From 11dd98410037f616132d61c2167f2f7753f8703c Mon Sep 17 00:00:00 2001 From: Daphne Hansell <128793799+daphnehanse11@users.noreply.github.com> Date: Thu, 14 May 2026 15:49:25 -0400 Subject: [PATCH 1/2] Add Mississippi age or disability homestead exemption --- changelog.d/8198.added.md | 1 + .../household/state_property_tax_credits.yaml | 20 ++++++ .../age_threshold.yaml | 10 +++ .../amount.yaml | 10 +++ ...ms_age_disability_homestead_exemption.yaml | 33 +++++++++ ...sability_homestead_exemption_eligible.yaml | 67 +++++++++++++++++++ ...lity_homestead_property_tax_reduction.yaml | 53 +++++++++++++++ .../ms_age_disability_homestead_exemption.py | 19 ++++++ ...disability_homestead_exemption_eligible.py | 23 +++++++ ...bility_homestead_property_tax_reduction.py | 18 +++++ 10 files changed, 254 insertions(+) create mode 100644 changelog.d/8198.added.md create mode 100644 policyengine_us/parameters/gov/states/ms/tax/property/age_disability_homestead_exemption/age_threshold.yaml create mode 100644 policyengine_us/parameters/gov/states/ms/tax/property/age_disability_homestead_exemption/amount.yaml create mode 100644 policyengine_us/tests/policy/baseline/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption.yaml create mode 100644 policyengine_us/tests/policy/baseline/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption_eligible.yaml create mode 100644 policyengine_us/tests/policy/baseline/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_property_tax_reduction.yaml create mode 100644 policyengine_us/variables/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption.py create mode 100644 policyengine_us/variables/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption_eligible.py create mode 100644 policyengine_us/variables/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_property_tax_reduction.py diff --git a/changelog.d/8198.added.md b/changelog.d/8198.added.md new file mode 100644 index 00000000000..1a12845a8fe --- /dev/null +++ b/changelog.d/8198.added.md @@ -0,0 +1 @@ +Added the Mississippi age or disability Homestead Exemption property tax reduction. diff --git a/policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml b/policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml index b5c719c31cf..c6e63343318 100644 --- a/policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml +++ b/policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml @@ -114,6 +114,26 @@ values: - wi_homestead_credit - wi_property_tax_credit - wv_homestead_excess_property_tax_credit + 2025-01-01: + - az_property_tax_credit + - ct_property_tax_credit + - dc_ptc + - il_property_tax_credit + - ma_senior_circuit_breaker + - me_property_tax_fairness_credit + - mi_homestead_property_tax_credit + - mo_property_tax_credit + - ms_age_disability_homestead_property_tax_reduction + - mt_elderly_homeowner_or_renter_credit + - mt_property_tax_rebate + - nj_property_tax_credit + - nm_property_tax_rebate + - ny_real_property_tax_credit + - ok_ptc + - ri_property_tax_credit + - wi_homestead_credit + - wi_property_tax_credit + - wv_homestead_excess_property_tax_credit metadata: unit: list diff --git a/policyengine_us/parameters/gov/states/ms/tax/property/age_disability_homestead_exemption/age_threshold.yaml b/policyengine_us/parameters/gov/states/ms/tax/property/age_disability_homestead_exemption/age_threshold.yaml new file mode 100644 index 00000000000..65da6ca6f38 --- /dev/null +++ b/policyengine_us/parameters/gov/states/ms/tax/property/age_disability_homestead_exemption/age_threshold.yaml @@ -0,0 +1,10 @@ +description: Mississippi limits age-based eligibility to filers at or above this age under the Homestead Exemption program. +values: + 2025-01-01: 65 +metadata: + unit: year + period: year + label: Mississippi age or disability homestead exemption age threshold + reference: + - title: Mississippi Department of Revenue | Homestead Exemption + href: https://www.dor.ms.gov/county-services/homestead-exemption diff --git a/policyengine_us/parameters/gov/states/ms/tax/property/age_disability_homestead_exemption/amount.yaml b/policyengine_us/parameters/gov/states/ms/tax/property/age_disability_homestead_exemption/amount.yaml new file mode 100644 index 00000000000..7e29f0a5ed5 --- /dev/null +++ b/policyengine_us/parameters/gov/states/ms/tax/property/age_disability_homestead_exemption/amount.yaml @@ -0,0 +1,10 @@ +description: Mississippi provides this amount as an age or disability homestead exemption under the Homestead Exemption program. +values: + 2025-01-01: 7_500 +metadata: + unit: currency-USD + period: year + label: Mississippi age or disability homestead exemption amount + reference: + - title: Mississippi Department of Revenue | Homestead Exemption + href: https://www.dor.ms.gov/county-services/homestead-exemption diff --git a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption.yaml b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption.yaml new file mode 100644 index 00000000000..1f48caa93f5 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption.yaml @@ -0,0 +1,33 @@ +- name: Case 1, exemption is capped at the statutory amount. + period: 2025 + input: + people: + person1: + age: 65 + assessed_property_value: 75_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: MS + output: + ms_age_disability_homestead_exemption: 7_500 + +- name: Case 2, exemption is limited to assessed property value. + period: 2025 + input: + people: + person1: + age: 65 + assessed_property_value: 5_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: MS + output: + ms_age_disability_homestead_exemption: 5_000 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption_eligible.yaml new file mode 100644 index 00000000000..a6b5a01a5c4 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption_eligible.yaml @@ -0,0 +1,67 @@ +- name: Case 1, senior homeowner is eligible. + period: 2025 + input: + people: + person1: + age: 65 + assessed_property_value: 75_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: MS + output: + ms_age_disability_homestead_exemption_eligible: true + +- name: Case 2, disabled homeowner under age 65 is eligible. + period: 2025 + input: + people: + person1: + age: 40 + is_disabled: true + assessed_property_value: 75_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: MS + output: + ms_age_disability_homestead_exemption_eligible: true + +- name: Case 3, non-senior homeowner without disability is ineligible. + period: 2025 + input: + people: + person1: + age: 64 + assessed_property_value: 75_000 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: MS + output: + ms_age_disability_homestead_exemption_eligible: false + +- name: Case 4, senior without assessed property is ineligible. + period: 2025 + input: + people: + person1: + age: 65 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: MS + output: + ms_age_disability_homestead_exemption_eligible: false diff --git a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_property_tax_reduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_property_tax_reduction.yaml new file mode 100644 index 00000000000..8082e5df3c5 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_property_tax_reduction.yaml @@ -0,0 +1,53 @@ +- name: Case 1, reduction equals the property tax on the exempt share of value. + period: 2025 + input: + people: + person1: + age: 65 + assessed_property_value: 75_000 + real_estate_taxes: 1_500 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: MS + output: + ms_age_disability_homestead_property_tax_reduction: 150 + +- name: Case 2, reduction cannot exceed property taxes. + period: 2025 + input: + people: + person1: + age: 65 + assessed_property_value: 5_000 + real_estate_taxes: 100 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: MS + output: + ms_age_disability_homestead_property_tax_reduction: 100 + +- name: Case 3, ineligible filer gets no reduction. + period: 2025 + input: + people: + person1: + age: 64 + assessed_property_value: 75_000 + real_estate_taxes: 1_500 + tax_units: + tax_unit: + members: [person1] + households: + household: + members: [person1] + state_code: MS + output: + ms_age_disability_homestead_property_tax_reduction: 0 diff --git a/policyengine_us/variables/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption.py b/policyengine_us/variables/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption.py new file mode 100644 index 00000000000..d1000108daa --- /dev/null +++ b/policyengine_us/variables/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption.py @@ -0,0 +1,19 @@ +from policyengine_us.model_api import * + + +class ms_age_disability_homestead_exemption(Variable): + value_type = float + entity = TaxUnit + label = "Mississippi age or disability homestead exemption" + unit = USD + definition_period = YEAR + reference = "https://www.dor.ms.gov/county-services/homestead-exemption" + defined_for = "ms_age_disability_homestead_exemption_eligible" + + def formula(tax_unit, period, parameters): + return min_( + add(tax_unit, period, ["assessed_property_value"]), + parameters( + period + ).gov.states.ms.tax.property.age_disability_homestead_exemption.amount, + ) diff --git a/policyengine_us/variables/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption_eligible.py b/policyengine_us/variables/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption_eligible.py new file mode 100644 index 00000000000..4d8bbe064f2 --- /dev/null +++ b/policyengine_us/variables/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_exemption_eligible.py @@ -0,0 +1,23 @@ +from policyengine_us.model_api import * + + +class ms_age_disability_homestead_exemption_eligible(Variable): + value_type = bool + entity = TaxUnit + label = "Eligible for the Mississippi age or disability Homestead Exemption" + definition_period = YEAR + reference = "https://www.dor.ms.gov/county-services/homestead-exemption" + defined_for = StateCode.MS + + def formula(tax_unit, period, parameters): + p = parameters( + period + ).gov.states.ms.tax.property.age_disability_homestead_exemption + person = tax_unit.members + head_or_spouse = person("is_tax_unit_head_or_spouse", period) + age = person("age", period.this_year) + is_disabled = person("is_disabled", period) + + return tax_unit.any( + ((age >= p.age_threshold) | is_disabled) & head_or_spouse + ) & (add(tax_unit, period, ["assessed_property_value"]) > 0) diff --git a/policyengine_us/variables/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_property_tax_reduction.py b/policyengine_us/variables/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_property_tax_reduction.py new file mode 100644 index 00000000000..c83e5fda57f --- /dev/null +++ b/policyengine_us/variables/gov/states/ms/tax/property/age_disability_homestead_exemption/ms_age_disability_homestead_property_tax_reduction.py @@ -0,0 +1,18 @@ +from policyengine_us.model_api import * + + +class ms_age_disability_homestead_property_tax_reduction(Variable): + value_type = float + entity = TaxUnit + label = "Mississippi age or disability homestead property tax reduction" + unit = USD + definition_period = YEAR + reference = "https://www.dor.ms.gov/county-services/homestead-exemption" + defined_for = "ms_age_disability_homestead_exemption_eligible" + + def formula(tax_unit, period, parameters): + assessed_value = add(tax_unit, period, ["assessed_property_value"]) + return add(tax_unit, period, ["real_estate_taxes"]) * ( + tax_unit("ms_age_disability_homestead_exemption", period) + / max_(assessed_value, 1) + ) From dde66af6e701cfe20258d3a4072413c31ee36d2c Mon Sep 17 00:00:00 2001 From: Daphne Hansell <128793799+daphnehanse11@users.noreply.github.com> Date: Thu, 14 May 2026 16:53:59 -0400 Subject: [PATCH 2/2] Rename changelog fragment for PR 8313 --- changelog.d/{8198.added.md => 8313.added.md} | 0 1 file changed, 0 insertions(+), 0 deletions(-) rename changelog.d/{8198.added.md => 8313.added.md} (100%) diff --git a/changelog.d/8198.added.md b/changelog.d/8313.added.md similarity index 100% rename from changelog.d/8198.added.md rename to changelog.d/8313.added.md