Beginning January 1, 2015, the Mississippi Department of Revenue will enroll tax liens for unpaid tax debts online on the State Tax Lien Registry. Tax liens will no longer be recorded with Circuit Clerks.
A tax lien recorded on the State Tax Lien Registry covers all property in Mississippi. To avoid having a tax lien filed against your property, send the Department of Revenue full payment before the due date as set forth in your Assessment Notice.
The State Tax Lien Registry can be accessed at www.tap.dor.ms.gov. If you need assistance using the State Tax Lien Registry, see instructional videos at the bottom of the page.
What is a tax lien?
A tax lien is a legal claim against your property to secure payment of the taxes you owe. Liens are not enrolled until a tax debt is no longer subject to appeal or the time to appeal is exhausted. Once the lien is enrolled, a property owner is not allowed to sell his property until the debt is paid and the lien is removed.
Are tax liens public information?
The State Tax Lien Registry is a public site accessible on the internet that may be searched by anyone at any time. Unlike tax returns, tax liens are a public notice of debt. These liens attach to your property and your rights to property. Once the Department of Revenue has filed its notice, information from the lien is available to the public.
What is the State Tax Lien Registry?
The State Tax Lien Registry is a listing of all state tax liens enrolled against taxpayers who owe any tax administered or enforced by the Department of Revenue. For a person listed on the State Tax Lien Registry, any real or personal property that the person has or later acquires in Mississippi is subject to a lien. The lien enrolled on the State Tax Lien Registry does not identify a specific piece of property to which a lien applies.
The State Tax Lien Registry is updated using information from the Department’s computing systems. The current amount due may differ from the original amount listed because of payments made against the debt and/or accrual of additional penalty and interest. The Department may file a lien at any time after the debt has become a finally determined tax liability.
How can a tax lien affect me?
Tax liens can affect your ability to sell your property or buy new property. For example, if you want to sell or refinance your property, you must pay off the tax lien to get a clear title. Tax liens are listed on your credit report and lower your credit rating, which may affect your ability to get loans or financing. A tax lien is valid for seven years unless a continuation is filed before it expires. The continuation extends the lien another seven years. Mississippi law allows continuations on state liens until they're paid in full; so continuations can be filed repeatedly making a tax lien valid indefinitely.
When is a tax lien enrolled?
A tax lien is enrolled after the time to respond to an assessment notice has lapsed, or all appeals on the matter are exhausted. The lien includes the amount of the tax, penalty, and /or interest at the time of enrollment. Enrollment of the tax lien gives the Department a legal right or interest in a person's property until the liability is satisfied. The tax lien may attach to real and/or personal property wherever located in Mississippi. A tax lien is enrolled once the following requirements are met:
- A tax liability is assessed. The Commissioner of Revenue mails an Assessment Notice to the taxpayer at his last known address.
- The taxpayer is provided 60 days from the mailing date of the Assessment Notice to either fully pay the assessment or to appeal the assessment.
When is a tax lien cancelled?
A tax lien is cancelled by the Department when the delinquency is paid in full. If the debt is paid with secured funds (cash, money order or cashiers check), the lien is cancelled by the next business day. If the lien is paid by any other means, then the lien is cancelled within 15 days. When the lien is cancelled, the State Tax Lien Registry is updated to reflect that the debt is satisfied. A Lien Cancellation Notice is mailed to the taxpayer after the debt is paid in full.
Can I appeal a tax lien?
A tax lien is filed after a debt becomes a finally determined tax liability. Enrolling or re-enrolling a lien is not subject to administrative appeal. However, if the person believes the lien was filed in error, the person should contact the Department of Revenue immediately and request that the filing be reviewed for correctness. The Department of Revenue may request the taxpayer to submit documentation to support his claim.
What is the effective date of the State Tax Lien Registry?
The State Tax Lien Registry is effective for all tax liens filed beginning January 1, 2015. On January 1, 2015, all tax liens that have not been paid and were previously enrolled or re-enrolled with a county Circuit Clerk will be enrolled on the State Tax Lien Registry. This recording is considered a re-enrollment of the lien as authorized by Mississippi law and the liens will not lose their priority.
How can I get a lien removed from the credit bureau report?
The Department of Revenue does not report lien information directly to the credit bureau agencies. However, the tax lien and the cancellation of the lien are considered public information once enrolled on the State Tax Lien Registry. The Department of Revenue does not govern the credit bureau agency’s policy regarding the length of time or the accuracy of the information they keep on a credit bureau report. When a lien against you is cancelled, the Department of Revenue sends you a Lien Cancellation Notice. You may send a copy of this notice to the credit bureau(s) and ask them to to modify or to remove a lien from a credit bureau report.
How do circuit clerks report statistics to DOR?
Circuit clerks should use the Lien Registry Assistance Form. Instructions for reporting are included on the form.
Below are several videos to assist in accessing, searching and printing from the new Registry:
For further questions, comments or concerns call 601-923-7391 or email taxliens@dor.ms.gov.