Rate Breakdown

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

How Property Tax Works in Leflore County

Property taxes in Leflore County are determined by a combination of the property’s assessed value and the local millage rate. The process begins with the County Tax Assessor, who determines the "true value" of your real property. For residential property, the state of Mississippi mandates an assessment ratio of 10% of that true value. This resulting figure is your "assessed value."

The total tax bill is calculated by multiplying the assessed value by the local millage rate. Millage rates represent the amount of tax per $1,000 of assessed value and are set annually by local taxing authorities, including the Leflore County Board of Supervisors, municipal governments, and the local school district. These funds are vital for maintaining public infrastructure, emergency services, and the county’s educational system.

Available Exemptions

Mississippi offers several exemptions designed to reduce the tax burden for eligible property owners. To benefit from these, you must apply through the Tax Assessor’s office.

• Homestead Exemption: Available to homeowners who occupy their property as their primary residence. This can significantly reduce the tax liability on the first $7,500 of the assessed value.
• Senior Citizen Exemption: Homeowners aged 65 and older may qualify for additional protection, including a freeze on the valuation of their primary residence.
• Disability Exemption: Individuals with a 100% permanent disability as determined by the Social Security Administration or other qualifying agencies may be eligible for total or partial tax relief.
• Veteran Exemption: Veterans with a 100% service-connected disability are generally exempt from all ad valorem taxes on their primary residence.

Payment Schedule & Deadlines

In Leflore County, property tax payments are due annually. The tax collection cycle typically begins in the fall, with bills mailed to property owners. The deadline to pay your property taxes in full without incurring interest or penalties is February 1st of the following year.

While Leflore County generally requires full payment, it is advisable to contact the Tax Collector’s office regarding specific local policies on payment plans. Failure to pay by the February 1st deadline will result in your property being subject to interest charges and potential inclusion in the annual tax sale, where a tax lien on your property may be sold to satisfy the debt.

Appealing Your Assessment

If you believe the assessed value of your property is inaccurate or exceeds its fair market value, you have the right to appeal. The process typically begins with an informal review by the Tax Assessor’s office to discuss your concerns and provide evidence, such as recent appraisals or comparable sales data.

If the issue remains unresolved, you may formally appeal to the Leflore County Board of Supervisors, which acts as the Board of Review during designated sessions. You must provide documentation to support your claim that the assessment is incorrect. It is essential to act promptly, as there are strict statutory windows for filing appeals once the assessment rolls are open for public inspection.