Tax Code Reference
Effective Rate: 0.58%
Mississippi
Property Tax Code
Mississippi Code — Title 27 (Taxation and Finance) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Mississippi.
Quick Facts
Assessment Authority
County Tax Assessor
Appeal Board
County Board of Supervisors
Assessment Ratio
10% of true value (residential)
Assessment Cycle
Annual (reappraisal every 4 years)
Appeal Deadline
First Monday in August — August 3, 2026 (objection at the County Board of Supervisors' August meeting)
Assessment System
Governing CodeMississippi Code — Title 27 (Taxation and Finance)
Assessment AuthorityCounty Tax Assessor
Assessment Ratio10% of true value (residential)
Assessment CycleAnnual (reappraisal every 4 years)
Appeal System
Appeal BoardCounty Board of Supervisors
Appeal DeadlineFirst Monday in August — August 3, 2026 (objection at the County Board of Supervisors' August meeting)
Key Notes for Mississippi
Mississippi assesses residential property at 10% of true value. The senior/disabled exemption is very generous — full exemption for those with income under $75,000.
Hearing Types Available
1
County Board of Supervisors2
Circuit CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of exemption