Part VI Property Tax

Title 35, Part VI, Subpart 01 of the Mississippi Administrative Code includes rules and regulations concerning Ad Valorem Taxes. View a PDF for the entire Part VI (Property Tax).

After July 1, 2010, any reference to Mississippi State Tax Commission, the State Tax Commission, the Tax Commission and/or commission shall mean Department of Revenue and any reference to the Commissioner of Revenue, the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission, the Chairman of the Tax Commission and/or chairman shall mean Commissioner of Revenue of the Department of Revenue. (refer to § 27-3-4(4) Miss. Code Ann.​)

Subpart 1. Ad Valorem

​Chapter ​Title Citation​
​01 Telecommunication Refunds​ 35.VI.1.01​
​02 Motor Vehicle Assessments​ 35.VI.1.02​
​03 Exemption for Livestock Feed​ ​35.VI.1.03
​04 Ad Valorem Tax Exemption for New Enterprises​​ 35.VI.1.04​

Subpart 2. Equalization

​Chapter Title​ Citation​
​01 Qualification for Expenditure of Funds 35.VI.2.01​
​02 Certification of Counties for Expenditure of Special Levy 35.VI.2.0​2
​03 Certified Appraisers 35.VI.2.03
​04 Appraisals by Private Firms and Consultants 35.VI.2.04
​05 Qualifications of Class I Property 35.VI.2.05
​06  Standards of Acceptance 35.VI.2.06
Centrally Assess Property 35.VI.2.07
​08 Appraisal of Personal Property​ 35.VI.2.08

Subpart 3. Homestead Exemption

​Chapter ​Title ​Citation
​01 Exemptions and Reimbursements ​​35.VI.03.01
​02 Adjustments 35.VI.03.02
​03 Applicants 35.VI.03.03
​04 Head of Family 35.VI.03.04
​05 Ownership 35.VI.03.05
​06 Property 35.VI.03.06
​07 Supplemental Roll 35.VI.03.07
​08 ​Applications 35.VI.03.08
​09 Officials 35.VI.03.09
​10 One Time Filers​ 35.VI.03.10
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