P.O. Box 449
Lexington, MS 39095
(662) 834-2865 (Office)
(662) 834-9010 (Fax)
The Assessor lists and places a value on all real estate within the county and also on personal property (which includes such things as machinery, office equipment, and similar items). Maps, records, and other documents are kept to help establish the value of such property. Tax rolls are then prepared to be used as the base for ad valorem (at value) taxation for the two school districts, five cities, and the county. The Assessor presents these tax rolls to the Board of Supervisors for public hearings and approval. He or she also helps homeowners file for homestead exemption, which allows some of the homeowner’s property to be exempt from property (ad valorem) taxes.
The collector makes sure that those who have had real estate and personal property assessed within the county pay their taxes. Statute allows the payment of these taxes in installments as long as the first payment is at least one-half (1/2) of the taxes due and is made by February 1st following the tax year for which payment is collected. (Installment payments are subject to 1% per month interest on the unpaid balance for the second and third payments.)
Tax on license plates for automobiles, privilege license, manufactured homes, and airplanes are also collected by this office. Use tax is collected on items brought to the State of Mississippi by residents for first use, storage or consumption. Sales Tax is collected on casual sales of motor vehicles between individuals.
The collector must advertise and hold a tax sale once a year for any unpaid taxes on real estate or any special assessments.
Accurate records must be kept at all times, since this office is involved in the collection of taxes that help fund a variety of government services.