Rate Breakdown

Property taxes in Kemper County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Kemper County

In Kemper County, property taxes are determined by a combination of the property’s assessed value and the local millage rate. The process begins with the Tax Assessor, who determines the "true value" of your property. For residential property, the state of Mississippi mandates an assessment ratio of 10% of the true value, which establishes your "assessed value."

The total tax bill is calculated by multiplying this assessed value by the millage rate. A mill is equal to $1 of tax for every $1,000 of assessed value. The millage rate is the sum of taxes levied by the Kemper County Board of Supervisors, the local school district, and any applicable municipal or special district levies. Because these rates change annually based on budget requirements, your total tax liability may fluctuate even if your property's assessed value remains constant.

Available Exemptions

Mississippi offers several exemptions to reduce the tax burden for qualifying residents. It is essential to apply for these through the Kemper County Tax Assessor’s office.

• Homestead Exemption: Available to legal residents who occupy their home as their primary residence. This provides a significant reduction in taxes on the first $7,500 of assessed value.
• Senior Citizen Exemption: Homeowners aged 65 and older, or those who are 100% disabled, may qualify for an additional exemption on the first $7,500 of assessed value, often effectively eliminating school taxes for the primary residence.
• Disability Exemption: Total disability exemptions are available for individuals who meet specific medical criteria as defined by the Social Security Administration or other qualifying agencies.
• Veteran Exemption: Certain disabled veterans or their unremarried surviving spouses may be eligible for specific tax relief programs provided by state law.

Payment Schedule & Deadlines

Property taxes in Kemper County are collected by the Tax Collector. Taxes for the current year are due by February 1 of the following year. While taxpayers may pay in full, Mississippi law allows for installment payments; however, the full balance must be satisfied by the deadline to avoid penalties.

If taxes remain unpaid after the February 1 deadline, they are considered delinquent. Penalties and interest accrue monthly on unpaid balances. Continued delinquency may result in the property being sold at a tax sale, where a tax lien is auctioned to recover the unpaid taxes. It is critical to ensure payments are postmarked or received by the Tax Collector’s office on or before the due date.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate or higher than the fair market value of comparable properties, you have the right to appeal. The appeal process typically begins with the Kemper County Board of Tax Assessors. Property owners are encouraged to gather evidence, such as recent appraisals, sales data of similar nearby properties, or documentation of structural issues. If the informal review does not resolve the discrepancy, you may present your case to the Kemper County Board of Supervisors during their designated equalization meetings. Timely filing is mandatory, as appeals must generally be submitted within the window provided after the assessment rolls are open for public inspection.