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Updated 2025 Tax Year

Lee County
Property Tax Guide

Everything you need to know about property taxes in Lee County, MS. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by district - millage rate system (1 mill = $1 per $1,000 assessed value)
Exemptions
5+ Available
Section 1

How Property Tax Works

Lee County, Mississippi operates under a property tax system that funds essential local services including schools, roads, public safety, and county operations. Property taxes in Lee County are calculated using a millage rate system, where one mill equals $1 per $1,000 of assessed value. The county assesses properties at their fair market value without a state-mandated assessment cap, though various tax credits may be available to qualifying property owners.

The effective tax rate in Lee County varies significantly by location within the county due to different combinations of special taxing districts, school districts, and municipal boundaries. Property owners may pay taxes to multiple jurisdictions including the county, school district, and various special districts for services like fire protection, drainage, or road maintenance. Tax assessments are issued annually in October, with taxes becoming due the following April 1st (or May 1st with approved extension).

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County Tax6.8725General county operations, roads, public safety
School District5.5000Local school district funding (varies by district)
Special Districts1.1950Fire protection, drainage, road districts (varies by location)
Base Total13.5675Combined rate before additional districts
Projected Total26.5000Estimated total including all applicable districts

Rates shown are projected for FY 2025-2026 levy year. Actual rates vary significantly by property location within Lee County based on which special taxing districts apply to your specific property. School district rates differ between Tupelo Public Schools, Lee County Schools, and other districts serving portions of the county.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lee County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Lee County are additional assessments that may be levied when there are increases in property value due to new construction, improvements, or ownership changes that weren't captured in the annual assessment. These taxes are calculated on the increased assessed value using the same millage rates that apply to your property location.

For example, if you complete a $50,000 home addition after the annual assessment date, and your total applicable tax rate is 26.5 mills, you would owe approximately $1,325 in supplemental taxes ($50,000 × 0.0265) for that improvement. Supplemental taxes are collected by the county tax collector at the same time as regular property taxes and follow the same payment schedule and penalty structure.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value: $300,000
  • Less: Homestead Credit (if applicable): $0-$7,500
  • Net Taxable Value: $292,500-$300,000
  • Annual Tax (26.5 mills): $7,751-$7,950
  • Monthly (if escrowed): $646-$663

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Homestead Credit (if applicable): $0-$7,500
  • Net Taxable Value: $592,500-$600,000
  • Annual Tax (26.5 mills): $15,701-$15,900
  • Monthly (if escrowed): $1,308-$1,325

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if applicable): $0-$7,500
  • Net Taxable Value: $992,500-$1,000,000
  • Annual Tax (26.5 mills): $26,301-$26,500
  • Monthly (if escrowed): $2,192-$2,208

Note: Homestead and other tax credits require annual application and are not automatically applied. Actual tax rates vary by specific location within Lee County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lee County require property tax escrow accounts for borrowers with less than 20% down payment, though some may require it regardless of down payment amount. Your lender collects 1/12 of your estimated annual property tax bill with each monthly mortgage payment and maintains these funds in an escrow account to pay your taxes when due.

Lenders typically pay Lee County property taxes by the April 1st due date to avoid penalties and interest charges. Your lender will receive tax bills directly from the Lee County Tax Collector and should provide you with an annual escrow analysis showing how your payments are calculated and applied. If your property taxes increase due to rate changes or reassessment, your lender may require an increase in your monthly escrow payment and may collect any shortage over 12 months or require immediate payment if the shortage exceeds certain thresholds.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Lee County property taxes due for FY 2025-2026? A: Property taxes are due April 1st annually, with an approved extension available until May 1st. Tax assessments are issued each October for the following tax year.

Q: What tax credits are available and do I need to apply? A: Mississippi homestead tax credits are available for qualifying primary residences and require annual application with the Lee County Tax Assessor's office. You must be a Mississippi resident and cannot claim residency in another state for income tax purposes. Military personnel stationed outside Mississippi may qualify if they maintain Mississippi residency.

Q: How does the homestead credit work? A: The homestead credit provides tax relief on your primary residence and may include provisions that limit annual assessment increases. This is a tax credit that reduces your tax bill, not an exemption that reduces assessed value. You must apply annually - it is not automatic.

Q: When can I appeal my property assessment? A: Property owners can appeal assessments through the Lee County Board of Supervisors. Contact the Lee County Tax Assessor's office immediately upon receiving your assessment notice for specific appeal deadlines and procedures.

Q: What are the penalties for late payment? A: Mississippi law provides for penalties and interest on late property tax payments. Contact the Lee County Tax Collector for specific penalty rates and payment options if you cannot pay by the due date.

Q: Can I pay my property taxes online? A: Check with the Lee County Tax Collector's office for current online payment options and accepted payment methods. Many Mississippi counties now offer online payment portals for property taxes.

Q: Why do tax rates vary within Lee County? A: Different areas of Lee County are served by different combinations of school districts, fire districts, drainage districts, and other special taxing authorities. Your specific tax rate depends on which services are provided to your property location.

Q: How often are properties reassessed in Lee County? A: Mississippi requires regular property reappraisal, but the specific schedule may vary. Contact the Lee County Tax Assessor for information about when your area was last appraised and when the next reappraisal is scheduled.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Lee County Property Taxnacdashboard.nara.gov
02
County
Lee County Taxesnacdashboard.nara.gov
03
County
2014-2025 County and City Millage Ratesdor.ms.gov
04
CENTRALLY-ASSESSED PROPERTIESdor.ms.gov
05
FINANCE - Tupelo, MStupeloms.gov
06
2025 - Mississippi Department of Revenue - | MS.GOVdor.ms.gov
07
Homestead Exemptiondor.ms.gov
08
SB2617 (As Introduced) - 2000 Regular Sessionbillstatus.ls.state.ms.us
09
SB2224 (As Passed the Senate) - 2007 Regular Sessionbillstatus.ls.state.ms.us
10
County
LEE COUNTY, MISSISSIPPIosa.ms.gov
All sources verified as of 2025 Tax Year

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