Your County Tax Assessor: What do they do?

Photo by Jon Tyson on Unsplash

In Mississippi, the roles of tax assessor and tax collector are often merged into one elected position at the county level, known as the Tax Assessor-Collector. This office deals with the assessment and collection of property taxes across the state's 82 counties, a process that imposes financial obligations on residents and businesses to support local budgets, despite the burdens it places on payers.

Candidates obtain the office through countywide elections held every four years, as outlined in Article 5, Section 135 of the Mississippi Constitution. To run, individuals must be county residents, at least 21 years old, and qualified voters, with backgrounds in areas like real estate or administration sometimes proving useful, though not required. Elections occur in November of odd-numbered years, such as 2023 for terms beginning in 2024, and incumbents can seek re-election indefinitely. While no formal certifications are needed for candidacy, elected officials may undergo training from the Mississippi Department of Revenue to handle the job's demands.

As tax assessor, the primary duty involves valuing taxable property, including land, buildings, and personal items like vehicles or equipment. This requires maintaining records, maps, and ownership details to determine assessments based on market or use value, aiming for uniformity under state guidelines. The assessor submits tax rolls to the county Board of Supervisors for approval by July annually. They also process homestead exemption applications—available from January 1 to April 1—which offer limited relief by reducing taxable value for primary homes. Notably, assessors do not set tax rates or budgets; those decisions fall to boards and councils, leaving the assessor to enforce valuations that can lead to higher bills amid rising property values.

In the tax collector capacity, the office manages the gathering of various levies, such as ad valorem taxes on real and personal property, as well as fees for vehicles, manufactured homes, and out-of-state purchases. Delinquent properties face advertisement and sale at annual tax auctions, often in late August, adding pressure on owners at risk of losing assets. Collectors distribute revenues to entities like schools and municipalities, while also issuing vehicle registrations, license plates, and business privilege licenses—tasks that underscore the administrative weight of compliance.

Overall, Mississippi's tax assessor-collectors administer a system that extracts funds for public needs, though it frequently draws criticism for its impact on personal finances and economic pressures. With reliance on voter accountability and periodic training, these officials navigate a framework prone to disputes over fairness and necessity, reflecting the contentious nature of taxation in funding government operations.