Lee County property taxes: rates, due dates and how to appeal

Last checked Oct. 12, 2026. Facts on this page come from the City of Tupelo’s Finance Department page, Lee County’s online records site and county office directory, and the Mississippi Department of Revenue’s property tax FAQ, homestead exemption page and millage rate schedules.

Property taxes in Lee County are due by Feb. 1 each year, for property assessed the year before. A home inside Tupelo pays three main levies: Lee County, the City of Tupelo and the school district. You get one bill: the city says Lee County collects all City of Tupelo property taxes.

Who to call

• Tax bills, payments, car tags: Lee County Tax Collector, 662-841-9034, 201 W. Jefferson St., Suite B
• Values, assessments, homestead exemption: Lee County Tax Assessor, 662-432-2700, 201 W. Jefferson St., Suite A
• Mailing address for payments: Lee County Tax Collector, P.O. Box 271, Tupelo, MS 38802
• Official records and online payments: Lee County online record search

How to pay

Lee County’s records are published by Delta Computer Systems, and the same site takes payments:

• Look up or pay real property taxes
• Pay personal property taxes
• Pay mobile home taxes
• Renew a car tag online
• Look up an appraisal

The county notes the online data is updated often but can lag behind activity at the courthouse. You can also pay in person at the Tax Collector’s office or by mail.

Tax rates

Each taxing body sets its own rate, in mills, each year. One mill is $1 for every $1,000 of assessed value. The Department of Revenue’s combined millage rate schedules list these rates for the 2024-25 year, the most recent in the state’s file:

A home inside the city limits and the Tupelo Public School District pays the county, city and Tupelo school levies, which add up to 135.96 mills. The city’s rate has not changed in the state’s file since 2012-13. A home outside the city generally pays the county levy plus its school district’s levy, and homes in other towns add that town’s rate. Your bill lists the exact levies for your parcel.

The 2024-25 rates in a chart

How a bill is worked out

The state’s formula is true value x assessment ratio x millage rate = taxes. The Mississippi Constitution sets the assessment ratios:

• Owner-occupied single-family home: 10% of true value
• Other real property, including rentals and land: 15%
• Business personal property: 15%
• Motor vehicles: 30%

So a home appraised at $200,000 with homestead has an assessed value of $20,000. At 135.96 mills, that is $2,719 before the homestead credit. Property is appraised as of Jan. 1 each year, and state law requires real property to be revalued at least once every four years. Parcel maps are on the county’s Tri-State Consulting Services map site.

Homestead exemption

Homestead exemption cuts the tax on your main home. You must apply in person at the Tax Assessor’s office between Jan. 1 and April 1, and you must own and live in the home on Jan. 1, with the deed filed with the chancery clerk before Jan. 7. Once approved, it renews automatically unless ownership, use or eligibility changes. The state’s three tiers:

• Regular: a tax credit of up to $300, depending on value.
• Age 65 or totally disabled: no tax on the first $7,500 of assessed value.
• Total exemption: for honorably discharged veterans with a service-connected total disability, veterans 90 and older, and certain surviving spouses.

Bring Social Security numbers, birth dates, the closing statement, purchase price and down payment, and the tag numbers of every vehicle you own, the Department of Revenue says.

How to appeal

If you think your appraisal is wrong, call the Tax Assessor first at 662-432-2700. The Department of Revenue says an appeal normally must be filed by the first Monday in August before the taxes are due. Unpaid real estate taxes can lead to a tax sale; the state says tax sales can be held on the first Monday in April and the last Monday in August.

Who sets the rates

The Lee County Board of Supervisors sets the county levy, the Tupelo City Council sets the city levy and the school boards request theirs. The rates are adopted each September with the budgets for the fiscal year that starts Oct. 1. Board of Supervisors: 662-432-2000.

What this means for you

• Pay one bill, to Lee County, by Feb. 1; it includes the city’s share.
• New homeowners: apply for homestead between Jan. 1 and April 1.
• Turning 65? Reapply for the higher tier in the next filing period.
• Question your value early; the appeal window closes in August.

Related: Tupelo home prices, moving to Tupelo and who to call at City Hall.

Frequently asked questions

When are Lee County property taxes due?

By Feb. 1 each year, for property assessed the year before. The Mississippi Department of Revenue says that if Feb. 1 falls on a weekend or legal holiday, taxes can be paid the next business day without penalty.

What is the property tax rate in Tupelo?

For 2024-25, the Mississippi Department of Revenue lists 39.70 mills for Lee County, 32.47 mills for the City of Tupelo and 63.79 mills for the Tupelo Public School District, a combined 135.96 mills.

Who collects City of Tupelo property taxes?

Lee County does. The city says the county collects all City of Tupelo property taxes, so you pay one office: the Lee County Tax Collector, 662-841-9034.

When can I apply for homestead exemption in Lee County?

Between Jan. 1 and April 1, in person at the Lee County Tax Assessor’s office, 201 W. Jefferson St., Suite A. You must own and live in the home on Jan. 1.

How do I appeal my property assessment in Mississippi?

The Mississippi Department of Revenue says an appeal normally must be filed by the first Monday in August before the taxes are due. Call the Lee County Tax Assessor at 662-432-2700 first.