Mississippi Property Tax Appeal Guide
Mississippi assesses Class I single-family owner-occupied property at 10% of true value, with a homestead exemption offsetting part of the tax.
10%
Statutory percentage
60 days from assessment notice (County Board of Supervisors)
Verified July 2026 — confirm on your notice
Miss. Code § 27-35-89 (objections to assessment)
Governing state code
How to File in Mississippi
Review the assessment rolls when displayed by the county tax assessor.
File a written objection with the county Board of Supervisors by the first Monday in August.
Present comparable sales supporting a lower true value.
Attend the Board of Supervisors equalization hearing.
Appeal to the circuit court within the statutory period if you disagree.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Mississippi?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Mississippi
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Mississippi taxes 10% of value, so the taxable amount drops from $40,000 to $35,000. At a typical effective rate of ~1.5%, that is about $75 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Mississippi appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation · Incorrect classification · Denial of exemption
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Mississippi county assessor before filing — it is the fastest saving most people miss.
- Homestead Exemption Up to $300 credit
- Owner-occupied primary residence
- Senior/Disabled Exemption Full exemption (income limits)
- Age 65+ or disabled, income ≤$75,000
Who hears a Mississippi appeal
Your appeal is decided by County Board of Supervisors — the value itself is set by the County Tax Assessor, which is who you are disagreeing with.
- 1
County Board of Supervisors
- 2
Circuit Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Mississippi statutes
The sections a Mississippi appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- Miss. Code §27-35-1
- Assessment of Real Property
- Miss. Code §27-35-93
- Board of Supervisors Appeal
- Miss. Code §27-33-1
- Homestead Exemption
Official Mississippi resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Mississippi property tax appeal questions
- When is the deadline to appeal property taxes in Mississippi?
- 60 days from assessment notice (County Board of Supervisors). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Mississippi?
- County Board of Supervisors hears it. The full path is: County Board of Supervisors, then Circuit Court.
- What is the assessment ratio in Mississippi?
- 10% of true value (residential). That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Mississippi?
- Mississippi recognises these grounds: Overvaluation, Incorrect classification, Denial of exemption. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Mississippi offer?
- Homestead Exemption — Up to $300 credit, for owner-occupied primary residence; Senior/Disabled Exemption — Full exemption (income limits), for age 65+ or disabled, income ≤$75,000. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Mississippi?
- About 0.58% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Mississippi Tax Estimator
$0 / yr
Based on 10% ratio & avg. millage. Estimate only.
Generate your Mississippi appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.