Jackson Free Press

Despite promises to the contrary, Jackson Mayor Frank Melton still has not filed for homestead exemption status in the city he governs, according to information obtained from the Hinds County Tax Assessor. Melton filed for homestead exemption on the house where his wife lives in Tyler, Texas, in 1997, and still has not filed elsewhere since.

The question of the mayor's homestead exemption status was an object of contention last April. As the city mayoral election began to heat up, Harvey Johnson supporter James Rice called into question the qualifications of then-Democratic candidate Frank Melton, arguing that Melton was not qualified to run because he had not filed for the exempt status in the city—an indicator often used by courts to determine a person's residency, and thus eligibility to hold office in a particular place.

Melton had let the April 1, 2005, deadline for filing pass without declaring a new homestead exemption at either of his three Jackson properties—3726 Livingston Road, 0 Carter's Grove and 2 Carter's Grove—despite telling the Jackson Municipal Democratic Executive Committee that he had already filed in Jackson almost one month earlier on March 9.

"I have, and I've got the papers here if you need to see them," Melton told the committee March 9, 2005, pointing to a bag beside his seat. The papers could not have been in that bag, however. He had not filed here then, and still has not.

Attorney Sarah O'Reilly-Evans, who is now the city attorney, argued then that Rice's complaint had been "brought up outside the statute of limitations," being brought up after the 10-day window for complaints, and demanded the grievance be dismissed.

At the time, Ward 7 Democrat David Blount questioned Melton's honesty.

"We asked every candidate the same question with the intention of preserving the viability of every candidate, and we were told by Mr. Melton that he'd filed homestead exemption in the city of Jackson, and we relied on that in certifying him, as we did every other candidate. …[When we have folks come forward, we rely on them telling the truth to the committee," Blount said.

While other leaders, such as Councilman Kenneth Stokes, also have not filed for homestead exempt status in the city, Stokes, by his admission, has not filed for exempt status anywhere else, either. Melton, in comparison, shares exempt status with his wife, Ellen Redd Melton, on a $488,600 home in Flint, about 10 miles south of Tyler.

A Mississippi Supreme Court ruling sets homestead exempt status to be a heavy determinant for campaign qualification but is not the sole determinant, said Jacob Ray, special assistant to the Attorney General.

"It's not the kind of thing that could unseat a mayor, but the courts do put importance to it," Ray said.

Spurred by arguments in Jackson last year, the Tyler, Texas, tax assessor re-evaluated Melton's homestead tax exemption on his Texas home to determine if he met legal requirements or owed back taxes in Texas. Tax Assessor Barnett said last week that Texas homeowners are not required to annually reapply for exemptions, but because Melton's residency was in dispute Barnett mailed Melton a new homestead application. Barnett said Melton's exemption in Texas was no longer in question.

"If he had filed elsewhere, it would raise an issue. There would have to make a determination of does this qualify as his principal residence or is there some other residence? We never got that far because we came to understand that, no, there was not any other homestead being filed."

Melton told reporters last year that he enjoys a "dual residency"—that he has divided his time between his home in Texas and his home here in Jackson for 21 years. His wife has a pediatrician practice in Tyler, where his biological son and daughter grew up and graduated high school. "I do live in the (Texas) home. I'm there quite a bit," Melton told Gannett reporter John Fuquay.

Barnett would not comment on whether Melton's homestead exempt status in Texas could make him eligible to run for a government seat there, but Sandra Brager, a city clerk in Tyler, said that filing homestead in Tyler was a fine beginning for Melton if he wanted to run for mayor in Tyler."You need to be over 18, and determined to be mentally competent, have not been convicted of a felony and be a resident in the state or city for 12 months," Brager said.

"Filing Homestead here since 1997 is a good start."

Previous Comments

ID

65189

Comment

Adam, you may want to wear three bulletproof vests and a helmet after this! Has anyone in recorded history EVER been mayor in more than one city? Does anyone know?

Author

LatashaWillis

Date

2006-02-08T21:19:00-06:00

ID

65190

Comment

Mr. Rice was laughed at and ignored by the masses. Now they see what a fools they are. When are people going to start thinking and listening to those who care enough to investigate and seek the truth. This guy could run for guv and get elected if he kept the same people around him. What is the real agenda????

Author

jada

Date

2006-02-08T23:31:51-06:00

ID

65191

Comment

There's a rumor (I repeat, rumor) goin' 'round in some departments that Melton has already told some confidants that he will not seek re-election.

Author

Rex

Date

2006-02-09T15:49:06-06:00

ID

65192

Comment

That's quite some rumor, Rex. We have quite a while before we know for sure, huh?

Author

LatashaWillis

Date

2006-02-09T22:55:59-06:00

ID

65193

Comment

I guess this info sheds a little light on why the mayor dosen't have a problem with his department heads not being from the city. The pot cannot call the kettle black. This mentality has allowed people with no vested interest in Jackson to decide the future of our city. I have stated all along that if you are not willing to live in Jackson, then you should not try to lead anything that goes on here. The mayor apparently doesn't want to commit to that type of loyality. I'll bet that if he wanted to lead Clinton, Madison, Brandon, etc., that he would be required to live there. He is willing to "overlook" the importance of the need to live here, and has thumbed his nose at the residents that pay taxes here by going outside the city and appointing people that are in the same boat that he rows. I refuse to believe that there are not enough residents here to choose from to lead us. All of the council members live here. If he could appoint the city council, I would hate to think where he would choose from. Since he is so loyally committed to paying taxes in Texas, then mayby he should move back there.

Author

lance

Date

2006-02-10T01:57:48-06:00

ID

65194

Comment

What difference does it make to anyone about whether or not the Mayor seeks lower taxes in Jackson. That is really what "homestead exemption" is all about. Without homestead, his property is assessed at 15% of the real market value as opposed to 10% should homestead be filed. In addition persons who file homestead receive a small reduction in the actual tax bill (under $300). Obviously he resides in his home here. I would think his wife could file for homestead in Texas and he could file here should he choose to. Homestead tax breaks do not necessarily establish residency.

Author

realtime

Date

2006-02-10T16:13:20-06:00

ID

65195

Comment

realtime, from where I sit, it's honesty that is paramount. What was in the bag anyway? Or, was that simply an act of contempt toward people Mr. Melton felt like he could lie to and no one would ever know the difference? How many times must Mississippians be lied to by Mr. Melton before we start getting a tad annoyed at being treated like idiots?

Author

DonnaLadd

Date

2006-02-10T16:26:03-06:00

ID

65196

Comment

Realtime, the tax roles show "Frank and Ellen Melton" as owners. I suppose it is listed the same for the house is in TX. You can only have one homestead, that being your primary residence as I understand it. Here is a link to the rules for homestead exemption in MS. (pdf file) Two important things are listed: "A person requesting homestead exemption must make a written application, must be a natural person, the head of a family, have ownership and eligible property, occupy the dwelling as a home, and be a Mississippi resident." The second: "The State of Mississippi does not grant homestead exemption to people who are not residents of this state. The applicant and the applicant's spouse must be residents of Mississippi to be eligible for homestead exemption benefits. The filing of a Mississippi resident income tax return shall be the best proof of residency." Here is a good Q&A from the State of TX about homestead This one in particular is good: Q: May I continue to receive the residence homestead exemption on my home if I temporary move away? A: If you temporarily move away from your home, you may continue to receive the exemption if you do not establish a principal residence elsewhere, you intend to return to the home, and you are away less than two years. You may continue to receive the exemption if you do not occupy the residence for more than two years only if you are in military service or live in a facility providing services related to health, infirmity or aging from the two-year period. It is a good thing he is has a wife back home living in the house! Generally, homestead is the sole indicator of where a person declares their residency. That's fine if he wants to act like a Jacksonian even though he isn't; but, as Ladd says, don't treat us like idiots about the issue. BTW: Since taxes were due Feb. 1st - when will Melton pay his?

Author

pikersam

Date

2006-02-10T17:46:18-06:00

ID

65197

Comment

Duh, that should be tax "rolls" not "roles" Darn rainy fridays!

Author

pikersam

Date

2006-02-10T17:47:48-06:00

ID

65198

Comment

Although people certainly do use homestead exemptions as tax shelters all the time (not only to lower taxes, but to put a significant proportion of their worth in real estate which is helpful if you ever have to declare bankruptcy). The bolds below are mine. http://www.window.state.tx.us/taxinfo/proptax/exmptns.html Q: Do I, as a homeowner, get a tax break from property taxes? A: You may apply for homestead exemptions on your principal residence. Homestead exemptions remove part of your home's value from taxation, so they lower taxes. For example, your home is appraised at $50,000, and you qualify for a $15,000 exemption, you will pay taxes on the home as if it was worth only $35,000. Q: Do all homes qualify for homestead exemptions? A: No, only a homeowner's principal residence qualifies. To qualify, a home must meet the definition of a residence homestead: The home's owner must be an individual (for example: not a corporation or other business entity) and use the home as his or her principal residence on January 1 of the tax year. If you are age 65 or older, the January 1 ownership and residency are not required for the age 65 homestead exemption.

Author

Todd Stauffer

Date

2006-02-10T17:59:15-06:00

ID

65199

Comment

Hey, didn't see pikersam's great explanation before I posted that. I think what's operative here is the following...Frank is telling the state of Texas that his primary residence is in Tyler...and he hasn't taken any steps to counter the impression that he's given Texas on that front. Ergo, he rather melodramatically misrepresented his intentions last spring. So take your pick -- (a.) do you care that Frank's primary residence isn't in the city he's supposed to be governing or (b.) do you care that he appears to have lied about his intentions to file in Mississippi? We report, you decide. :-)

Author

Todd Stauffer

Date

2006-02-10T18:09:40-06:00

ID

65200

Comment

Or, (c.), do you not give a damn where the mayor's really lives or how often he lies, as long as he yells a lot about "thugs" and bends minors over car hoods for TV cameras to get close-ups? Harumph.

Author

DonnaLadd

Date

2006-02-10T18:15:01-06:00

ID

65201

Comment

Ok so what about homestead. What if he lived in an apartment then he could not file. There is no law that states that any department head, city employee, etc...must live in the city limits so whats the issue. Do each of you reside in J town, do you spend all your pay check in J town, Where is the line drawn. I guess to all those who rent in Jackson and do not file homestead are not citizens then.

Author

caveman

Date

2006-02-10T22:40:34-06:00

ID

65202

Comment

I think you're missing the point, caveman. I could rent in Jackson, but if I had a home and a homestead exemption in another city or state, I would be hard-pressed to prove I am a resident here -- or to run for mayor here. Actually, I think there is a law that says that city employees are supposed to at least live in Hinds County, isn't there? Smith County, Texas, is a long way from Hinds County. But, as I've said already, my biggest concern here is why Mr. Melton would so blatantly lie about having filed exemption here a year ago, even pointing to some phantom papers next to him that had supposedly been filled out. This is about him and what he has told Mississippians more than anything else.

Author

DonnaLadd

Date

2006-02-10T23:15:22-06:00

ID

65203

Comment

Just realized I had linked to one of his empty lots on the property tax rolls. Here is the one for his house: still unpaid!

Author

pikersam

Date

2006-02-14T11:05:56-06:00

ID

65204

Comment

It shows overall that taxes were paid for prior years for this property (except for a partial payment in 1999), so my guess is that he probably tends to wait until the last minute to pay. That would show a lack of focus on fundamentals.

Author

LatashaWillis

Date

2006-02-14T12:18:04-06:00

ID

65205

Comment

Taxes were due Feb. 1, 2006. You incur a (whopping) 1% penalty for every month it is late. For a man who "pays more in taxes then most people make," I'm sure he isn't to concerned with it being late. However, it again shows he feels that the gov't revolves around him. I went poking around, and the Council members that are home owners have paid their taxes.

Author

pikersam

Date

2006-02-14T12:47:26-06:00

ID

65206

Comment

pikersam, we're on the same wavelength. I figured that he didn't think paying a penalty was a big deal since he can "afford" it. After all, it's not like they're going to arrest him, so why should he care? He can always go home to Texas, right? He's invincible! (snicker)

Author

LatashaWillis

Date

2006-02-14T13:05:25-06:00