Mississippi

state characteristics

Assessment Ratio: 15%
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: County
Collection Authority: City, Town & County
Level One Appeal Name: Board of Supervisors
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: State Licensed Appraiser to appeal at all levels
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? Yes

key tax dates – real estate

Assessment Date: Jan 1 Can tax new equipment from January 1 through March 1
Tax Returns Due: Apr 1 Income Statements for LIHTC properties ONLY
Value Notices Issued: June – July  
Appeal Deadline: Aug 7 1st Monday in August. Appeal to County Board
Tax Bills Issued: Dec  
Tax Bills Due: Jan 31  

key tax dates – personal property

Assessment Date: Jan 1  
Tax Returns Due: Apr 1 Can assess up to Mar 1
Value Notices Issued: June – July  
Tax Bills Issued: Dec  
Tax Bills Due: Jan 31