reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 01 - Ad Valorem › Chapter 01 - Telecommunication Refunds › Section 35-6-01-01-100

Current through June 25, 2024
Telecommunication companies entitled to refunds under the
					 Mississippi Telecommunications Tax Reform Act shall annually certify under oath
					 to the Tax Commission the assessment of Class IV property and the ad valorem
					 taxes paid in total and for each taxing jurisdiction (county and municipality)
					 in which they have property. This certification shall be submitted to the Tax
					 Commission no later than February 15th for all tax
					 payments made for the preceding assessment year. Failure to submit the
					 appropriate certification by the date specified shall result in the taxpayer
					 not receiving the payment until the following tax year. The certification shall
					 be submitted on the form provided by the Commission and the company shall
					 attach documentation supporting the information reflected in the
					 certification.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 01 - Ad Valorem › Chapter 02 - Motor Vehicle Assessments › Section 35-6-01-02-100

Current through June 25, 2024
Pursuant to Miss. Code Ann. Section
					 27-51-19,
					 the Tax Commission is required to annually prepare and adopt an assessment
					 schedule for motor vehicles. In preparing this schedule, the Commission shall
					 use a computer system package of assessments identified by the VIN ("vehicle
					 identification number"). If the VIN does not produce an assessed value or if
					 the computer system is not in operation, the local tax collector shall use the
					 MSRP ("manufactured suggested retail price") with applicable depreciation
					 percentage for the year in which the vehicle was
					 manufactured.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 01 - Ad Valorem › Chapter 02 - Motor Vehicle Assessments › Section 35-6-01-02-101

Current through June 25, 2024
The local tax collector shall be responsible for obtaining
					 a source of MSRP(s) except for new vehicles. The taxpayer shall be responsible
					 for supplying the MSRP for a new vehicle, by submitting a copy of the window
					 sticker with the MSRP, to the tax collector at the time the tag is
					 purchased.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 01 - Ad Valorem › Chapter 02 - Motor Vehicle Assessments › Section 35-6-01-02-102

Current through June 25, 2024
The commission will annually furnish to each tax collector
					 an assessment schedule for trailers, motorcycles, special equipment, etc. to be
					 used in the assessment of this type of property. This schedule will be
					 furnished in hard copy or the Commission may use a computer system package of
					 assessments identified by the VIN ("vehicle identification number"). If the VIN
					 does not produce an assessed value or if the computer system is not in
					 operation, the local tax collector shall use the MSRP ("manufactured suggested
					 retail price") with applicable depreciation percentage for the year in which
					 the vehicle was manufactured. For any model not listed, assess at 30% of
					 current value if known, or use the "cost when new" multiplied by the
					 percentages listed in the schedule for the years listed.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 01 - Ad Valorem › Chapter 03 - Exemption for Livestock Feed › Section 35-6-01-03-100

Current through June 25, 2024
Mississippi Code, Annotated, Section
					 27-31-1(i),
					 (Supp. 1963), exempts for one year all cottonseed, soybeans, oats, rice and
					 wheat. The Mississippi State Tax Commission interprets this provision to
					 include and exempt material or products used to feed livestock such as cattle,
					 oxen, sheep, goats, hogs, horses, mules, asses, fish, and poultry. This
					 exemption would also include other materials or products such as corn when used
					 as an ingredient in livestock feed.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 01 - Ad Valorem › Chapter 04 - Ad Valorem Tax Exemption for New Enterprises › Section 35-6-01-04-100

Current through June 25, 2024
Pursuant to the provisions of Miss. Code Ann. Section
					 27-31-101,
					 et seq., the county board of supervisors and municipal authorities are
					 authorized to grant exemptions from ad valorem taxation under certain
					 circumstances. The decision as to whether a particular taxpayer satisfies the
					 statutory conditions for said exemption should be first made by the local
					 authorities and then reviewed by the Tax Commission.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 01 - Ad Valorem › Chapter 04 - Ad Valorem Tax Exemption for New Enterprises › Section 35-6-01-04-101

Current through June 25, 2024
In order for the Tax Commission to review and/or consider
					 an exemption, the following information must be submitted:
1. The original and three (3) copies of the
				  application, submitted by the taxpayer to the local governing authorities
				  requesting the exemption. The application should contain an itemization of all
				  property to be exempted and the true value for each item of property.
2. A resolution from the board of supervisors
				  and/or municipal authorities granting the ad valorem tax exemption.
3. A position statement of the county tax
				  assessor.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 01 - Ad Valorem › Chapter 04 - Ad Valorem Tax Exemption for New Enterprises › Section 35-6-01-04-201

Current through June 25, 2024
Any request for an industrial exemption filed pursuant to
					 Mississippi Code of 1972 Annotated 27-31-105 with a date of completion on or
					 after July 1, 1995, will be considered under the terms of House Bill 939
					 adopted by the 1995 regular session of the Mississippi
					 Legislature.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 01 - Ad Valorem › Chapter 04 - Ad Valorem Tax Exemption for New Enterprises › Section 35-6-01-04-202

Current through June 25, 2024
Those projects (27-31-105) completed before July 1, 1995
					 will be governed under the language as it existed prior to the
					 amendment.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 01 - Ad Valorem › Chapter 04 - Ad Valorem Tax Exemption for New Enterprises › Section 35-6-01-04-203

Current through June 25, 2024
As stated and pursuant to the provisions of Mississippi
					 Code of 1972 Annotated, the municipalities may grant like exemptions from
					 municipal ad valorem taxation for a period not exceeding ten (10) years to all
					 manufactures and other new enterprises mentioned in Sections
					 27-31-101
					 through
					 27-31-117.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 01 - Ad Valorem › Chapter 04 - Ad Valorem Tax Exemption for New Enterprises › Section 35-6-01-04-204

Current through June 25, 2024
Any request from an enterprise (new or existing) for an
					 industrial exemption from ad valorem taxation situated inside a municipality
					 shall be timely filed with the municipal authorities in addition to the county
					 authorities.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 01 - Qualification for Expenditure of Funds › Section 35-6-02-01-100

Current through June 25, 2024
To qualify for the expenditure of funds pursuant to
					 Section
					 27-35-165,
					 of Mississippi Code of 1972:
1. Plans
				  for reappraisal by any county must contain a provision that the reappraisal
				  work will be performed in conformity with the guidelines established in the
				  appraisal manuals of the Mississippi State Tax Commission.
2. Any contract for reappraisal entered into
				  by a county must contain a provision that the reappraisal work will be
				  performed in conformity with the guidelines established in the appraisal
				  manuals of the Mississippi State Tax Commission.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 02 - Certification of Counties for Expenditure of Special Levy › Section 35-6-02-02-100

Current through June 25, 2024
Section
					 27-39-329,
					 Mississippi Code of 1972, requires that each county shall levy an ad valorem
					 tax of one (1) mill upon all taxable property of the county, beginning with
					 taxes levied for the fiscal year 1983. The avails of and interest on such taxes
					 may not be expended during any fiscal year unless the county has been certified
					 by the State Tax Commission to be in compliance with said
					 section.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 02 - Certification of Counties for Expenditure of Special Levy › Section 35-6-02-02-101

Current through June 25, 2024
Application for certification made by any county must show
					 that all the following requirements have been fulfilled in conformity with
					 guidelines established in Tax Commission Appraisal Manuals:
1. Reappraisal of all property
2. Appraisal and assessment records being
				  maintained
3. Ownership-mapping
				  system established
4. Certified
				  appraisers employed (Counties with not more than 5,000 homestead exemption
				  applications must have one; counties with more than 5,000 must have
				  two)
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 03 - Certified Appraisers › Section 35-6-02-03-100

Current through June 25, 2024
Miss. Code Ann. Section
					 27-3-52,
					 provides that the Mississippi State Tax Commission shall set forth the minimum
					 requirements for which county tax assessors and/or their assistants,
					 appropriate state employees, employees of planning and development districts,
					 or other persons may attain certification as an appraiser.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 03 - Certified Appraisers › Section 35-6-02-03-101

Current through June 25, 2024
Individuals may attain certification by attending and
					 satisfactorily completing the Mississippi Education and Certification Program
					 (MECP) or by passing a challenge basis comprehensive examination. A higher
					 level of certification or expertise may be required to contract for the
					 reappraisal of property or for property appraisals as set forth
					 below.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 03 - Certified Appraisers › Section 35-6-02-03-201

Current through June 25, 2024
Initial certification will be approved for county tax
					 assessors and/or their assistants, appropriate state employees, and employees
					 of planning and development districts for those individuals who attend and
					 satisfactorily complete the MECP taught by the Mississippi State Tax Commission
					 or who pass a challenge basis comprehensive examination on the following
					 subjects of instruction, but not limited to:
1. Mapping
2. Appraisal of Residential
				  Property
3. Appraisal of Personal
				  Property
4. Appraisal of Commercial
				  Property
5. Urban and Agricultural
				  Land Valuation
6. Maintenance and
				  Updating Procedures
7. Cost Index
				  and Ratio Studies
8. Property Tax
				  (Land) Rolls
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 03 - Certified Appraisers › Section 35-6-02-03-202

Current through June 25, 2024
The MECP will encompass all, but is not limited to, the
					 above subjects and will be taught or presented by the Mississippi State Tax
					 Commission. The expense for attending the program will be borne by the County
					 according to Miss. Code Ann. Section
					 27-3-52.
					 The challenge basis comprehensive examination is principally for experienced
					 appraisers who submit appropriate justification to the Mississippi State Tax
					 Commission and may be attempted only once.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 03 - Certified Appraisers › Section 35-6-02-03-203

Current through June 25, 2024
Certification for subsequent fiscal years shall be
					 attained by mandatory attendance of a recertification course of instruction
					 taught or presented by the Mississippi State Tax Commission or its designee or
					 by attendance of the International Association of Assessing Officers' courses
					 as designated by the Advisory Board to the MECP.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 03 - Certified Appraisers › Section 35-6-02-03-204

Current through June 25, 2024
The administrative procedures of the mandatory attendance
					 requirements shall be established and monitored by the Advisory Board to the
					 MECP, or its designee(s).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 03 - Certified Appraisers › Section 35-6-02-03-301

Current through June 25, 2024
When work is performed under the direction of the county
					 tax assessor, initial certification will be approved for the individual
					 primarily responsible for the contract at a private firm or for a private
					 consultant having a minimum of five (5) years of mass appraisal experience and
					 who attends and successfully completes all qualifications pursuant to the MECP
					 and receives the certification level of Mississippi Assessment Evaluator (MAE)
					 when the work is performed pursuant to Miss. Code Ann. Section
					 27-35-165(2)(a)
					 or (b).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 03 - Certified Appraisers › Section 35-6-02-03-302

Current through June 25, 2024
When work is not performed under the direction of the
					 county tax assessor, initial certification will be approved for the individual
					 primarily responsible for the contract at a private firm or for a private
					 consultant who is a state certified real estate appraiser as defined in Miss.
					 Code Ann. 73-34-3 having a minimum of five (5) years of mass appraisal
					 experience and who attends and successfully completes all qualifications
					 pursuant to the MECP and receives the certification level of MAE and the work
					 is performed pursuant to Miss. Code Ann. Section
					 27-35-165(2)(a)
					 or (b).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 03 - Certified Appraisers › Section 35-6-02-03-303

Current through June 25, 2024
Additional personnel may perform work under a contract
					 with a private firm or under the direction of a private consultant pursuant to
					 Miss. Code Ann. Section
					 27-35-165(2)(a)
					 or (b) if the additional personnel attend and
					 successfully complete all qualifications pursuant to the MECP and receive
					 certification and are working directly under a person with five years of mass
					 appraisal experience and certification as a MAE.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 03 - Certified Appraisers › Section 35-6-02-03-304

Current through June 25, 2024
Certification for subsequent fiscal years shall be
					 attained by mandatory attendance of a recertification course of instruction
					 taught or presented by the Mississippi State Tax Commission or its designee or
					 by attendance of the International Association of Assessing Officers courses as
					 designated by the Advisory Board to the MECP and by maintaining the status of a
					 state certified real estate appraiser if required for initial
					 certification.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 03 - Certified Appraisers › Section 35-6-02-03-305

Current through June 25, 2024
The administrative procedures of the mandatory attendance
					 requirements shall be established and monitored by the Advisory Board to the
					 MECP, or its designee(s).
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 04 - Appraisals by Private Firms and Consultants › Section 35-6-02-04-100

Current through June 25, 2024
The work of a private firm contracting with any county of
					 the State of Mississippi for the reappraisal of property or for property
					 appraisal updates
to be performed under the direction of the
					 county tax assessor
in connection the assessment of Mississippi
					 Ad Valorem taxes must be performed under the direction of a field supervisor
					 with the following experience and professional certifications:
1. Not less than five years experience in
				  mass appraisal of land, residences, commercial property and personal property
				  as an appraiser or supervisor. The experience requirements may be met in total
				  within five years if the individual had responsibility in all four areas of
				  mass appraisal. Private firms contracting solely for the purpose of performing
				  real property appraisals shall not be required to have experience with
				  appraisal of personal property but shall be required to have not less than five
				  years experience with the mass appraisal of land, residences and commercial
				  property. Private firms contracting solely for the purpose of performing
				  personal property appraisals shall not be required to have experience with
				  appraisal of land, residences and commercial property but shall be required to
				  have not less than five years experience with the mass appraisal of personal
				  property
2. Additionally, such
				  person must have obtained the Certified Appraiser certification and an Assessor
				  Evaluator II designation prior to placing a performance bid. To perform
				  contracts beginning on or after October 1, 2007, such person must have a
				  Mississippi Assessment Evaluator (MAE) certification. Certified Appraiser, AE1,
				  AE2 and MAE are certifications of the Mississippi Education and Certification
				  program which is a joint effort of the Mississippi State Tax Commission, the
				  Center for Governmental Technology at Mississippi State University and the
				  Mississippi Assessors and Collectors Association.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 04 - Appraisals by Private Firms and Consultants › Section 35-6-02-04-101

Current through June 25, 2024
Each person employed or otherwise engaged to appraise
					 property under the direction of the field supervisor described above shall be
					 certified by the Mississippi State Tax Commission as a Certified Appraiser. New
					 employees hired to work for the firm must attain certification by the ending
					 date of the first certification school held after the hiring of the employee.
					 Until certified, the new employee must work daily with an appraiser certified
					 by the State Tax Commission.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 04 - Appraisals by Private Firms and Consultants › Section 35-6-02-04-102

Current through June 25, 2024
When a private consultant is hired to perform certain
					 functions of the work of reappraisal of property or property appraisal updates
					 and
the work is to be performed under the direction of the county
					 tax assessor,
the private consultant and each person employed
					 or otherwise engaged by such private consultant to appraise property shall be
					 certified by the Mississippi State Tax Commission as a Certified
					 Appraiser.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 04 - Appraisals by Private Firms and Consultants › Section 35-6-02-04-103

Current through June 25, 2024
When a private firm is hired by the Board of Supervisors
					 of any county of the State of Mississippi for the reappraisal of property or
					 for property appraisal updates and
the work is not performed
					 under the direction of the county tax assessor,
all personnel
					 employed or otherwise engaged by the private firm to appraise property shall be
					 under the direction of a field supervisor who is a state certified real estate
					 appraiser as defined in Section
					 73-34-3 of
					 the Mississippi Code of 1972. When a private consultant is hired by the Board
					 of Supervisors of any county of the State of Mississippi to perform certain
					 functions of the reappraisal of property or for property appraisal updates,
and the work is not to be performed under the direction of the
					 county tax assessor,
the private consultant shall be a state
					 certified real estate appraiser as defined in Section
					 73-34-3 of
					 the Mississippi Code of 1972. Any such field supervisor or private consultant
					 shall have the following experience and professional certifications:
1. Not less than five years experience in
				  mass appraisal of land, residences, commercial property and personal property
				  as an appraiser or supervisor. The experience requirement may be met in total
				  within five years if the directing appraiser or private consultant had
				  responsibility in all four areas of mass appraisal. Private firms or Private
				  Consultants contracting solely for the purpose of performing real property
				  appraisals shall not be required to have experience with appraisal of personal
				  property but shall be required to have not less than five years experience with
				  mass appraisal of land, residences and commercial property. Private firms or
				  private consultants contracting solely for the purpose of performing personal
				  property appraisals shall not be required to have experience with appraisal of
				  land, residences and commercial property but shall be required to have not less
				  than five years experience with mass appraisal of personal property.
2. Additionally, such person must have
				  obtained the Certified Appraiser certification and the Assessor Evaluator II
				  designation prior to placing a performance bid. On and after October 1, 2007,
				  such person shall be certified by the State Tax Commission and hold a
				  Mississippi Assessment Evaluator designation to bid on county appraisal
				  contracts with the Board of Supervisors.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 04 - Appraisals by Private Firms and Consultants › Section 35-6-02-04-104

Current through June 25, 2024
Not withstanding the qualifications listed above, a
					 licensed appraiser of any state in the United States, or a Certified Assessment
					 Evaluator (CAE) as designated by the International Association of Assessing
					 Officers, or any person holding MAI designation from the Appraisal Institute
					 may apply to the Property Tax Office of the State Tax Commission to perform
					 specialized appraisals if he/she can document expertise in such appraising. The
					 State Tax Commission will determine if the documented expertise is adequate,
					 and if so, will grant authority to appraise special property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 05 - Qualifications for Class I Property › Section 35-6-02-05-100

Current through June 25, 2024
Class I Property (Single Family Owner Occupied,
					 Residential Real Property) shall be assessed at a ratio of ten percent (10%) of
					 true value. Property qualifying for homestead exemption is prima facie Class I
					 property except as provided below.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 05 - Qualifications for Class I Property › Section 35-6-02-05-101

Current through June 25, 2024
There is no maximum nor minimum acreage prescribed for
					 Class I property. The amount of acreage which is used for residential purposes
					 is a question of fact to be determined on a case by case basis by the county
					 assessor.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 05 - Qualifications for Class I Property › Section 35-6-02-05-102

Current through June 25, 2024
Property enjoying the benefits of the application of
					 "Agricultural Use Value" shall not, by definition, be eligible for the
					 application of the benefits of Class I Property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 05 - Qualifications for Class I Property › Section 35-6-02-05-103

Current through June 25, 2024
Multi-family housing such as duplexes, triplexes and
					 apartments of a commercial nature are not eligible, in whole or part, for
					 classification as Class I Property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 05 - Qualifications for Class I Property › Section 35-6-02-05-104

Current through June 25, 2024
Condominium Housing, wherein each single family unit is
					 occupied by the owner and/or his or her family, is eligible for classification
					 as Class I Property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 05 - Qualifications for Class I Property › Section 35-6-02-05-106

Current through June 25, 2024
Military personnel on temporary duty in Mississippi who
					 have declared their permanent residence to be in another state, but who own and
					 occupy their home in Mississippi, are eligible to have their home treated as
					 Class I Property if it is otherwise qualified.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 05 - Qualifications for Class I Property › Section 35-6-02-05-107

Current through June 25, 2024
Property otherwise eligible for treatment as Class I
					 Property is not disqualified by virtue of multiple generations of the same
					 family occupying the same home or multiple homes on land held in
					 common.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 05 - Qualifications for Class I Property › Section 35-6-02-05-108

Current through June 25, 2024
Agricultural buildings, as defined in the State Tax
					 Commission manual "Appraisal of Rural Structures", wherever located, will be
					 treated as Class II Property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 05 - Qualifications for Class I Property › Section 35-6-02-05-109 › Section 35-6-02-05-109.01

Current through June 25, 2024
The Class II portion, if applicable, will be shown in the
						same sequence in the next line. Each line will be clearly denoted as to class
						of property. A third line will depict a total of the two classes of the parcel,
						if applicable. All columns to the right will reflect the appropriate data by
						class or as totals of the two classes. All printing of this information on the
						property rolls shall be at a rate of 6 lines per inch.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 05 - Qualifications for Class I Property › Section 35-6-02-05-110 › Section 35-6-02-05-110.01

Current through June 25, 2024
The "General Recapitulation" where the values and acreage
						of such species of property is shown as "cultivatable" and "uncultivatable",
						will be necessary to depict separately the acreage in the case of land and the
						value of land, and improvements of Class I and Class II
						property.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-100

Current through June 25, 2024
The following standards of performance will be used by the
					 State Tax Commission in determining the acceptability of the real and personal
					 property rolls in each county:
1.
				  Minimum Requirements for Aerial Photography
a. Aerial Photography covering the entire
				  county will be flown periodically and accepted by the county using
				  specifications established by the State Tax Commission. The time interval for
				  flying aerial photography will be determined on a parcel count basis as
				  follows:
Parcels of real property
Time period
10,000 parcels and less
Within 15 years
10,001 to 20,000 parcels
Within 12 years
20,001 parcels and above
Within 10 years
b.
				  The county may appe al to the MSTC for an extension of the time period based on
				  the lack of growth in assessed value, the lack of increased parcels, or the
				  lack of change in use value coverages. Requests for such extensions must be
				  made two (2) years prior to the set time pe riod intervals as described above
				  and the MSTC shall accept or reject in writing the request within ninety (90)
				  calendar days.
c. Within two (2)
				  years after acceptance of aerial photography, the county will re - classify or
				  verify all agricultural property according to its current use (cultivatable or
				  uncultivatable). Counties flying multiple times within the designated time
				  frame may request that additional verification of cultivatable or
				  uncultivatable lands not be required.
d. Prior to flying new aerial photography the
				  county will contact the MSTC in writing. Minimum photography accuracy will be
				  to the standards of the original ownership base if the original accuracy has
				  been approved by the MSTC. MSTC approval of the original accuracy must be
				  submitted to the county within ninety (90) calendar days after the county
				  notifies the MSTC of its intent to fly new aerial photography.
e. USGS Digital Orthophoto Quadrangles
				  (DOQ'S) will be considered acceptable photography for rural areas
				  only.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-200

Current through June 25, 2024
Any county whose next update year for real property as of
					 January 1, 2007 is tax year 2007, 2008 or 2009 shall be regulated by the
					 provisions of Title 35, Part VI, Subpart 02, Chapter 06, Section 100 of the
					 Mississippi Administrative Code, including all subsections, paragraphs,
					 subparagraphs and clauses of that section, as set above, until the year
					 succeeding this next real property update year. For all years succeeding the
					 next real property update year for those counties whose next update year for
					 real property as of December 31, 2006 is tax year 2007, 2008 or 2009, the
					 county shall be regulated by the provisions of Title 35, Part VI, Subpart 02,
					 Chapter 06, Sections 300 through 604 of the Mississippi Administrative Code,
					 including all subsections, paragraphs, subparagraphs and clauses of those
					 sections, as set out below. Any county whose update year for real property is
					 2006 shall be regulated by the provisions of Title 35, Part VI, Subpart 02,
					 Chapter 06, Sections 300 through 604 of the Mississippi Administrative Code,
					 including all subsections, paragraphs, subparagraphs and clauses of those
					 sections, as set out below, for tax year 2007 and all succeeding tax
					 years.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-300

Current through June 25, 2024
Title 35, Part VI, Subpart 02, Chapter 06 of the
					 Mississippi Administrative Code is promulgated to establish performance
					 standards and acceptable parameters for evaluation of the accuracy of property
					 tax assessments and to insure equalization of property values by class
					 throughout the State of Mississippi. The standards of performance included in
					 this chapter will be used by the State Tax Commission in determining the
					 acceptability of the real and personal rolls of each county.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-400 - Real Property Update Process › Section 35-6-02-06-400.01

Current through June 25, 2024
Every county is required to update parcel values a
						minimum of once every four years. To achieve such update, each county must have
						its values in accord with the values produced by applying the procedures in the
						then current version of the appraisal manual, and insure that the property
						values fall within established tolerances of market value. Counties will
						closely inspect approximately 25 percent (25%) of total real property parcels
						each year unless a county has written approval from the property tax office to
						do otherwise. Where it is impractical to closely view a given parcel, the
						county appraiser should indicate on the property record card why the parcel was
						not closely inspected. An error will not be noted when the county appraiser
						fails to closely view the parcel because of taxpayer objections, dangerous
						animals, high fences or other legitimate obstacles unless the changes to the
						parcel can be observed from the front of the structure.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-400 - Real Property Update Process › Section 35-6-02-06-400.02

Current through June 25, 2024
At the end of the update cycle, the county must have
						equalized values within the county so that similar properties have been
						assigned similar values, and that the relationships among all property values
						are correct. Counties must have completed an index study as provided in the
						appraisal manual and submitted it to the property tax office by April 1 of the
						update year providing adequate sales exist. If the study indicates a new index
						is justified, it must be implemented during the update year. If any county does
						not have adequate sales to complete the index study, the county must implement
						the state index. Property values on the tax roll must reflect the updated
						values shown on the property record cards. Additionally, counties must complete
						sales ratio studies, and the ratios must fall within accepted parameters as
						shown elsewhere in this rule. Counties must also physically observe all parcels
						on the 25 percent (including all real property which is required to be on the
						roll as of January 1st) list to insure correct
						depreciation, and such observed depreciation must be used on structures with an
						age of twenty (20) years or more. The tax roll must include all real property
						which is required to be on the roll as of January
						1st.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-401

Current through June 25, 2024
Guidelines for appraising differing types of property for
					 the purpose of updating values are as follows:
1. Land - All land must be valued using the
				  procedures set forth in the appraisal manual.
2. Agricultural Use Land - Land deemed to be
				  used for agricultural purposes shall be classified by soil type and use
				  (cultivatable or un-cultivatable). It shall be valued annually using the then
				  current agricultural use values provided by the property tax office.
3. Small Tracts and Urban Land - Small tract
				  land and urban land must be revalued during the update year if warranted.
				  Counties must monitor sales activities, creating schedules to determine values.
				  Counties having insufficient sales of raw land may use sales of improved
				  parcels abstracting the improvement value.
4. Improvements - Improvements shall be
				  valued according to procedures set forth in the appraisal manual. The county
				  index shall be applied to improvements as required by the appraisal manual. All
				  improvements to parcels or removal of structures from parcels shall be recorded
				  correctly on the property record card. The value of such parcels must be
				  changed on the tax roll where appropriate.
5. Real Property Maintenance - Counties are
				  required to annually locate, list and value all new properties including
				  additions to existing properties. Likewise, all properties which have been
				  altered or removed shall have such changes noted on the property record cards
				  and the values adjusted accordingly. All new properties must be measured on
				  site. Changes to parcels shall be noted on the property record card and
				  reflected on the land roll values. While parcels subject to maintenance only
				  are not on the 25 percent (25%) list, and will not be audited as such, errors
				  resulting from failure to value new improvements larger than 600 square feet
				  will be counted as errors when found. The property tax office will verify that
				  new houses, buildings and other large improvements have been added to the
				  roll.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-402 - Real Property County Audits Performed by the Property Tax Office › Section 35-6-02-06-402.01

Current through June 25, 2024
The property tax office shall use sales ratio studies and
						other means to determine whether the counties are in compliance with this rule.
						During the county audit, the property tax office will review at least two
						hundred fifty (250) closely inspected real property parcels with improvements
						or 15 percent (15%) of the improved parcels on the 25 percent (25%) list,
						whichever is fewer. Additional parcels will be inspected if deemed appropriate
						by the property tax office. No more than ten percent (10%) or 25 parcels with
						mobile homes will be considered as part of the real property audit. Upon
						completion of the audit and prior to finalization, a listing of any errors, as
						denoted below, will be given to the tax assessor for review. The property tax
						office will consider any objections of the tax assessor. If after meeting with
						the property tax office, agreement is not reached, the board of supervisors may
						petition the commission for a hearing on the matter. Counties that fail audits
						will face sanctions as provided by Mississippi statutes.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-402 - Real Property County Audits Performed by the Property Tax Office › Section 35-6-02-06-402.02 - Counties will be deemed to have failed the county audit and/or the update if

Current through June 25, 2024
1. The county does
					 not pass the assessment level test;
2. The county does not pass the assessment
					 uniformity test;
3. The county does
					 not pass the assessment equity test;
4. The county audit performed by the property
					 tax office indicates errors that exceed twenty-five (25) points; provided
					 however, if on parcels with errors, the calculation of value by the county does
					 not exceed 15 percent (15%) from the value calculated by the property tax
					 office, the county will be deemed to have passed the audit irrespective of the
					 number of error points;
5. The
					 county does not value agricultural lands using the current rates provided by
					 the property tax office;
6. The
					 county does not provide the real property 25 percent (25%) list by the first
					 Monday in July or extension due date: or
7. The county does not complete an index
					 study and submit it to the property tax office by the First Monday in July or
					 the extension due date, if applicable, of the update year.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-403 - Ratio Studies › Section 35-6-02-06-403.01

Current through June 25, 2024
The property tax office shall either, perform ratio
						studies during the update year on county sales, or use the county ratio studies
						to determine whether the county has equaled or exceeded the standards for the
						assessment level test, the assessment uniformity test, and the assessment
						equity test. The studies will be performed as provided in the appraisal
						manual.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-403 - Ratio Studies › Section 35-6-02-06-403.02

Current through June 25, 2024
The standard for passing the assessment level test for
						Class I properties is a median ratio of 85 percent (85%) to 115 percent (115%)
						of market value. A median for Class II properties of 75 percent (75%) to 125
						percent (125%) of market value is deemed passing.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-403 - Ratio Studies › Section 35-6-02-06-403.03

Current through June 25, 2024
The standard for passing the assessment uniformity test
						is a coefficient of dispersion about the median of 20 percent (20%) or
						less.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-403 - Ratio Studies › Section 35-6-02-06-403.04

Current through June 25, 2024
The standard for passing the price related bias test is
						an index range of .92 to 1.08.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-403 - Ratio Studies › Section 35-6-02-06-403.05

Current through June 25, 2024
Counties not meeting or exceeding the standards shown
						above will be deemed to have failed the tests.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-404 - Real Property Audit Errors › Section 35-6-02-06-404.01 - Category I errors include

Current through June 25, 2024
1. Failure to assess
					 or delete major improvements, such as, but not limited to, residences or other
					 buildings larger than 600 square feet in size and which have an improvement
					 true value greater than $50,000.
2.
					 Incorrect construction units totaling 25 units or greater on one building.
					 Additional special use units will not be considered an error if their use is
					 pre-approved by the property tax office.
3. Data entry errors which are greater than
					 $50,000 in true value.
4. Failure
					 during the update year to perform sales ratio studies as provided in the
					 appraisal manual, providing that twelve or more arm's length sales occurred
					 during the previous two year period.
5. Failure to maintain an adequate sales file
					 as set forth in the appraisal manual
6. Failure to implement a building index
					 during the update cycle within a 10 percent (10%) variance of the state index
					 as calculated by the property tax office, unless otherwise approved in writing
					 by the property tax office.
7.
					 Failure to provide the real property 25 percent (25%) list to the property tax
					 office by April 1 st of the base year.
8. Failure during the update cycle to update
					 all land values, using urban land pricing and small tract schedules.
9. The above mentioned errors 4-8 are not
					 parcel specific, thus, they will be assigned 4 error points each.
Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 02 - Equalization › Chapter 06 - Standards of Acceptance › Section 35-6-02-06-404 - Real Property Audit Errors › Section 35-6-02-06-404.02 - Category II errors include

Current through June 25, 2024
1. Failure to assess
					 or delete garages totaling 400 square feet or larger, and/or upper floors and
					 rooms in residences or other buildings with true values ranging from $5,000 to
					 $50,000.
2. Failure to assess or
					 delete utility buildings or other detached buildings larger than 400 square
					 feet in size, excluding prefabricated type buildings.
3. Failure to measure any dimension of an
					 improvement within 2 feet.
4.
					 Failure to classify any building within one full class (building classification
					 as set forth in the appraisal manual). An incorrect classification of one full
					 class or more is considered an error.
5. Decimal areas as set forth in the
					 appraisal manual which are incorrect by .5 or greater.
6. Failure to list depreciation of a given
					 improvement within 10 percent (10%) of the depreciation for the actual or
					 effective age as shown in the appraisal manual. Improvements where the county
					 appraiser has noted observed depreciation will not be considered an error
					 unless the observed depreciation has a variance within 20 percent (20%) of
					 actual depreciation. Observed condition shall be used to depreciate buildings
					 with an effective age twenty (20) years and older.
7. Failure to use the correct base rate table
					 (high or low table) when valuing improvements.
8. Incorrect construction units totaling six
					 (6) to twenty-four (24) units on one building.
9. Failure to correctly assess garages or
					 other non-living areas that have been changed to base area.
10. Failure to remove improvements that no
					 longer exist and that were on the land roll with values of $5,000 or
					 more.
11. Failure to correctly
					 calculate the base and/or adjusted areas of a structure.
12. Data entry errors which fall within a
					 range of $5,001 to $50,000 in true value.
13. Failure to correctly value land within a
					 tolerance of 20 percent (20%) of market value unless documented on the property
					 record card
14. Failure to
					 correctly assess any improvement or extra features, not otherwise listed in the
					 error portion of this rule, for which costs or costs schedules exist in the
					 appraisal manual, providing that the cost of the individual improvement or
					 feature exceeds $5,000.