Tax Assessor

Happy Fall Ya’ll from the Forrest County Tax Assessor’s Office.

Forrest County Tax Assessor Mary Ann Palmer

The Tax Assessor is required to annually locate, class and assess all taxable property within Forrest County, and is responsible for setting fair, uniform and accurate values for 50,000 parcels of Real and Personal Property. The Tax Assessor is also charged by the Department of Revenue to maintain current ownership maps of the county. This Procedure is done yearly, in order to maintain the most accurate appraisal. If you add on to your present building, it increases your value.  If you tear a building down or if it is in a poor state of repair, it decreases property value.

As your Tax Assessor, I want to provide all property owners in Forrest County the information they need to better understand the assessment process as well as their rights and responsibilities.

My staff is always looking for ways to improve the way we do our job. We want to make it easier for property owners to understand and participate in the determination of their property values as we want to provide the fairest, most accurate assessments possible.

Although our office strives to ensure the accuracy and authenticity of this information, the following is provided for your convenience only. This information is given without recourse or warranty and should not be relied upon for any legal purpose, including, but not limited to ownership, tax consequence, or any other purpose.

Contact Us

Tax Services Building

2nd Floor

601 N Main St.

Hattiesburg, MS 39401


Tax Assessor Forms


Real Property

Real property includes land and buildings. The value is estimated at fair market value. That is the price that someone would pay for your property in its present condition. This procedure is done yearly, in order to maintain the most accurate appraisal.

The Tax Assessor’s office is working for you. You are welcome to call, email, or come by the office with any questions about your assessment. This office will do everything within the limits of the law to make sure we have an accurate assessment of your Real Property. When the taxpayer feels they have a legitimate issue with their assessment bring in any supporting documentation you have to help support your claim.

To look at ownership information, property values, aerial views of your property, or legal descriptions and property boundaries please go to TSC Maps. When using this site please call our office if you have any questions about it, our staff will help you navigate the website.

Maps

The Department of Revenue (DOR) directs the county to maintain current ownership maps of the county. The DOR also requires the county to fly new arial photography every ten years. Forrest County had new ariel photography flown in the beginning of 2022. The mapping department works the deeds that are recorded in the Chancery Clerk’s Office. The process of updating your new deed information usually takes up to a year to see your property in your name once you purchased the property. The mapper is working the deeds that were filed from the previous year for our current year Land Roll.

Forrest County Maps link


Personal Property

If you own a business you are assessed on your personal property, which is your tangible assets (Furniture, Fixtures, Machinery, Equipment, and Inventory). The assessment on personal property is based upon replacement costs less depreciation. Personal Property is assessed at 15% of true value. This process is done on a yearly basis. The owner is responsible for returning a yearly rendition report and changes in ownership. A mandatory 10% penalty is applied every year there is not a rendition received as mandated by MCA §27-35-45.

Tax Lien Date January 1 up to March 1 all property is to be reported as of this date.

The renditions are due by April 1.

All Freeport filing should be filed by March 31. (They can be post marked March 31.) Freeport Warehouse Forms.

A listing, Depreciation schedule, etc. of furniture, fixtures and equipment owned and/or leased in Forrest County by location, description, original year new and original cost new is required to be attached.

Per Section 27-35-45 a Penalty for failure to list personal property for taxation. (Miscellaneous on Tax Bill)

Per Section 27-35-1 Method of Reporting Inventory.

Inventory is to be reported as of the tax year or the average monthly inventory during the preceding twelve (12) months from “January 1 of each year…”

Documentation of inventory is REQUIRED along with the rendition.

Business personal property not owned by the taxpayer (leased and/or consigned), but in his charge as lessee, executor, administrator, trustee or otherwise, is to be reported by the person having same in charge and separate lists reported for each person.

Any information shown on the rendition form incorrectly should be corrected showing date when changes occurred. If you have acquired or disposed of any items of business personal property during the previous year, list these items on the back of the form.

The rendition is to be returned to the Tax Assessor’s Office, DUE BY APRIL FIRST.

Renditions must have a signature of the person preparing it. The renditions don’t have to be notarized nor do they have to be signed in the presence of a Deputy Tax Assessor.

Mailing Address:

Mary Ann Palmer

P.O. Box 1626

Hattiesburg, MS 39403

  • Pursuant to Rule 6, Section C, Person Property Standards, Mississippi State Tax Commission, “Each County is required to physically review and verify at least 25 percent of all person property accounts annually. In each subsequent year, an additional 25 percent of the person property accounts shall be physically reviewed and verified.”
  • The Forrest County Tax Assessor’s office is in the process of reviewing business personal property accounts. The appraiser will visit the business and/or set up a time to review the listing with you or a responsible party at the business location in Forrest County.
  • The Tax Assessor Office has the true value of your personal property for the year ready after the first Monday in July.
  • If you have justifiable cause and supporting evidence to indicate that this value does not reflect the true value, a representative of this office will be available to discuss the valuation with you and review the supporting documentation.

Homestead Exemption

Homestead Exemption runs from January 2nd to April 1st

Homestead exemption is available to anyone who is a homeowner, is a resident of their home, and pays all local and state taxes in the taxing district in which they reside in Forrest County. Homeowners may apply for Homestead Exemption on the home that they own and are currently living in as of January 1. Homestead Exemption is a tax break for the resident/homeowner. Homestead Exemption is a one-time thing. Once you have filed for homestead you don’t have to come back every year unless you have a change. Homestead exemption does not apply to rental property.

There are three types of Homestead Exemption.

Regular Homestead Exemption-

Applicant under age 65/ non-disabled.

$300 maximum credit against property taxes on homestead.

Special Homestead Exemption-

Applicants age 65+ (Turned 65 before Jan 1 of the year filing) or 100% disabled.

Exempt from property taxes on the first $7,500 of assessed value.

100% Disabled American Veteran-

Applicants that are 100% service-connected disabled, and this extends to the un- remarried spouse of the veteran.

Total exemption from ad valorem taxes.

ITEMS NEEDED FOR FIRST TIME FILING

  • Homestead Exemption Application Form. Print it out, fill it out and bring it with you. Make sure to fill it out completely.
  • Warranty Deed, Assignment of lease, or a will. These items must be recorded in the Chancery Clerk’s Office. They will have a Book and Page number on the deed if they were recorded.
  • Full Purchase Price of home. PER MCA §27-33-31(1)(I)
  • Amount of Down payment.
  • Social Security Number(s)– You, Your Spouse and any Joint owners on the deed.
  • Tag Number(s)-For ALL vehicles titled in your name, Spouse’s name, or occupying joint owner. ALL VEHICLES have to be registered in FORREST COUNTY before applying for Homestead.
  • Divorced– Copy of Divorce Decree
  • Spouse Deceased– Bring the following
    • Death Certificate
    • Warranty Deed
    • Probated Will (if there is one)  

ITEMS NEEDED FOR SPECIAL HOMESTEAD EXEMPTION

  • Everything listed under first time filing plus the following items
  • Over 65: If you or your spouse are over 65, you must provide a Birth Certificate or Valid Driver’s License for verification of age. Must be 65 as of Jan 1st of the year you are filing for.
  • Disability: If 100% disabled, bring one of the following:
    • Social Security Disability– Award Letter showing the Eligibility date (The Date you became disabled)
    • Disabled Veteran- Must be 100% Service Connected. Letter from VA showing the Eligibility date.
    • Other Disability- Two original letters from two separate doctors.