MISSISSIPPI

State Characteristics
Assessment Ratio: 15%
Fiscal Tax Year: 1/1-12/31
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 Jan 1 through Mar 1
Tax Returns Due: Apr 1                 Income Statements for LIHTC properties ONLY
Value Notices Issued: June-July
Appeal Deadline: Aug 3        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
Value Notices Issued: June-July
Tax Bills Issued: Dec
Tax Bills Due: Jan 31

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.