Administration to be service-connected totally disabled in 2018, with an effective date of 2014. He filed a homestead application and requested a refund from the county for any overpayment of ad valorem taxes for the tax years 2014 – 2017. May the board authorize such a refund?

A In order to claim the “totally disabled” exemption in Section 27-33-3, the exemption must be affirmatively claimed prior to April 1, pursuant to Section 27-33-31(a). Pursuant to Section 27-33-31(r), the board of supervisors may consider an amended homestead application “under such rules and regulations as the commission (MS Department of Revenue) shall prescribe” for the 2017 tax year only. (Attorney General’s Opinion to Teeuwissen dated June 28, 2019)