Mississippi property tax appeals
Review the sourced process overview below, then get the Mississippi DIY Appeal Kit with an evidence workbook, filing controls, official links, and an editable appeal letter in one PDF. No parcel-specific comps.
How a Mississippi appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? Mississippi has 4 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
Homestead exemption (regular)
Filed with the COUNTY TAX ASSESSOR, not the state. Mississippi DOR: 'Eligible homeowners should make application for homestead exemption with the Tax Assessor in the county where the home is located.' 'You do not have to apply for homestead exemption each year. You should reapply if there were any changes in your homestead status (such as change in marital status, property ownership, etc.).' Qualifying property is Class I and is assessed at 10% of true value rather than 15%. Eligibility conditions verified by DOR include compliance with Mississippi income tax law and with the road and bridge privilege tax (vehicle tag) laws.
When:
primary source · verified
Over-65 / totally disabled additional exemption
Mississippi DOR: 'Persons 65 years or older and persons who are totally disabled, who are otherwise eligible for homestead exemption, are exempt from taxes on the first $75,000 of true value on their home.' Proof of disability is required; DOR lists acceptable proof including Form 72-042 (Veteran's Consent of Release), Form 72-051 (Report of Confidential Social Security Benefit Information), a Railroad Retirement Act disability letter, Schedule R or Schedule 3 federal income tax forms, an employer letter, or detailed letters from two physicians.
When:
primary source · verified
Post-deadline correction of the roll (change of assessment in certain cases)
A limited route to fix an erroneous assessment AFTER the August objection window has closed. Madison County's tax assessor states: 'In certain situations (described in MS Code sec 27-35-143) the Tax Assessor and the Board of Supervisors may consider errors to the current tax roll.' The related sections are titled 'Sec. 27-35-143. Change of assessment in certain cases,' 'Sec. 27-35-145. Application for change of assessment; hearing; order,' 'Sec. 27-35-147. Changes of assessments on motion of board or other officer,' and 'Sec. 27-35-149. Further procedure under Sec.Sec. 27-35-143 through 27-35-147.' Mississippi DOR separately notes: 'In certain circumstances, you may receive a refund for prior years. Contact your local Chancery Clerk for more information.'
Miss. Code Ann. Sec.Sec. 27-35-143, 27-35-145, 27-35-147, 27-35-149 · primary source · verified 2026-08-12
Taxes are NOT stayed by an appeal; refund is the remedy
Critical expectation-setting for any MS appeal product: 'In case of an appeal from the judgment of the board of supervisors in the matter of an assessment, the appeal shall not delay the collection of taxes due by the assessment as approved.' If the taxpayer wins after paying, 'any money improperly collected from him for taxes, as shown by the judgment, shall be refunded to him by the state and county respectively, if they have received the money.' (Miss. Code Ann. Sec. 27-35-121.) The homeowner must pay the disputed tax on time (due February 1) or face penalties, interest, and eventual tax sale.
When:
primary source · verified
What evidence wins in Mississippi
By statute the assessor must, 'in ascertaining true value, consider whenever possible the income capitalization approach to value, the cost approach to value and the market data approach to value, as such approaches are determined by the Department of Revenue' (Miss. Code Ann. Sec. 27-35-50(2)). 'True value shall mean and include, but shall not be limited to, market value, cash value, actual cash value, proper value and value for the purposes of appraisal for ad valorem taxation' (Sec. 27-35-50(1)). For homes, '[i]n arriving at the true value of all Class I and Class II property and improvements, the appraisal shall be made according to current use, regardless of location' and 'no consideration shall be taken of the prospective value such property might have if it were put to some other possible use' (Sec. 27-35-50(4)(a), (c)). The value standard is what 'the owner would be willing to accept and would expect to receive for it if he were disposed to sell it to another able and willing to buy' - 'not what it might bring at a forced sale' (Sec. 27-35-50(3)). Mississippi DOR: 'the Legislature has established the standard of value for property tax appraisals at market value.' PRACTICAL EVIDENCE HIERARCHY IN A NON-DISCLOSURE STATE (see non_disclosure_state below): (1) the homeowner's OWN closing/settlement statement and recent arm's-length purchase price - the one sale price the homeowner can prove without public records; (2) a fee appraisal (e.g., a lender's appraisal from a recent purchase or refinance); (3) repair estimates / condition evidence and physical-characteristic errors on the property record card (square footage, bedroom/bath count, condition, land size) - this is the highest-yield, lowest-cost attack in MS because the assessor's own record card is obtainable from the county; (4) COMPARABLE ASSESSED VALUES pulled from the county land roll, which IS public and searchable online in the major counties - this drives a uniformity/equalization argument; (5) sale prices of neighbors, which are generally NOT obtainable from public records in Mississippi. Harrison County's assessor expressly invites: 'Look for sales on similar properties, provide income data for the previous 3 years when appropriate, or give specific reasons why your property is different than those around the surrounding neighborhood.'
primary source · verified 2026-08-12
The appeal ladder, in Mississippi's own terms
- 1
County Tax Assessor (informal review / 'Request for Review')
Deadline: No statewide statutory deadline. Set by each county assessor. Harrison County: 'This request for review may be made at any time' (practically, before the Board of Supervisors' August meeting). Madison County: 'A request for review should be filled out and signed by July 15 in order for our office to inspect the property before the final hearings.' Rolls are equalized and made available for public inspection by newspaper notice at least 10 days before the August meeting (Miss. Code Ann. Sec. 27-35-83), so the practical informal-review window is July.
Clock starts: Board of Supervisors' newspaper publication that the equalized assessment rolls are ready for inspection and examination (Miss. Code Ann. Sec. 27-35-83), which must occur at least 10 days before the first-Monday-in-August meeting
Miss. Code Ann. Sec. 27-35-83 (equalization completed and public notice at least 10 days before the August meeting); no statute creates an informal-review right - it is administrative practice · primary source · verified 2026-08-12
Form: 'Request for Review' (Harrison County); 'Real Property Request for Review' / 'Personal Property Request for Review' (Madison County) official form
primary source · verified 2026-08-12
Fee: none
primary source · verified 2026-08-12
- 2
County Board of Supervisors sitting to hear objections and equalize the assessment (Mississippi's board-of-equalization function)
Deadline: Written objections must be presented at the August meeting. The Board of Supervisors 'shall hold a meeting at the courthouse ... on the first Monday of August, to hear objections to the assessment' (Sec. 27-35-89(1)). '[A] person who is dissatisfied with the assessment may, at the August meeting, present objections thereto in writing which shall be filed by the clerk and docketed and preserved with the roll. All persons who fail to file objections shall be concluded by the assessment and precluded from questioning its validity after its final approval' (Sec. 27-35-93). Mississippi DOR states: 'Normally, an appeal to the Board of Supervisors must be filed by the first Monday in August preceding the due date of the taxes.' The board may take an objection under advisement but 'shall enter an order on the objection on or before the first Monday of September' (Sec. 27-35-89(2)). NOTE: the board 'shall sit from day to day until the same shall have been disposed of,' so some counties accept objections during the continuing August session - but the safe deadline is the first Monday in August.
Miss. Code Ann. Sec.Sec. 27-35-89, 27-35-93 · primary source · verified 2026-08-12
Form: County-generated objection/petition form. Example: 'PETITION FOR REDUCTION AND/OR CHANGE OF ASSESSMENT' (Rankin County Chancery Clerk). Madison County: 'a formal Appeal for Real Property ... should be filed in writing with the Chancery Clerk's Office by the first Monday in August.' Harrison County: 'you may make a formal written appeal to the Board of Supervisors.' official form
primary source · verified 2026-08-12
Fee: none
Miss. Code Ann. Sec. 27-35-93 (imposes no fee) · primary source · verified 2026-08-12
- 3
Circuit Court of the county (trial anew / de novo)
Deadline: TWO STATUTES GIVE DIFFERENT WINDOWS AND BOTH ARE CURRENTLY IN THE CODE - treat the shorter one as the safe deadline. (a) Miss. Code Ann. Sec. 27-35-119(2): 'Any taxpayer who feels aggrieved at the action of the board of supervisors in equalizing his assessments shall have the right of appeal to the circuit court in the manner provided by law, within twenty (20) days after the date the notice is mailed as provided for in subsection (1) of this section.' Subsection (1) requires the clerk of the board of supervisors to mail, to any taxpayer who objected, notice of the adjournment of the meeting at which final approval of the roll by the State Tax Commission is entered, accompanied by the clerk's affidavit of the mailing date. (b) Miss. Code Ann. Sec. 11-51-77(1): 'Any person aggrieved by a decision of the board of supervisors ... as to the assessment of taxes, may, within ten (10) days after the adjournment of the meeting at which such decision is made, appeal to the circuit court of the county, upon giving bond ...'. Sec. 11-51-77(2) gives political subdivisions (not taxpayers) 20 days and expressly exempts them from bond.
Clock starts: For Sec. 27-35-119(2): the date the clerk of the board of supervisors MAILS notice of the adjournment of the meeting at which final approval of the roll by the State Tax Commission/Department of Revenue is entered. For Sec. 11-51-77(1): the adjournment of the meeting at which the board's decision on the assessment is made.
Miss. Code Ann. Sec. 27-35-119(2); Miss. Code Ann. Sec. 11-51-77(1) · primary source · verified 2026-08-12
Form: No prescribed statewide form. Sec. 11-51-77(1) requires the appellant to give an APPEAL BOND 'with sufficient sureties ... payable to the state, and conditioned to perform the judgment of the circuit court, and to be approved by the clerk of such board.' Upon filing of the bond the clerk of the board makes a certified copy of the papers on file and files them with the bond in the office of the circuit clerk. official form
primary source · verified 2026-08-12
Fee: APPEAL BOND REQUIRED: 'in double the amount of the matter in dispute, but never less than One Hundred Dollars ($100.00)', with sufficient sureties, payable to the state (Miss. Code Ann. Sec. 11-51-77(1)). ADDITIONAL RISK: 'if the matter be decided against the person who appealed, judgment shall be rendered on the appeal bond for damages at the rate of ten percent (10%) on the amount in controversy and all costs.' If the taxpayer wins, the board of supervisors 'shall pay the costs.' Separate circuit court civil filing costs were not verified. (statutory)
Miss. Code Ann. Sec. 11-51-77(1) · primary source · verified 2026-08-12
When values are set
Value is determined ANNUALLY by statute: 'The true value of each class of property shall be determined annually' (Miss. Code Ann. Sec. 27-35-50(5)). Physical reappraisal of real property is on a longer cycle: Mississippi DOR states 'Tax Assessors must revalue real property at least once every four years' and 'Real property must be revalued at least once every four years. Taxable personal property is revalued annually.' 'State law requires that the county Tax Assessor regularly physically inspect your property and appraise your property at its true value ... Interior inspections of residences are not required.' Liability/assessment date: 'Property taxes are assessed each year to the owner-of-record on January 1.' Bills issue November-December and tax is due by the following February 1; 'If February 1 falls on a weekend or legal holiday, taxes may be paid the following Monday without penalties or interest.' Calendar: assessment rolls equalized at the July meeting and public notice given at least 10 days before the August meeting (Sec. 27-35-83); objections heard beginning the first Monday of August (Sec. 27-35-89(1)); board order on objections due on or before the first Monday of September (Sec. 27-35-89(2)).
primary source · verified 2026-08-12
How counties differ
Mississippi ad valorem is administered almost entirely at the county level by 82 elected tax assessors, 82 boards of supervisors, and 82 chancery clerks, so procedure below the statutory August deadline varies materially. The STATUTORY skeleton is uniform statewide (Sec.Sec. 27-35-83, 27-35-89, 27-35-93, 27-35-119, 11-51-77); the FORMS, the informal-review window, and the filing office are county-specific. Verified examples: (1) HARRISON COUNTY - informal 'Request For Review' with the assessor, which 'may be made at any time'; formal written appeal to the Board of Supervisors 'should be done while the rolls are open for public inspection; usually during July,' with the county directing taxpayers to check the newspaper legal notices or call the Board of Supervisors after the first Monday in July. Harrison County is also the one county with its own special statute: 'Sec. 27-35-91. Filing of assessment rolls for Harrison County; hearing on objections' - the section text was NOT fetched, so its variant dates are UNVERIFIED and must be checked before serving Harrison County. Harrison County has two judicial districts (Gulfport and Biloxi), and Sec. 27-35-83 requires two-district counties to designate by order which days in August objections are heard in each district. (2) MADISON COUNTY - 'The Equalization Rolls are published on our website and on paper in the Board of Supervisors' Meeting Room ... at their first meeting in July'; 'A request for review should be filled out and signed by July 15 in order for our office to inspect the property before the final hearings'; then 'a formal Appeal for Real Property ... should be filed in writing with the Chancery Clerk's Office by the first Monday in August.' (3) RANKIN COUNTY - uses a 'PETITION FOR REDUCTION AND/OR CHANGE OF ASSESSMENT' addressed 'TO THE BOARD OF SUPERVISORS OF RANKIN COUNTY' and filed through the Chancery Clerk; it requires the parcel/account number, assessed value, amount of reduction requested, a stated reason with supporting documents attached, and a letter of authorization if filed by a representative. Hinds County and DeSoto County procedures were NOT verified in this pass. Note also that the filing office differs by county - some counties take the objection at the Tax Assessor's office, others (Madison, Rankin) route it through the CHANCERY CLERK, which is consistent with Sec. 27-35-93 ('objections thereto in writing which shall be filed by the clerk and docketed and preserved with the roll') and with DOR's guidance to 'contact your county's Chancery Clerk.'
Mississippi appeal deadline
Deadlines varyMississippi deadlines are set locally.
The deadline is almost always printed on the assessment notice your local assessor mails you. Use that date, it is the one that counts.
Are you missing a Mississippi exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
Is your Mississippi home over-assessed?
The whole appeal hinges on one comparison: your assessed value (from your tax notice) versus your home's market value (what it would sell for today). Put both in:
How to find your home's real market value (free) →
- Pull free estimates. Look up your address on Zillow (“Zestimate”) and Redfin (“Redfin Estimate”). Average them, algorithms run high or low, so two beats one.
- Find 3-5 real comparable sales. Same neighborhood, similar size, beds/baths, age, and condition, sold in the last 6-12 months. Recent sales (not listings) are the strongest evidence a board will accept.
- Adjust for differences. Knock value off comps that are bigger or renovated; add for ones that are smaller or dated, so you're comparing like-for-like.
- Compare to your assessment. If your assessed value sits clearly above that adjusted market figure, you have grounds to appeal.
One catch: some states assess at a fraction of market value (an “assessment ratio”). If your notice shows a ratio or an “equalized” value, compare your implied full value to market, not the raw assessed number.
How property tax appeals generally work
Most states follow the same basic path: your local assessor mails an assessment notice with a value and a deadline; you file an appeal (often called a protest, grievance, or petition) before that deadline; you present comparable sales of similar homes; and a local board reviews the evidence and can lower your value.
The exact form, deadline, and board can vary by county. Use the current assessment notice and the official sources linked above to confirm the controlling local requirements. The paid kit organizes that verification, the evidence, the filing steps, and your editable letter in one place.
Want to see the depth we build per state? Take a look at our Texas, Florida, and Georgia guides.