General Tax Information
FIRST JUDICIAL DISTRICT
Post Office Box 339
Rosedale, MS 38769-0339
Fax: 662 -759-3467
SECOND JUDICIAL DISTRICT
P.O. Box 248 -0248
Cleveland, MS 38732-0248
Collector's Phone: 662-843-2285- (tags, titles & pmt. of taxes)
Assessor's Phone: 662-843-3926
DUTIES OF THE TAX ASSESSOR/COLLECTOR
As Tax Assessor his duties include listing and placing value on all taxable property, real and personal, maintaining the tax maps and assisting homeowners with Homestead Exemption applications. This must be achieved in accordance with the laws that govern the jurisdiction.
As Tax Collector his duties include preparing tax bills, collecting the Ad Valorem taxes on real and personal property, mobile homes, automobiles, motorcycles, motor homes, trailers and airplanes, privilege taxes on automobiles, vending machines, amusement machines and business license, then to disburse the taxes to the proper entities. This must be achieved in accordance with the laws that govern the jurisdiction.
Statue allows the payment of real and property taxes in installments as long as the first payment is at least one-half (1/2) of the taxes due and is made by February 1st following the tax year for which payment is collected. (Installment payments are subject to 1% per month interest on the unpaid balance for the second and third installments.) For your convenience there is a drop box located on the Northwest side of the circular drive at the Cleveland Courthouse. Please feel free to drop payments there after hours.
HOMESTEAD EXEMPTION REQUIREMENTS:
1 .Homestead applications are taken annually between January 1st and April 1st.
2. You must own your home and reside there on or before January 1st of the current year to be eligible for homestead ---------------exemption.
3. Your Deed or Lease must be signed by December 31st and on file in the Bolivar County Chancery Clerk’s office by January --- 7th of the current year.
4. You must be a legal resident of Mississippi.
5. You must purchase Mississippi license plates for all vehicles owned.
6. You must comply with Mississippi income tax requirements
7. If your home is a mobile home, you must certify your mobile home to the land roll for taxation. MISS CODE 27-53-15 /HB824 ---1982
The following information will be needed in order to complete your homestead exemption application. Bring these items with you when filing:
1. Deed, will, or assignment of lease.
2. Full purchase price. (Closing statement)
3. Down payment amount. (Closing statement)
4. Over 65 exemption. You must provide proof of age. (Birth certificate or valid drivers license)
5. Social Security disability. You must bring a current year letter from social security administration.
6. Disable veteran (100%) service connected. Must provide proof.(Letter from Veterans Administration with claim#)
7. Social Security numbers. Husband and wife – must have both social security numbers Occ-joint ownership – must have all ---parties social security numbers
8. Mobile Homes must be certified to the Land Roll. Bring with you the Bill of Sale or Application for Title for the Mobile Home.
9. Tag numbers for all automobiles titled in your name, spouses or occ-joint owner.
If there has been a change in your homestead exemption as a result of one of the following reasons, you must come to the Tax Assessor’s office and re-sign your homestead application between January 2nd through April 1st.
1. Purchased or built a new home
2. Death of a spouse
3. First time filing for over 65 or 100% Disabled (Bring proof)
4. New deed on filed with Chancery Clerk.
5. Sold part of property
6. Add property to current exemption
7. Change in marital status (Separated, divorced, married)
8. Bought or sold property relating to your homestead
9. Change in property status (Renting part of home or business in home)
Failure to follow the above requirements will result in loss of homestead exemption.
Mississippi Motor Vehicle Ad Valorem Taxes
Mississippi owners of vehicles with a Gross Vehicle Weight (GVW) of 10,000 lbs or less must pay motor vehicle ad valorem taxes on their vehicles at the time of registration. Motor vehicle ad valorem tax is based on the assessed value of the vehicle multiplied by the millage rate set by the local county government. (Contact your local county tax collector for the millage rates.) Assessed value has been established as 30% of the Manufacturer’s Suggested Retail Price plus a reduction of a certain percentage for depreciation over 10 years. A minimum assessed value is set at $100.00 for passenger vehicles. This ad valorem tax is revenue used by the local governments. Any exemptions of the motor vehicle ad valorem tax are found in Section 27-51-41 of the Mississippi Code of 1972, Annotated.
Motor Vehicle Ad Valorem Tax Reduction Fund
In order to provide a tax break to the registered owners of Mississippi motor vehicles, the 1994 Mississippi Legislature authorized a credit to the owners in the amount of 5% of the assessed value of the motor vehicle. This credit eased the tax burden of the individual, however it created a loss in revenue to the local governments. Therefore, the Legislature created a fund to reimburse the local governments for this tax loss called the Motor Vehicle Ad Valorem Tax Reduction Fund. The revenue generated from the sales tax on motor vehicles goes into the fund. The tax loss created each month from vehicle registrations provides the figures used to reimburse the local governments each month. Every year the State Tax Commission must calculate the credit percentage based on the balance in the fund, the estimated sales tax revenue and the estimated tax loss to the local governments for the coming year. The intent of the Legislature was to maintain a minimum balance in the fund and a maximum credit to the owners.
Ad Valorem Tax
For purposes of assessment for ad valorem taxes, taxable property is divided into five (5) classes and is assessed at a percentage of its true value as follows:
CLASS DETERMINATION TAX RATE
Class I Single-family owner-occupied, residential real property 10%
Class II All other real property, except real property in Class I or Class IV 15%
Class III Personal property, except motor vehicles and Class IV property 15%
Class IV Public service property assessed by the state or county except 30%
railroad and airline property
ClassV Motor vehicles 30%
In arriving at the true value of real property, the appraised value is to be made according to current use of property regardless of location. Laws provide a special mode of valuation and assessment for public service and railroad property not situated wholly in one county. All such property is assessed in proportion to its value according to its class, and no county or tax authority, is denied the right to levy county or other taxes upon such assessment as in other cases of property situated and assessed in the county. For the assessment of motor vehicles, laws provide a special mode of valuation, fixing the taxable year, date of tax lien, and method and date of assessing and collection taxes