Board recommends reinstatement of homestead exemptions after three appeals

The Hancock County Board of Supervisors on May 5 held a public hearing on appeals of homestead‑exemption denials and unanimously recommended that the state reconsider reinstating exemptions for three property owners.

Property owners William Covington and Mark Mellon appeared at the hearing and presented records and testimony; an additional appeal from Larry Smith was accepted for consideration on submission and the board recommended reinstatement based on the submitted materials.

William Covington told the board he received Department of Revenue notices and disputed a small arrearage that had accumulated over three years. Covington said he and his CPA negotiated the disputed amount and paid it by certified check on March 14; he added that the Department of Revenue issued lien satisfactions showing the liability paid and nonetheless denied reinstatement of a homestead exemption. On the record Covington said, “I don't owe them anything. This is now a penalty on top of what I lawfully owe them and have paid them.” The board voted to recommend the state reinstate the homestead exemption for the Covington property (partial 068‑2‑301‑090000).

Mark Mellon (represented at the meeting by a family member) described a separate administrative dispute with the Department of Revenue and said he filed timely objections and paid assessed taxes. Mellon said cancellation letters were received in late March and early April and that he remained in appeal with the Board of Tax Appeals; the board voted to recommend reinstatement for the Mellon property as well.

A third appeal from Larry Smith (827 Old Spanish Trail) was presented to the board by staff; Mr. Smith was not present. Based on the written submission, supervisors recommended reinstatement and directed staff to send formal correspondence to the state and to spread the letters in the minutes.

Each recommendation was made by motion (motions recorded as moved by District 4 and seconded by District 3) and carried unanimously (5‑0). County staff asked residents to provide documentation to the chancery clerk’s office so the county can include supporting records when it forwards the recommendations to the state.

Authority for the hearing was cited on the record as Mississippi Code Section 27‑33‑41, subsection (1), which allows the chancery clerk and board of supervisors to set hearings following state denial of a homestead exemption and to forward recommendations to the state for reconsideration.