Guides / Property Taxes / Mississippi

Property Taxes in Mississippi

Effective Rate

Mississippi has one of the lowest property tax burdens in the country. Multiple 2026 sources converge on an average effective property tax rate of roughly 0.58%–0.65% of home value statewide (Tax Foundation cites 0.58% on owner-occupied housing value; SmartAsset cites 0.65%), compared to a national average effective rate of about 0.99%–1.0%. That puts Mississippi's rate at roughly 40-45% below the national average, ranking it among the bottom third to bottom quarter of states for effective property tax rate. There is meaningful regional variation within the state: urban/suburban counties with higher millage rates for schools and municipal services (e.g., DeSoto, Rankin, Madison counties in the Jackson and Memphis metro areas) tend to have effective rates noticeably above the rural-county norm, while many rural counties with low millage and low assessed values sit even further below the statewide average.

Example: According to SmartAsset's 2026 data, the median annual property tax bill for a Mississippi homeowner is about $1,221 — compared to a national median of roughly $3,211. This reflects Mississippi's combination of a low assessment ratio (owner-occupied residential property is assessed at only 10% of true/market value, versus 15% for other real property), relatively low millage rates in many counties, and broad homestead exemption participation that shields a large share of home value from tax entirely.

Exemptions

Regular Homestead Exemption (all owner-occupants, under 65, non-disabled)
Amount: Exempts the first $7,500 of assessed value; yields a graduated credit up to $300/year, applied against county and school ad valorem taxes
Available to any Mississippi homeowner on their primary residence, no income or age limits — must apply in person at the county Tax Assessor's office between January 1 and April 1 of the year following purchase. $7,500 of assessed value corresponds to roughly $75,000 of true/market value given the 10% assessment ratio on owner-occupied homes.
Additional Exemption for Age 65+ or Totally (100%) Disabled Homeowners — expanded under 2025 law (HB1255), effective for tax year 2026
Amount: Full exemption from all ad valorem property taxes on up to $12,500 of assessed value (up from $7,500 previously) — equivalent to roughly $125,000 of true value fully shielded from property tax
This is a complete exemption (not just a capped credit) on the protected portion of assessed value, split equally between school district and county general fund tax. The increase from $7,500 to $12,500 applies to exemptions claimed starting calendar year 2026, with the state reimbursing local governments for the revenue difference beginning in 2027. Homeowners must still file a homestead application with their county Tax Assessor by April 1 and provide proof of age/disability.
Disabled Veteran / Surviving Spouse Full Exemption
Amount: 100% exemption from ad valorem taxes on the homestead (no dollar cap tied to assessed value in the way the regular exemption is capped)
Available to veterans rated 100% permanently and totally disabled from a service-connected cause (and to their surviving, unremarried spouses); administered through the same county Tax Assessor homestead application process, generally alongside the age-65/disability exemption framework under Mississippi Code Title 27, Chapter 33.

All Mississippi homestead exemptions require an in-person application at the county Tax Assessor's office filed between January 1 and April 1 — there is no automatic enrollment, no online statewide application, and no annual renewal once approved (it carries forward unless ownership/occupancy status changes), so new homeowners specifically must not miss that filing window or they lose the exemption for that tax year. Also note that because owner-occupied residential property in Mississippi is assessed at only 10% of true value (versus 15% for most other property classes), comparing "assessed value" exemption caps directly to a home's market price can be misleading — always multiply the assessed-value cap by 10 to get the equivalent true-value protection.

Facts on this page reflect research current as of 2026-07-05. Programs, rates, and laws change — confirm current figures with the relevant state agency before relying on them.

Related Resources
Down Payment Assistance in MississippiTransfer Tax & Closing Costs in MississippiBuyer-Agent Agreements in MississippiSeller Disclosure Laws in MississippiFind Agents in MississippiHome Affordability Calculator