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.
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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 additional credit to a homeowners property tax.

Smith County Tax Assessor's Office
Mary Lou Powell, Tax Assessor/Collector
118 Main Street
P.O. Box 157
Raleigh, MS 39153
Phone: 601-782-9803

Automotive License Plates

Car and truck tags are issued by the tax assessor's office. You have 7 working days from the date of purchase to register your vehicle. New residents moving from another state have 30 days to obtain a new plate.  It is helpful to bring your automobile registration and/or title. New residents from another county in Mississippi can wait until their next renewal to change plates. Tags are usually valid for a period of one year from the date they are issued. Smith County is proud to offer an email renewal notice in an effort to support a greener economy. The email renewal comes at no addition cost to the taxpayer. You can sign up for your online renewal notice by printing the form below and bringing it to the tax assessor's office.

download the license plate renewal notice form

Property Taxes and Homestead Exemption

In Smith County, a tax is levied on land, buildings, and other structures. Single family homes occupied by owner are assessed at 10% of the appraised value if Homestead Exemption or a Class I affidavit is signed. All other real property is at 15% of the appraised value. Homeowners, whose mortgage company pays through escrow, are billed in December. Taxes are due in January and become delinquent after February 1. Property with delinquent taxes will be sold at auction the last Monday in August. The county budget is approved in August and the tax rate is set in September by the Board of Supervisors. This tax rate outside any city is (for example) 99.77 mills or $99.77 per $1000 of assessed value. The following is an example of residential property with an appraised value of $100,000.
$100,000 X 10% = $10,000
$10,000 X .9977 (mills) = $997.70
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If owner qualifies for homestead exemption, tax relief is in the form of credit and is based on assessed value and age of the applicant. New Homestead applications are accepted every year from January 2nd to April 1st. You can download the form below to jump-start your homestead exemption application.

download the homestead exemption form