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Updated 2025 Tax Year

Lincoln County
Property Tax Guide

Everything you need to know about property taxes in Lincoln 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
5.389% of assessed value (53.89 mills Lincoln County Schools district), varies by district from 35.53-53.89 mills
Exemptions
5+ Available
Section 1

How Property Tax Works

Lincoln County, Mississippi operates under a property tax system that funds essential local services including schools, county government operations, public safety, and infrastructure maintenance. Property taxes in Lincoln County are collected based on assessed values and millage rates set by various local taxing authorities. The effective tax rate for most properties in Lincoln County is approximately 5.389% of assessed value based on the current millage rate of 53.89 mills for the Lincoln County Schools district.

Property tax rates vary significantly by location within Lincoln County due to different special taxing districts and municipal boundaries. Properties within incorporated areas like Wesson may have different total tax burdens, with some areas showing rates as low as 35.53 mills. The county assessor determines assessed values, while various taxing entities set their individual millage rates that combine to create your total property tax bill. Property owners should verify their specific taxing district to determine their exact rate, as location within the county directly impacts the total tax liability.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
Lincoln County Schools53.89Primary school district millage for FY 2025
County General FundVariesCounty operations and services
Municipal Taxes35.53Additional rate for incorporated areas like Wesson
Special DistrictsVariesFire districts, drainage, other special assessments

Note: The 53.89 mill rate applies to Lincoln County Schools district for levy year 2025. Properties in different areas of the county may be subject to additional municipal taxes or special district assessments. For example, properties in Wesson are subject to municipal rates of 35.53 mills in addition to county rates. Total effective rates range from approximately 35-54 mills depending on location and applicable special districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lincoln 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 Lincoln County are triggered by changes in property ownership, new construction, or improvements that increase assessed value during the tax year. When these qualifying events occur, the county assessor calculates the difference between the old and new assessed values and applies the current tax rate to determine additional taxes owed.

For example, if you purchase a home mid-year that was previously assessed at $150,000 but now appraises at $200,000, you would owe supplemental taxes on the $50,000 increase in assessed value. Using the 53.89 mill rate, this would result in approximately $2,695 in supplemental taxes ($50,000 × 0.05389) prorated for the remaining months in the tax year. Supplemental tax bills are typically issued within 30-60 days of the triggering event and follow the same payment schedule as regular property taxes.

Example Calculation

Example 1: $300,000 Property Value

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$75,000 (requires application)
  • Net Taxable Value: $225,000
  • Tax Rate: 53.89 mills (5.389%)
  • Annual Tax: $12,125
  • Monthly (if escrowed): $1,010

Example 2: $600,000 Property Value

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$75,000 (requires application)
  • Net Taxable Value: $525,000
  • Tax Rate: 53.89 mills (5.389%)
  • Annual Tax: $28,292
  • Monthly (if escrowed): $2,358

Example 3: $1,000,000 Property Value

  • Assessed Value: $1,000,000
  • Senior/Disability Credit: -$50,000 (if applicable, requires application)
  • Net Taxable Value: $950,000
  • Tax Rate: 53.89 mills (5.389%)
  • Annual Tax: $51,196
  • Monthly (if escrowed): $4,266

All tax credits shown require annual application with the Lincoln County Tax Assessor's office and are not automatically applied.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lincoln County require property tax escrow accounts for loans exceeding 80% loan-to-value ratio. Your lender collects monthly payments equal to 1/12 of your estimated annual property tax bill and deposits these funds into a dedicated escrow account. The lender then pays your property taxes directly to Lincoln County when they become due on February 1st each year.

Lenders are required to provide annual escrow statements showing deposits, payments, and account balances. If property taxes increase or decrease significantly, your monthly escrow payment may be adjusted accordingly. Property owners should verify that their lender has current assessed values and tax rates, as escrow shortages can result in higher monthly payments or lump-sum payments. You can verify payments were made correctly by checking with the Lincoln County Tax Collector's office or reviewing your property's payment history online.

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 property taxes due in Lincoln County for FY 2025? A: Property taxes are due by February 1, 2025. If February 1 falls on a weekend or legal holiday, taxes may be paid the following Monday without penalties.

Q: What homestead tax credits are available and how do I apply? A: Lincoln County offers homestead exemptions that cap annual assessment increases to protect long-term residents from rapid property value growth. You must complete an application with the Tax Assessor's office in Lincoln County. Applications are required annually and you cannot claim residency in another jurisdiction for Mississippi Income Tax purposes.

Q: Are there tax credits for seniors or disabled veterans? A: Mississippi offers various tax credits for seniors, disabled persons, and veterans that require separate applications with the Lincoln County Tax Assessor's office. Contact the assessor directly at the Lincoln County courthouse for current eligibility requirements and application deadlines.

Q: How often are properties reassessed? A: Mississippi requires periodic property reassessments, but the specific schedule varies by county. Contact the Lincoln County Tax Assessor's office for information about when your area was last reassessed and when the next revaluation is scheduled.

Q: What are the penalties for late property tax payments? A: Late payments are subject to penalties and interest charges that accrue monthly after the February 1 deadline. Contact the Lincoln County Tax Collector for current penalty rates and payment options.

Q: Can I pay property taxes online? A: Contact the Lincoln County Tax Collector's office directly to inquire about online payment options, accepted payment methods, and any associated processing fees.

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary based on your property's location within different taxing districts. Properties in incorporated areas like Wesson have additional municipal taxes, while rural properties may have special district assessments for fire protection or drainage that create different total tax rates.

Q: How do I appeal my property assessment? A: Property assessment appeals must be filed with the Lincoln County Tax Assessor's office within the specified timeframe after receiving your assessment notice. The assessor's office can provide forms and deadlines for the current tax year appeal process.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
2014-2025 County and City Millage Ratesdor.ms.gov
02
State
2025 Property Tax Rate Report - Missouri State Auditor's Officeauditor.mo.gov
03
Tax Doc
Property Tax Information - CTOapp.lincoln.ne.gov
04
LOCAL PROPERTY APPRAISAL | Mississippi ...dor.ms.gov
05
CENTRALLY-ASSESSED PROPERTIESdor.ms.gov
06
80100241.pdf - Mississippi Department of Revenuedor.ms.gov
07
Homestead Exemptiondor.ms.gov
08
County
Lincoln County Property Assessment and Tax Datapropertyweb.co.lincoln.or.us
09
Tax Doc
TYPES OF PROPERTY TAX AND ASSESSMENT ...leg.state.nv.us
10
2025 - Mississippi Department of Revenue - | MS.GOVdor.ms.gov
All sources verified as of 2025 Tax Year

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