Property Taxes in Forrest, Lamar and Jones Counties: What Homebuyers Should Know

When you are comparing homes in South Mississippi, the purchase price is only one part of the financial picture. Property taxes can affect your monthly mortgage payment and the long-term cost of owning a home.

Buyers looking in Hattiesburg, Petal, Oak Grove, Sumrall, Laurel, Ellisville and the surrounding Pine Belt may encounter properties in Forrest, Lamar or Jones County. However, two homes with similar prices may have different tax bills—even when they are only a few miles apart.

That is why buyers should review the taxes for the individual property instead of relying on a general county estimate.

How Are Property Taxes Calculated in Mississippi?

Mississippi property taxes are based on a property’s assessed value, not simply its purchase price.

For an owner-occupied single-family residence, the assessed value is generally calculated at 10% of the property’s true value. The applicable millage rate is then applied to that assessed value.

A simplified version of the calculation looks like this:

True value × assessment ratio × applicable millage rate = estimated property tax before exemptions

For example, if a qualifying owner-occupied home has a true value of $250,000, its assessed value would generally begin at $25,000. The applicable county, municipal, school-district and other levies would then be applied.

This is only a simplified illustration. The actual bill can be affected by the property’s classification, taxing district, exemptions, valuation and other factors.

Why Can Tax Bills Differ Within the Same County?

A county line does not tell the entire story.

A property may also fall inside or outside a municipality, a separate school district or another taxing district. Those boundaries can affect the combined millage rate applied to the property.

This means that:

• A home inside the City of Hattiesburg may have a different tax bill from a home in an unincorporated portion of Forrest or Lamar County.

• A property in Petal may have different taxing authorities from another Forrest County property.

• Two homes with Hattiesburg mailing addresses may be in different counties or taxing districts.

• Jones County properties near Laurel, Ellisville or unincorporated areas may not have identical tax bills.

A mailing address does not always establish the county, municipality or school district. Buyers should verify the parcel itself.

Property Taxes in Forrest County

Forrest County includes Petal, portions of Hattiesburg and several surrounding communities and rural areas.

The Forrest County Tax Assessor determines property values and maintains property records. The Tax Collector applies the applicable assessment ratios and tax levies after the tax rolls have been approved.

The final bill can reflect the specific location of the property, including whether it is within a municipality or separate school district. Therefore, buyers should not assume that every Forrest County property with a similar value will have the same tax bill.

Before purchasing, review the property’s current tax record and confirm:

• The appraised and assessed values

• Whether a homestead exemption is currently shown

• The taxing districts attached to the parcel

• Whether the bill has been paid

• Whether the property or improvements have recently changed

The Forrest County Tax Collector states that real-property taxes are due by February 1 each year. Buyers can review county information and payment records through the Forrest County Tax Collector.

Property Taxes in Lamar County

Lamar County includes Oak Grove, Sumrall, Purvis, Lumberton, West Hattiesburg and surrounding areas. Some properties with a Hattiesburg mailing address are located in Lamar County rather than Forrest County.

Lamar County’s Assessor and Collector departments appraise taxable property, administer homestead applications, maintain property maps and collect taxes. Property values and exemptions are administered using an effective date of January 1 each year.

When comparing Lamar County homes, buyers should confirm the exact location and taxing district. A home in an incorporated municipality may be taxed differently from one in an unincorporated area.

Lamar County lists January 31 as its deadline to pay property taxes and April 1 as its homestead-exemption filing deadline. Current records and office information are available through the Lamar County Tax Assessor and Collector.

Property Taxes in Jones County

Jones County includes Laurel, Ellisville, Moselle, Sandersville and a number of rural communities.

As in Forrest and Lamar counties, the tax bill for a Jones County property depends on more than its sales price. The property’s assessed value, municipal location, applicable school district, exemptions and other levies can all affect the final amount.

This can be especially important when comparing a home within Laurel or Ellisville with a rural property outside municipal limits.

Jones County provides an online property-record system where buyers can search by owner, address, parcel number or other identifying information. Because online records can occasionally lag behind recorded changes, important questions should also be confirmed with the county office.

Buyers can begin their research through the Jones County property-record search.

How Does Homestead Exemption Affect Property Taxes?

Mississippi’s homestead-exemption program can provide property-tax relief for qualifying homeowners who own and occupy a property as their primary residence.

However, the exemption does not automatically transfer from the seller to the buyer. A new owner generally must apply through the county tax assessor’s office and satisfy the eligibility requirements.

Eligibility is connected to the homeowner’s circumstances as of January 1, and county filing deadlines are important. Buyers should contact the appropriate county tax assessor soon after purchasing a primary residence so they do not miss the application period.

Additional or different benefits may be available to certain homeowners, including qualifying residents who are age 65 or older or totally disabled. The county tax assessor should confirm eligibility and the documentation required.

More information is available from the Mississippi Department of Revenue.

Will the Seller’s Current Tax Bill Be the Buyer’s Future Tax Bill?

Not necessarily.

The tax amount shown on a listing or the seller’s current bill is useful, but it should not be treated as a guarantee of the buyer’s future taxes.

The amount may change because:

• The seller has an exemption the buyer will not receive.

• The buyer must apply for a new homestead exemption.

• The property’s appraised value changes.

• New construction or improvements are added to the tax roll.

• The property’s classification or use changes.

• Local taxing authorities change their millage rates.

• The current record covers land without a recently completed home or improvement.

New-construction buyers should be particularly careful. A current bill may reflect only the vacant lot or a partially assessed improvement rather than the completed house.

How Property Taxes Affect a Mortgage Payment

Many homeowners pay property taxes through an escrow account maintained by their mortgage servicer. A portion of the estimated annual tax bill is included in the borrower’s monthly payment.

If the actual tax bill increases or the escrow estimate changes, the monthly mortgage payment can also change—even when the loan’s interest rate and principal-and-interest payment remain fixed.

Before making an offer, ask the lender to estimate the payment using a realistic tax figure for the property and the buyer’s expected exemption status. Do not rely only on the seller’s current monthly payment.

What Should Buyers Verify Before Making an Offer?

Before purchasing a home or land in Forrest, Lamar or Jones County, buyers should verify:

1. The county and municipality. Do not rely solely on the mailing address.

2. The parcel identification number. This helps ensure you are reviewing the correct tax record.

3. The current appraised and assessed values.

4. The property’s taxing districts. These may include county, municipal and school-related levies.

5. The current exemptions. Determine whether the seller’s exemption will apply to the buyer—it usually does not transfer automatically.

6. The status of improvements. Confirm whether the current assessment includes the completed house, additions, outbuildings or other improvements.

7. The most recent tax bill and payment status.

8. The lender’s estimated escrow payment. Ask whether the estimate anticipates a possible reassessment or loss of the seller’s exemption.

9. The county’s filing requirements. Contact the tax assessor about homestead exemption after closing.

Property Taxes on Land and Acreage

Vacant land, agricultural property, timberland and acreage with a residence may be classified or assessed differently. Special-use classifications may have eligibility requirements and may not continue after a sale or change in use.

If you are buying acreage to build a home, divide property, harvest timber, operate a farm or change its current use, ask the county tax assessor how those plans could affect the assessment.

Also confirm that the tax parcel matches the land being conveyed. When a new tract is being divided from a larger parent parcel, the future assessment and tax bill may not yet exist.

The Bottom Line

There is no single property-tax amount that applies to every home in Forrest, Lamar or Jones County. The correct figure depends on the individual parcel, its assessed value, location, taxing districts, exemptions and current use.

Online tax records are a helpful starting point, but buyers should confirm important information directly with the appropriate county tax assessor or collector. A lender, closing attorney or tax professional can also explain how the estimated taxes may affect a particular transaction.

If you are comparing homes in Hattiesburg, Petal, Oak Grove, Sumrall, Laurel, Ellisville or elsewhere in the Pine Belt, I can help you identify the correct county records and the questions to ask before making an offer.

Jason McMichael, Broker Associate
Real Broker LLC – CONNECT Group
Cell: 601-804-2524
Office: 601-804-2821
Email: jasonmc.sales@gmail.com

This article provides general real-estate information and should not be considered legal, lending or tax advice. Property values, millage rates, exemptions, deadlines and tax laws can change. Confirm information for the specific parcel with the appropriate county office and qualified professionals.