Property Tax Due Dates in Mississippi

Mississippi has one of the lowest property tax burdens in the United States. Property taxes are administered at the county level, with property assessed at 10% of true value for residential property and 15% for commercial. The combination of low assessment ratios and low millage rates makes Mississippi's effective property tax rate among the lowest in the country. Tax bills are typically mailed in the fall and due February 1, becoming delinquent after that date.

Mississippi property taxes are due February 1 each year. A penalty and interest of 1.5% per month apply after February 1. Properties with delinquent taxes for two years may be sold at a tax sale. Most counties offer online payment through the county tax collector's website. Contact your county for payment options.

Mississippi property tax relief programs: Homestead Exemption — Owner-occupied primary residences receive a homestead exemption that effectively provides a $300 tax credit off the total tax bill, with an additional credit for owners 65 or older or totally disabled. The exemption amount equals the taxes due on the first $7,500 of assessed value (roughly $75,000 in market value). Apply with your county tax assessor. Senior and Disabled Exemption — Homeowners 65 or older or totally disabled may receive an additional exemption that further reduces or eliminates taxes on their primary residence, depending on income. Contact your county for specifics. Disabled Veteran Exemption — Veterans with a 100% service-connected disability are exempt from all property taxes on their primary residence.

Mississippi property tax appeals are filed with the county Board of Supervisors: Deadline: File an appeal with the county Board of Supervisors by the first Monday of August, or within 60 days of receiving your assessment notice. Process: Present evidence that the assessed value exceeds 10% of the property's true market value. The Board of Supervisors serves as the Board of Equalization. Further appeal: Appeal Board of Supervisors decisions to the Mississippi State Tax Commission or the Circuit Court.