Mississippi § 27-31-29 - Newly constructed single-family dwellings.
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-31-29 — Newly constructed single-family dwellings., with citation guidance and answers to common questions.
§ 27-31-29. Newly constructed single-family dwellings.
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.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 27-31-29
What does Mississippi Code of 1972 Annotated § 27-31-29 cover?
Section 27-31-29 ("Newly constructed single-family dwellings.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 27-31-29?
A common citation format is "Mississippi Code of 1972 Annotated § 27-31-29" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 27-31-29 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.