State Summary

• Tax Collection Method: Liens
• Tax Collection Entity: County Assessor or Tax Collector
• Property/Tax Records Administrator: Tax Assessor
• Taxes Due: One-half of the tax bill is due on February 1. Two subsequent payments, both for one-quarter of the tax bill, are due on May 1 and July 1
• Taxes Delinquent: Tax bills become delinquent one day after the due dates
• Tax Sale Date/Period: Some Mississippi counties hold a tax sale on the first Monday in April but most Mississippi counties hold a tax sale on the last Monday in August
• Tax Sale Registration Requirements: Varies
• Tax Sale Administrator: County Assessor or Tax Collector
• Primary Bidding Type: Premium
• Redemption Period: 2 years
• Redemption Interest Rate/Flat Penalty: 18% simple interest per annum + 5% flat penalty
• Over-the-Counter Sales Opportunities: Yes. Properties that do not sell at a tax sale are deeded to the Public Lands Division of Mississippi. Individuals can inquire with the Secretary of State's Office about acquiring these properties.

Mississippi is a tax lien state. Mississippi counties have the option to hold a tax lien sale on the first Monday of April for property owners that are delinquent on their first half taxes, but most counties hold their annual tax sale on the last Monday in August

Mississippi County Reference