- Assessor site
- https://www.dor.ms.gov/county-services/property-tax-data ↗
- Search by
- office contacts via the state roster (county portals vary)
- Reassessment cycle
- 82 elected county TAX ASSESSORS under DOR equalization; the CHANCERY CLERK keeps the records and receives appeals; the BOARD OF SUPERVISORS equalizes and levies. Section 112 classes on TRUE VALUE: owner-occupied 10% / all other real 15% / business personal 15% / utilities and vehicles 30% — commercial pays 1.5x owner-occupied, and Class I-II land is appraised at CURRENT USE wherever it sits. Real property updated at least every FOUR years; TEN counties run DUAL SEATS with two courthouses (Gulfport+Biloxi, Jackson+Raymond among them).
- Reassessment trigger
- The county's DOR-approved four-year update; values hold between updates absent physical change — no sale reset. The LEVY is where the brake sits: receipts capped at +10% over any of the prior three years, excess ESCROWED against next year (debt and new construction excluded).
- Personal & intangible property
- Business personal property taxed at 15% — including INVENTORY (one of the last states to tax it; the mirror image of Alabama next door). Annual rendition to the assessor, January 1 lien; refusing the rendition draws a statutory 10% assessed-value increase plus a civil penalty (§§27-35-45, -33). Household goods of individuals: exempt.
- CRE forecasting note
- The calendar IS the appeal: rolls open at the supervisors' FIRST-MONDAY-IN-JULY meeting, informal review runs mid-July, and the formal WRITTEN OBJECTION must reach the CHANCERY CLERK by the FIRST MONDAY IN AUGUST — miss it, lose the year; the circuit-court window after the Board rules is ~10 days. Weigh taxed inventory in any distribution siting; use the current-use shelter on land banks; in dual-seat counties confirm WHICH courthouse holds the office. Centrally-assessed operators: DOR annual reports by April 1. Levy-cap escrow makes rate politics arithmetic.
- Residential note
- Homestead is filed with the Tax Assessor between JANUARY 1 and APRIL 1 — once, unless your status changes — and carries strings found nowhere else: you must be in compliance with Mississippi income-tax law AND have your vehicles tagged in-state to qualify. The regular exemption is a credit (up to $300, county and school levies); the SPECIAL exemption at 65+ or total disability wipes the first $7,500 of assessed value — a $75,000 home — from EVERY levy including city, and service-connected totally disabled veterans qualify for the same $7,500 special exemption; FULL exemption is reserved for unremarried surviving spouses of those killed on active duty and honorably discharged veterans 90+. To contest a value: informal review with the assessor in July, written objection with the CHANCERY CLERK by the first Monday in August.
SPLIT RATE — Section 112: commercial real at 15% pays 1.5x owner-occupied's 10%; utilities and vehicles at 30%.
APPEAL DEADLINE — Written objection to the CHANCERY CLERK by the FIRST MONDAY IN AUGUST or the year is waived; ~10-day circuit-court clock after the Board of Supervisors rules.
FILING REQUIRED RELIEF — Homestead by APRIL 1 with unique eligibility strings (state income-tax compliance + in-state vehicle tags); annual business rendition with DA-escalation teeth.
REVENUE DRIVEN RATES — Receipts capped at +10% over any of the prior three years, with mandatory ESCROW of the excess.
STATE ASSESSED — DOR centrally assesses utilities, pipelines, railroads, and telecoms in more than six counties (Class IV, 30%); Grand Gulf nuclear runs its own regime.
Note: The Humphreys County Tax Assessor's office in Belzoni sets values here (real property updated on the county's four-year plan; business personal property yearly). Contact details for this office — assessor, collector, and chancery clerk — are on the state's roster at the link. To question a value: informal review with the assessor when the rolls open in July, then a written objection filed with the CHANCERY CLERK by the first Monday in August. Homeowners: homestead filings run January 1 to April 1. Businesses: annual rendition; inventory is taxable here.
Primary sources: MS DOR official pages (Property Tax FAQ w/ Section 112 verbatim + first-Monday-in-August rule; Local Property Appraisal; Centrally-Assessed Properties; Property Tax Data roster); MSU Extension treatises; Madison County official FAQ; MS Supervisors Association (10% cap w/ escrow); Miss. Code 27-33/27-35 (as of 2026-07-05). Confirm current rules and figures with the assessing authority before any use.