Statutes, codes, and regulations
Mississippi Administrative Code
Title 35 - Department of RevenuePart 6 - PropertySubpart 02 - Equalization
Chapter 05 - Qualifications for Class I Property
Section 35-6-02-05-100

35 Miss. Code. R. 6-02-05-100

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Current through December 10, 2024
Section 35-6-02-05-100

Class I Property (Single Family Owner Occupied, Residential Real Property) shall be assessed at a ratio of ten percent (10%) of true value. Property qualifying for homestead exemption is prima facie Class I property except as provided below.

35 Miss. Code. R. 6-02-05-100