Mississippi property taxes (2026)

How Mississippi property taxes work

Mississippi property taxes pay a year behind, due on or before February 1 for the year assessed — county tax collectors bill in December, and interest accrues monthly once delinquent. Owner-occupied homes are Class I property, assessed at 10% of true value (everything else residential sits at 15%).

The homestead exemption is two programs in one: the regular exemption gives a graduated credit up to $300 on the first $7,500 of assessed value, while homeowners 65+ or 100% disabled are fully EXEMPT on that first $7,500 of assessed value — $75,000 of market value at the 10% ratio. Applications are taken at the assessor's office between January 1 and April 1.

Values are set by the county assessor and land rolls open for public inspection in July; objections go to the county Board of Supervisors, in writing, at its August equalization meeting — the first Monday of August is the date to plan around.

The Board of Supervisors rules on objections during equalization; further appeals go to circuit court. Miss the August window and the roll — and your value — stands for the year.

When payments are due

Due on or before February 1 for the prior year's assessment; interest accrues monthly after.

How to appeal your assessment

The statewide rule: File a written objection with the county Board of Supervisors when the land rolls open — the board equalizes at its August meeting, with the first Monday of August as the anchor date

Rolls open for public inspection in July. There's no individual value notice for most owners in most years — checking the roll (or your assessor's site) in July is on you.

1. Check the land roll in JulyLook up your appraised (true) value and assessed value when the roll opens — your bill runs on 10% of true value for a homestead.
2. Talk to the tax assessorRecord errors and overvaluations often resolve informally before the supervisors meet.
3. File a written objection for the August meetingSubmit to the Board of Supervisors before or at its August equalization session — the first Monday of August is the date to watch.
4. Attend the hearingThe supervisors rule on objections during equalization; bring comparable sales and documentation.
5. Escalate if neededAdverse decisions can be appealed to circuit court within the statutory window.

County pages have the exact local deadlines, forms, and filing links.

Statewide exemptions

Reassessment

Assessors maintain true values under DOR oversight with periodic updates; owner-occupied homes are assessed at 10% of true value (Class I), other real property at 15%.

Value notices (Land roll inspection) usually mail in July (rolls open; individual notices only on changes in many counties).

Common questions

When are property taxes due in Mississippi?

On or before February 1, for the previous year's assessment — bills mail in December. Interest accrues monthly once delinquent, and long-unpaid parcels head to the August tax sale.

How do I contest my Mississippi assessment?

Check the land roll when it opens in July, raise problems with the assessor, and file a written objection for the Board of Supervisors' August equalization meeting — the first Monday of August is the anchor. There's usually no mailed notice; the July check is on you.

What does the homestead exemption do in Mississippi?

Two things: the regular exemption credits up to $300 of tax on your first $7,500 of assessed value, and at 65 (or with total disability) that first $7,500 becomes fully exempt — $75,000 of market value tax-free. Apply at the assessor's office between January 1 and April 1.

Why is my assessed value a tenth of my home's worth?

Owner-occupied homes are Class I property, assessed at 10% of true value (15% for other residential). Millage applies to the 10% — and filing homestead is what gets you the Class I ratio.

I just bought a house — what should I do before April 1?

File your homestead application at the county assessor's office between January 1 and April 1. Without it you're assessed at 15% instead of 10% and lose the credit — the single most expensive skipped errand in Mississippi.