Mississippi Property Tax Appeal Guide | Property Tax Edge
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Mississippi

Southeast · 82 counties

Complete property tax appeal guide for Mississippi homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Mississippi Department of RevenueEasy to Appeal
0.58%
Effective Tax Rate
Rank #37 nationally
10%
Assessment Ratio
10% of true value (residential)
$169,800
Median Home Value
latest Census/ACS estimate
$1,215
Median Annual Tax
Per year
1

10% assessment ratio — divide assessed value by 0.10 to get implied market value

2

$300 homestead tax credit directly reduces tax bill

3

Additional exemption for seniors 65+ with income under $60,000

Appeal Deadline

First Monday in August — August 3, 2026 (objection at the County Board of Supervisors' August meeting)

There is no 60-day clock. Miss. Code §27-35-89 sets the board of supervisors' meeting on the first Monday of August to hear objections to the assessment, and §27-35-93 provides that failing to object at that meeting precludes a later challenge. File your written objection with the clerk before the meeting and appear if you can.

Verified August 2026 against the official source · official source · always confirm the current date with your county

Understanding Mississippi's Assessment Ratio

10%
10% of true value (residential)

Mississippi uses a 10% assessment ratio, meaning your assessed value is set at 10% of your property's estimated market value.

To find your implied market value: Divide your assessed value by 0.1.
Example: Assessed value of $16,980 ÷ 0.1 = $169,800 implied market value

⚠ Common Mistake: Never compare your assessed value directly to comparable sale prices in Mississippi. Always convert to implied market value first.

How to Appeal Your Property Tax in Mississippi

1

Receive assessment notice

2

File your written objection with the clerk before the County Board of Supervisors meets on the first Monday in August — August 3, 2026

3

Appear at the August board meeting to present your objection

4

Appeal to Circuit Court within 10 days of the board order

Appeal Body
County Board of Supervisors → State Tax Commission → Circuit Court

Exemptions & Relief Programs

Homestead Exemption
$300 tax credit on homestead property
Senior / Disabled Exemption
Additional homestead exemption for 65+ with income under $60,000

Key Statutes & Legal References

§
Miss. Code Ann. §27-35-50 (10% residential ratio)
§
Miss. Code Ann. §27-35-119 (homestead exemption)
§
Miss. Code Ann. §27-35-93 (appeal)

Mississippi Property Tax Code

Governing Code
Mississippi Code — Title 27 (Taxation and Finance)
Assessment Authority
County Tax Assessor
Appeal Board
County Board of Supervisors
Assessment Cycle
Annual (reappraisal every 4 years)

Key Statutes

Miss. Code §27-35-1
Assessment of Real Property
Establishes the assessment process and the 10% ratio for residential property.
Miss. Code §27-35-93
Board of Supervisors Appeal
Provides the right to appeal to the County Board of Supervisors.
Miss. Code §27-33-1
Homestead Exemption
Provides a homestead exemption for owner-occupied primary residences.

Major Exemptions

Homestead Exemption
Owner-occupied primary residence
Up to $300 credit
Senior/Disabled Exemption
Age 65+ or disabled, income ≤$75,000
Full exemption (income limits)
Official Code

Mississippi Appeal Tools

Use these tools to build your appeal case for Mississippi:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Mississippi Calculator

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Assessment ratio: 10% · Rate: 0.58%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Easy to Appeal
Low tax burden, low home values, accessible county process

Taxing Authority

County Tax Assessor/Collector
Assessment Frequency
Annual

Ready to Appeal Your Mississippi Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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Mississippi's assessment ratio study

How closely Mississippi assessors' values actually track real sale prices — and whether you can use that in an appeal.

Usable as supporting evidence

Appraisal/assessment ratio study under the DOR Standards of Acceptance (results not published)

Mississippi publishes the standards but not the results, so object to the Board of Supervisors sitting as the Board of Equalization on true value plus the published Standards of Acceptance as the benchmark the county's roll must legally meet.

Official Mississippi dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in Mississippi

Mississippi has no prorated supplemental bill; instead, the assessor can hit owners with 'additional assessments' for property that escaped taxation going back up to 7 years, and errors are fixed through the county board of supervisors. Homeowners must object in writing to the board (August meeting or within the noticed window) and have only 10 days after the board adjourns to appeal to circuit court.

Additional assessment of persons/property escaping taxation

After final approval of the assessment roll (§27-35-127), the assessor discovers a person or property that escaped taxation in a former year or the current year; assessor files an additional assessment under affidavit with the clerk of the board of supervisors, specifying property, value, owner, and years escaped

Appeal window: Clerk gives 10 days' written notice that all objections must be made in writing to the board of supervisors and will be heard at the board's next regular meeting; after the board's final order, appeal to circuit court within 10 days of adjournment of that meeting (with bond, double the amount in dispute, min $100)

Change of assessment / roll correction (double assessment, clerical or math error)

Same property assessed more than once, clerical error in transcribing the assessment to or between rolls, or addition/multiplication error; assessor must apply on the taxpayer's behalf if aware, otherwise the interested party may apply to the board of supervisors no later than the last Monday in August after DOR final approval of the roll

Appeal window: Application deadline is the last Monday in August after final roll approval (calendar deadline, not a day count); board order entered on minutes with certified copy to the tax collector; adverse board decisions appealable to circuit court within 10 days of adjournment under §11-51-77

Regular-cycle objection to the land/personal rolls (equalization)

Roll equalized by the board of supervisors; board sits on the first Monday of August to hear written objections to the assessment; objections not filed mean the assessment stands (§27-35-93)

Appeal window: Written objection at the August meeting (first Monday of August); board must rule by the first Monday of September if taken under advisement; then 10 days after adjournment to appeal to circuit court

Refund of taxes erroneously paid

Ad valorem tax paid through error or in excess of the sum properly due — double payment, overpayment, payment on state/US/vacant/exempt land, or erroneous tax-sale redemption; tax collector refunds from the same revenue source

Appeal window: No fixed post-bill window; related refund suits/applications under §27-73-5 must be filed within 3 years of return filing, assessment, or payment, whichever is earlier

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

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Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

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Mississippi property tax appeals — frequently asked questions

When is the property tax appeal deadline in Mississippi?+

In Mississippi, the appeal window is First Monday in August — August 3, 2026 (objection at the County Board of Supervisors' August meeting). There is no 60-day clock. Miss. Code §27-35-89 sets the board of supervisors' meeting on the first Monday of August to hear objections to the assessment, and §27-35-93 provides that failing to object at that meeting precludes a later challenge. File your written objection with the clerk before the meeting and appear if you can. Always confirm the exact date with your local county tax assessor/collector or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Mississippi?+

The general process: 1) Receive assessment notice; 2) File your written objection with the clerk before the County Board of Supervisors meets on the first Monday in August — August 3, 2026; 3) Appear at the August board meeting to present your objection; 4) Appeal to Circuit Court within 10 days of the board order. Appeals are heard by the County Board of Supervisors → State Tax Commission → Circuit Court.

What is the average property tax rate in Mississippi?+

Mississippi's effective property tax rate is about 0.58% of value — roughly $1,215 per year on the state's median home value of $169,800. Assessments are made at 10% of true value (residential).

What exemptions can lower my property tax in Mississippi?+

Common relief includes the homestead exemption ($300 tax credit on homestead property) and senior relief (Additional homestead exemption for 65+ with income under $60,000). Eligibility and amounts vary — check with Mississippi Department of Revenue.

Is it worth appealing my property taxes in Mississippi?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.