Rate Breakdown

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

How Property Tax Works in Lowndes County

Property taxes in Lowndes County are determined by two primary factors: the assessed value of your property and the local millage rate. The assessment process begins with the County Tax Assessor, who determines the "true value" of your real and personal property. For residential property, the state of Mississippi mandates an assessment ratio of 10% of the true value. This resulting figure is known as the assessed value.

The total tax bill is calculated by multiplying the assessed value by the local millage rate. One mill is equal to one dollar per $1,000 of assessed value. The millage rate is a combination of levies set by the Lowndes County Board of Supervisors, the local school district, and the municipality in which the property is located. These rates are adjusted annually to meet budgetary requirements for public services like infrastructure, education, and emergency response.

Available Exemptions

Mississippi offers several exemptions to reduce the tax burden for qualifying homeowners. These programs must be applied for annually through the Lowndes County Tax Assessor’s office.

• Homestead Exemption: Available to individuals who own and occupy their primary residence. This helps reduce the school tax portion of your bill.
• Senior Citizens: Homeowners aged 65 and older may qualify for an additional exemption on the assessed value of their primary residence.
• Disability Exemption: Individuals who are 100% disabled due to service-connected or non-service-connected causes may be eligible for specific tax relief.
• Veteran Exemptions: Certain disabled veterans or their unremarried surviving spouses may qualify for significant exemptions on their primary residence as defined by state law.

Payment Schedule & Deadlines

In Lowndes County, property taxes are due annually. The tax collection cycle typically begins in early October when tax notices are mailed to property owners. The deadline for full payment is February 1 of the following year. While Mississippi law allows for installment payments, you must generally pay at least one-half of the total by February 1 to avoid penalties, with the remaining balance due in subsequent installments as permitted by county policy.

Failure to pay by the statutory deadline will result in interest charges and penalties. If taxes remain unpaid, the property may eventually be subject to a tax sale, where the county auctions the tax lien to recover the delinquent funds.

Appealing Your Assessment

If you believe your property has been over-assessed, you have the right to appeal. The process begins during the assessment roll review period, typically held in the summer months. Property owners must file a written objection with the Lowndes County Board of Supervisors. During the hearing, you should provide evidence to support your claim, such as recent appraisals, comparable sales data for similar properties in your neighborhood, or documentation regarding structural damage. If you are dissatisfied with the Board’s decision, further appeals may be directed to the Mississippi State Tax Commission or the local circuit court.