Mississippi · Property tax exemptions · Updated Oct 2026
Mississippi property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Mississippi: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
See the ruleshomestead exemption
Yessenior break
Full exemptiondisabled veterans
See belowhomestead deadline
0.72%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Your county Tax Assessor takes and approves homestead exemption applications, in person at the assessor's office in the county where the home is. The Mississippi Department of Revenue sets the rules and reviews the county rolls.
A tax credit of up to $300 a year against the tax on your home (the amount depends on your home's value).
Who qualifies
Homeowners under 65 who are not totally disabled, who own and live in the home as their primary residence on January 1 (deed filed with the Chancery Clerk before January 7), and who meet the 'head of family' definition. You and your spouse must file Mississippi income tax returns as residents, pay your income taxes, and register your vehicles in Mississippi.
How to apply
Apply in person at the county Tax Assessor's office during business hours and sign the affidavit (an agent or attorney with a sworn written authorization may also file for you). Bring Social Security numbers (or ITIN) for all applicants, phone numbers and emails, the property's physical address (no P.O. box), your HUD closing statement or other purchase documents, and the tag numbers of all vehicles you own or use.
Deadline
January 1 to April 1 of the year you want the exemption.
Renewal
One-time, unless you lose it or something changes (ownership, deed, marriage, divorce, death, use, occupancy, disability or VA status). Reapply in those cases.
Homestead Exemption - Tier 2 (Age 65+ or Totally Disabled)
The first $7,500 of assessed value is exempt from all property taxes. Homes are assessed at 10% of true value, so this covers about the first $75,000 of a home's value. After the first year the exemption can grow to cover most later increases in assessed value.
Who qualifies
Qualifying homeowners who are 65 or older, or totally disabled, by January 1 of the year you apply. Same ownership, residency and tax-compliance rules as Tier 1.
How to apply
Apply in person at the county Tax Assessor's office. Bring proof of age (driver's license or birth certificate) or proof of total disability: Social Security or Railroad Retirement disability classification, a qualified retirement plan's disability classification, IRS Schedule 3 and Schedule R, or a detailed letter from two physicians.
Deadline
January 1 to April 1. If you already have the regular exemption, reapply in the filing period after you turn 65.
Honorably discharged veterans with a service-connected total disability, and their unremarried surviving spouses; honorably discharged veterans 90 or older by January 1, and their unremarried surviving spouses; unremarried surviving spouses of Armed Forces members killed or who died on active duty; and unremarried surviving spouses of Reserve or National Guard members killed or who died on active duty for training.
How to apply
Apply in person at the county Tax Assessor's office with the Tier 1 documents plus proof of honorable discharge (DD-214) and VA proof of service-connected total disability, or proof of age 90, or proof of the service member's death on duty.
Deadline
January 1 to April 1.
Renewal
One-time, unless circumstances change (for example, a change in VA status or remarriage).
Not filing or paying Mississippi income tax, filing as a non-resident, or registering your vehicles out of state can cost you the exemption and make you repay it (Mississippi DOR). From January 1, 2027, under HB 4044 (2026), an owner whose only problem is unpaid or unfiled Mississippi income tax stays eligible, but the exemption amount is not taken off the property tax bill; that money goes to the Department of Revenue to pay down the income tax debt.
Applications are taken only in person at the county Tax Assessor's office from January 1 to April 1 (Mississippi DOR).
Military members stationed outside Mississippi can keep the exemption on a Mississippi home if they keep Mississippi residency (Mississippi DOR).
Savings estimate for Mississippi
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Mississippi
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Mississippi
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Mississippi
Is there a homestead exemption in Mississippi?
Yes: the Homestead Exemption - Tier 1 (Regular). A tax credit of up to $300 a year against the tax on your home (the amount depends on your home's value). Who qualifies: Homeowners under 65 who are not totally disabled, who own and live in the home as their primary residence on January 1 (deed filed with the Chancery Clerk before January 7), and who meet the 'head of family' definition. You and your spouse must file Mississippi income tax returns as residents, pay your income taxes, and register your vehicles in Mississippi.
When is the deadline to apply for the homestead exemption in Mississippi?
January 1 to April 1 of the year you want the exemption.
Do I have to reapply for the homestead exemption every year in Mississippi?
One-time, unless you lose it or something changes (ownership, deed, marriage, divorce, death, use, occupancy, disability or VA status). Reapply in those cases.
Are there property tax breaks for seniors in Mississippi?
Homestead Exemption - Tier 2 (Age 65+ or Totally Disabled): The first $7,500 of assessed value is exempt from all property taxes. Homes are assessed at 10% of true value, so this covers about the first $75,000 of a home's value. After the first year the exemption can grow to cover most later increases in assessed value.
Do disabled veterans get a property tax exemption in Mississippi?
Homestead Exemption - Tier 3 (Total Exemption): Your home is exempt from all property taxes.
Where do I apply for property tax exemptions in Mississippi?
Your county Tax Assessor takes and approves homestead exemption applications, in person at the assessor's office in the county where the home is. The Mississippi Department of Revenue sets the rules and reviews the county rolls.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.