How do I appeal my property tax assessment?

County Tax Assessor (informal review) / County Board of Supervisors acting as Board of Equalization (formal county appeal) / Circuit Court (judicial appeal) / Mississippi Board of Tax Appeals (for certain state revenue matters)

Step by Step

How to do it

Contact your County Tax Assessor informally as soon as you receive your assessment notice - many factual errors resolved informally; also check the publicly displayed assessment rolls
BOARD OF SUPERVISORS / BOARD OF EQUALIZATION: Mississippi's formal appeal is to the County Board of Supervisors, which acts as the Board of Equalization:
- Assessment rolls are typically opened for public inspection during JULY (first Monday in July - date published by county in local newspaper; check notices or call the Board of Supervisors office after first Monday in July for specific dates)
- FILE A WRITTEN OBJECTION with the County Board of Supervisors by the FIRST MONDAY IN AUGUST - this is the primary appeal deadline; some sources cite "within 60 days of your assessment notice" - confirm with your county
- Appear before the Board with evidence that your assessed value exceeds the correct amount; Mississippi residential property assessed at 10% of true market value - appeal when assessment implies market value higher than actual; bring comparable sales data
Receive Board of Supervisors decision
If unsatisfied: appeal to CIRCUIT COURT within 10 days of the Board of Supervisors meeting's adjournment - NOTE: Mississippi's 10-day window for Circuit Court appeal is one of the SHORTEST judicial appeal windows in the nation; immediate action required
Further appeals may proceed through the court system

Details

What you need to know

Required Docs

Written objection to Board of Supervisors (no specific statewide form; county-specific)
Evidence: comparable sales (property should be assessed at 10% of true market value); appraisal; factual error documentation (wrong square footage, etc.)
Property parcel number and assessment notice

Fee

No fee for Board of Supervisors objection; Circuit Court: filing fees apply BOARD OF SUPERVISORS DEADLINE: First Monday in August (written objection filed with county); assessment rolls open after first Monday in July - act during July-August window CIRCUIT COURT DEADLINE: Within 10 days of Board of Supervisors adjournment - CRITICALLY SHORT; do not miss WHERE TO GO: County Tax Assessor (informal); Board of Supervisors (formal appeal); Circuit Court (judicial)

Where to Go

County Tax Assessor (informal); Board of Supervisors (formal appeal); Circuit Court (judicial)

County-specific variations apply

Mississippi's 82 counties each publish their own "open books" dates in local newspapers; there is no statewide uniform publication. Harrison County (Gulfport): check public records notices in local paper or call Board of Supervisors after first Monday in July at (228) 865-4001. Each county's Board of Supervisors procedures and specific meeting dates vary. Always confirm dates with your specific county.

Mississippi Notes

Important state-specific details

Mississippi's 10-DAY CIRCUIT COURT APPEAL WINDOW from Board of Supervisors adjournment is one of the most compressed in the nation - if you plan to litigate, have counsel ready immediately.
Mississippi assesses at 10% of TRUE MARKET VALUE - so a $150,000 home should have a $15,000 assessed value; challenge assessments that imply market value significantly higher than comparable sales support.
HOMESTEAD EXEMPTION: verify it's applied before spending time on an appeal; Tier 2 (65+/disabled) dramatically reduces taxes regardless of assessment value.
AGRICULTURAL LAND use-value assessment: if your land qualifies but is assessed at market value, the appeal may be simpler (reclassification rather than valuation challenge).
Mississippi Board of Tax Appeals (bta.ms.gov): primarily handles appeals from Mississippi Department of Revenue adverse decisions (income tax, sales tax) - NOT the primary avenue for local property tax assessment appeals.

Official Source

State office contact

State Office

Mississippi Department of Revenue, Local Property Appraisal - dor.ms.gov/county-services/local-property-appraisal | (601) 923-7700; County Board of Supervisors (varies by county); Circuit Court (varies by county)