Mississippi Property Tax Relief for Seniors 2026
Every statewide property tax break Mississippi offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.
Mississippi homeowners aged 65 or older (or totally disabled) by January 1 pay no property tax on the first $7,500 of assessed value of their home. After the first year, this exemption can grow to include most future increases in value, so it works much like an assessment freeze. Mississippi DOR guidance does not describe any statewide circuit-breaker credit, tax deferral or rebate for seniors. (sources)
Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.
Mississippi property tax relief programs for seniors
| Program | Type | Age | Income limit | Deadline | Source |
|---|---|---|---|---|---|
| Age/Disability Homestead Exemption (Tier 2) | Homestead exemption | 65 or older (or totally disabled) on or before January 1 | None stated in DOR guidance | Between January 1 and April 1 of the assessment year | Mississippi Department of Revenue: Homestead Exemption |
| Additional exemption for later increases in value (65+/disabled homesteads) | Assessment freeze | 65 or older (or totally disabled) and receiving the Tier 2 exemption | None stated in DOR guidance | Between January 1 and April 1 (the initial Tier 2 homestead application) | Mississippi Department of Revenue: Homestead Exemption |
| Regular Homestead Exemption (Tier 1) | Tax credit | Under 65 and not disabled (owners 65+ or totally disabled use Tier 2) | None stated | Between January 1 and April 1 | Mississippi Department of Revenue: Homestead Exemption |
Amounts, how to apply and deadlines
Age/Disability Homestead Exemption (Tier 2)
- Type
- Homestead exemption
- Age
- 65 or older (or totally disabled) on or before January 1
- Income limit
- None stated in DOR guidance
- Amount
- Exempt from all ad valorem taxes on the first $7,500 of assessed value of the homestead
- How to apply
- Apply at the county Tax Assessor's office during normal business hours. Bring proof of age (driver's license or birth certificate) or proof of total disability. You must own and occupy the home as your primary residence on January 1, with the ownership document filed with the Chancery Clerk before January 7. If you already have the regular exemption, reapply in the next filing period after turning 65. Once approved, the exemption is credited each year without refiling.
- Deadline
- Between January 1 and April 1 of the assessment year
- Source
- Mississippi Department of Revenue: Homestead Exemption
Additional exemption for later increases in value (65+/disabled homesteads)
- Type
- Assessment freeze
- Age
- 65 or older (or totally disabled) and receiving the Tier 2 exemption
- Income limit
- None stated in DOR guidance
- Amount
- After the first year, the exemption can increase to include most future increases in value. DOR guidance does not give a dollar figure.
- How to apply
- No separate application stated. It applies to homes already receiving the Tier 2 Age/Disability exemption through the county Tax Assessor.
- Deadline
- Between January 1 and April 1 (the initial Tier 2 homestead application)
- Source
- Mississippi Department of Revenue: Homestead Exemption
Regular Homestead Exemption (Tier 1)
- Type
- Tax credit
- Age
- Under 65 and not disabled (owners 65+ or totally disabled use Tier 2)
- Income limit
- None stated
- Amount
- Tax credit of up to $300 against taxes due, based on property value
- How to apply
- Apply in person at the county Tax Assessor's office. You must own and occupy the home as your primary residence on January 1.
- Deadline
- Between January 1 and April 1
- Source
- Mississippi Department of Revenue: Homestead Exemption
Mississippi income tax in retirement
Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Mississippi state income tax for retirees, which states tax retirement income and which states tax Social Security.
Common questions
What property tax relief can seniors get in Mississippi?
Age/Disability Homestead Exemption (Tier 2): homestead exemption; Additional exemption for later increases in value (65+/disabled homesteads): assessment freeze; Regular Homestead Exemption (Tier 1): tax credit (dor.ms.gov).
At what age do Mississippi seniors qualify for property tax relief?
Age/Disability Homestead Exemption (Tier 2): 65 or older (or totally disabled) on or before January 1; Additional exemption for later increases in value (65+/disabled homesteads): 65 or older (or totally disabled) and receiving the Tier 2 exemption; Regular Homestead Exemption (Tier 1): Under 65 and not disabled (owners 65+ or totally disabled use Tier 2).
Is there an income limit for Mississippi senior property tax relief?
Age/Disability Homestead Exemption (Tier 2): None stated in DOR guidance; Additional exemption for later increases in value (65+/disabled homesteads): None stated in DOR guidance; Regular Homestead Exemption (Tier 1): None stated.
What is the deadline to apply in Mississippi?
Age/Disability Homestead Exemption (Tier 2): Between January 1 and April 1 of the assessment year; Additional exemption for later increases in value (65+/disabled homesteads): Between January 1 and April 1 (the initial Tier 2 homestead application); Regular Homestead Exemption (Tier 1): Between January 1 and April 1.
Sources
Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.
Related
Mississippi veteran benefits → Mississippi state income tax for retirees → Senior property tax relief in every state → Which states tax retirement income → Which states tax Social Security → Best states to retire for taxes → Moving to another state: tax calculator →