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 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