Rate Breakdown

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

How Property Tax Works in Lee County

In Lee County, Mississippi, property taxes are determined by a formula involving the assessed value of your property and the local millage rate. The process begins with the County Tax Assessor, who determines the "true value" of your real and personal property. Once the true value is established, it is multiplied by an assessment ratio—typically 10% for residential homes and 15% for commercial property—to arrive at the assessed value.

The total tax bill is then calculated by multiplying the assessed value by the millage rate (tax rate) set by the Lee County Board of Supervisors, the local school districts, and the municipalities where the property is located. One mill is equal to one dollar of tax for every $1,000 of assessed value. Because these rates fluctuate based on budgetary needs for schools, infrastructure, and emergency services, your total tax liability may change annually.

Available Exemptions

Mississippi offers several exemptions to help reduce the tax burden for qualifying homeowners. These exemptions must be filed annually with the Lee County Tax Assessor’s office:

• Homestead Exemption: Available to legal residents of Mississippi who occupy their primary residence. This reduces the taxable assessed value, potentially lowering your total bill.
• Senior Citizen Exemption: Homeowners aged 65 or older may qualify for an additional exemption, often shielding a significant portion of the home's value from school district taxes.
• Disability Exemption: Individuals who are 100% permanently disabled as determined by the Social Security Administration or other qualifying agencies may be eligible for expanded tax relief.
• Veteran Exemption: Honorably discharged veterans with a 100% service-connected disability rating may be entitled to a full or partial exemption on their primary residence, depending on current state statutes.

Payment Schedule & Deadlines

Property tax payments in Lee County are due annually. The tax collection cycle typically begins in late fall, with bills mailed to property owners in November. The deadline to pay your taxes without penalty is February 1st of the following year. If payment is not received by this date, interest begins to accrue monthly. Failure to pay property taxes can lead to the property being sold at a tax sale, which may result in a tax lien or eventual loss of ownership. We encourage residents to pay promptly to avoid these significant financial and legal consequences.

Appealing Your Assessment

If you believe the assessed value of your property is inaccurate or higher than the fair market value of comparable properties, you have the right to appeal. The appeal process begins with the Lee County Board of Tax Assessors. You must file a formal written protest within the designated window, which is typically during the period when the assessment rolls are open for public inspection. Be prepared to provide evidence, such as recent appraisals, photographs of structural issues, or sales data for similar properties in your neighborhood, to support your claim for an adjustment.