Welcome to the Scott County Tax Assessor web page. Here you will find information about our office and descriptions of our duties, plus our office address, and telephone numbers. Please feel free to contact us if we can be of service to you.
Tax Assessor Duties and Responsibilities
The Tax Assessor is required to annually locate, class and assess all taxable property within the County, and is responsible for setting fair, uniform and accurate values for each parcel of real and personal property. The Tax Assessor is also charged by the Board of Supervisors to maintain current ownership maps of the county. In addition to these appraisal duties, we work daily with local and national agencies to promote the economic well being of the County and its citizens.
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. The Assessor presents these tax rolls to the Board of Supervisors for 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.
Tax Collector Duties and Responsibilities
The office of the Tax Collector is established by Article 5, Section 135 of the Mississippi Constitution. This position is elected for a four-year term by the county at large. The Tax Collector is responsible for the collection of taxes on real property, personal property, manufactured homes, automobiles, motorcycles, motor homes, trailers and airplanes. 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.
Statute allows the payment of real property taxes in installments as long as the first payment is at least one-half 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.
The Tax 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.
2022 Tax Sale Information
The 2022 Scott County tax sale will be hosted online beginning August 29th, 2022 at 8:30am. Interested parties must register to participate, and registration is now open.
Click here for information on how to register and participate in the online tax sale.
Homestead Exemption Information
Applications for homestead exemption must be filed between January 1st and April 1st. First-time filers must apply in person at the Scott County Tax Office, located within the Scott County Courthouse. After the initial application is filed and approved, subsequent years will have the exemption automatically applied unless there are changes in filing status.
Changes in Filing Status
If any of the following changes occur, a new application must be filed in the tax assessor’s office:
- First time to apply for additional exemption due to being 100% disabled or over the age of sixty-five (see below)
- Marriage, divorce, separation, or death of a spouse or joint owner
- A change in ownership, use, or occupancy
- Acquisition of new property or change in property description
- You are responsible for notifying the tax office if you no longer qualify for homestead exemption benefits. Failure to do so may be punishable by law.
Additional Homestead Exemption Benefits
When an individual reaches the age of sixty-five years old or is classified as 100% disabled, and is eligible for homestead exemption, the individual is able to apply for additional homestead exemption benefits. Either the age of sixty-five or the 100% disability status must be established on January 1st of the year they apply for the additional benefit. Application for this additional benefit must be made in person at the tax office. If eligible, the additional benefit will be applied to the amount of taxes due at the end of the year.”
Property purchased in the previous tax sale can now be reclaimed in the Scott County Chancery Clerk’s office. You may contact the Chancery Clerk’s office at 601-469-1922.
Delinquent Personal Property Taxes
Delinquent personal property taxes can be paid through American Financial Credit Services. For more information, please contact AFCS:
- 317-705-4237 / 888-317-2327
- Monday-Friday, 8:00am - 4:30pm
Tax Assessor/Tax Collector
100 E First St
Forest MS 39047
Click here for forms.