Tax Assessor (8)
Homestead Exemptions
l Regular Homestead for Homeowners under Sixty-Five (65) Years
of Age
Homeowners that are under sixty-five (65) years of age on January
1 of the year for which the exemption is claimed, and not totally
disabled shall be exempt from ad valorem taxes in the amount prescribed in MS Code §27-33-7. The amount of the exemption given
is determined by a sliding scale based upon the assessed value of
the property, which is capped at a maximum exemption of $300.
One-half (1/2) of the exemption allowed shall be from
taxes levied for school district purposes and one-half
shall be from taxies levied for the county general fund.
Homestead Exemptions
Regular Homestead for Homeowners under Sixty-Five (65) Years
of Age
Homeowners that are under sixty-five (65) years of age on January
1st of the year for which the exemption is claimed, and not totally
disabled shall be exempt from ad valorem taxes in the amount prescribed in MS Code §27-33-7. The amount of the exemption given
is determined by a sliding scale based upon the assessed value of
the property, which is capped at a maximum exemption of $300.
One-half (1/2) of the exemption allowed shall be from
taxes levied for school district purposes and one-half
shall be from taxies levied for the county general fund.
https://co.warren.ms.us/wp-content/uploads/Property-tax-for-website.pdf
You can purchase a set of maps on CD for $50.00. You can also visit http://warren.msmaps.org/ and view Aerial Maps of Warren County
In order to get a copy of our tax rolls, you will have to make a written request to the Chancery Clerk.
Can I pay my tag renewal or property tax renewal online?
Yes by visiting https://warren.ibcpayments.com/
Mississippi law lists five categories of property that are taxed for ad
valorem purposes. Real property (land, buildings, and other permanent improvements to the land) is divided into the first two classes
of taxable property.
Mississippi law lists five categories of property that are taxed for ad
valorem purposes. Real property (land, buildings, and other permanent improvements to the land) is divided into the first two classes
of taxable property.
Class I real property is single-family, owner-occupied, residential
property. (The property class to which homestead exemption is applied.) In order for a property to qualify for Class I, it must meet
each of these requirements exactly. All other property that does not
meet the exact definition for Class I falls into the Class II category.
Therefore, all agricultural property, rental property, business property, and most vacant property are considered Class II. A property
can be part Class I and part Class II.
In order to assess Class I and II properties, the assessor must first determine who owns each parcel of land in the county. This is accomplished by taking inventory of the county with a mapping system
that identifies ownership from deeds, wills, court decrees, and other
documents. Once ownership is determined, the assessor visits each
parcel to value the property and any buildings or other improvements that add value to the land. The assessor must accomplish this
task by using guidelines provided by the Mississippi Department of
Revenue (DOR).
Class III property is business personal property. This class includes
furniture, fixtures, machinery, equipment, and inventory used by a
business in its operations. The local tax assessor must list each item
in every business, value the item according to DOR rules, and depreciate and revalue each item annually.
Class IV property is public utility property. Examples of public utility property include property owned by pipeline companies, electric
companies, telephone companies, railroads, etc. This property is
assessed on an annual basis by the DOR.
2.
Class V property is motor vehicle property (including mobile
homes). When a person purchases a motor vehicle tag in Mississippi, they actually pay three separate items: a registration fee, a
privilege license, and an ad valorem tax. The registration fee for a
new tag is $14.00; there is a $12.75 renewal registration fee to purchase a decal alone. Most of this fee money is sent to the State. The
privilege license for a car is $15.00 and the privilege license for a
truck is $7.20. The proceeds from the sale of privilege licenses are
retained primarily by the county. The ad valorem tax is based on
the value of the motor vehicle; all values are established statewide
by the DOR. Ad valorem tax dollars collected go to support local
government functions where the vehicle is domiciled (city, county,
school district).
A mill is one-thousandth of one dollar. Just as you would write
$1.00 for one dollar; and $.10 for a dime, or one-tenth of a dollar;
or $.01 for a penny, or one-hundredth of a dollar; you would write
.001, or one-thousandth of a dollar, for one (1) mill. When you hear
the expression 54.5 mills, that is the same thing as the factor .0545.
A mill is one-thousandth of one dollar. Just as you would write
$1.00 for one dollar; and $.10 for a dime, or one-tenth of a dollar;
or $.01 for a penny, or one-hundredth of a dollar; you would write
.001, or one-thousandth of a dollar, for one (1) mill. When you hear
the expression 54.5 mills, that is the same thing as the factor .0545.
Millage rates change annually. Local taxing authorities must adjust
millage rates to support the operations of government. However,
inflation or increased operating costs are not the only factors driving
changes in millage rates at the local level. For example, a local taxing district may need additional tax revenue to pay for a bond issue.
These rates are set by the governing authorities of the respective taxing
districts in September for the next fiscal year beginning October 1st.
Taxes are due by February 1st. 1% interest is added each month after that until the 3rd week in August. The taxes go to tax sale on the last Monday in August of each year if they are not paid by then.