BOLIVAR COUNTY

Duties of the Assessor/Collector

As Tax Assessor his duties include listing and placing value on all taxable property, real and personal, maintaining the tax maps and assisting homeowners with Homestead Exemption applications. This must be achieved in accordance with the laws that govern the jurisdiction.

As Tax Collector his duties include preparing tax bills, collecting the Ad Valorem taxes on real and personal property, mobile homes, automobiles, motorcycles, motor homes, trailers and airplanes, privilege taxes on automobiles, vending machines, amusement machines and business license, then disbursing the taxes to the proper entities. This must be achieved in accordance with the laws that govern the jurisdiction.

Statute allows the payment of real and property taxes in installments as long as the first payment is at least one-half (1/2) of the taxes due and is made by February 1st following the tax year for which payment is collected. (Installment payments are subject to 1% per month interest on the unpaid balance for the second and third installments.) For your convenience there is a drop box located on the Northwest side of the circular drive at the Cleveland Courthouse. Please feel free to drop payments there after hours.

Homestead Exemption Requirements

1. Homestead applications are taken annually between January 1st and April 1st.
2. You must own your home and reside there on or before January 1st of the current year to be eligible for homestead exemption.
3. Your Deed or Lease must be signed by December 31st and on file in the Bolivar County Chancery Clerk's office by January 7th of the current year.
4. You must be a legal resident of Mississippi.
5. You must purchase Mississippi license plates for all vehicles owned.
6. You must comply with Mississippi income tax requirements.
7. If your home is a mobile home, you must certify your mobile home to the land roll for taxation. Miss Code 27-53-15 / HB824 1982.

The following information will be needed in order to complete your homestead exemption application. Bring these items with you when filing:

1. Deed, will, or assignment of lease.
2. Full purchase price (closing statement).
3. Down payment amount (closing statement).
4. Over-65 exemption — proof of age required (birth certificate or valid driver's license).
5. Social Security disability — current-year letter from Social Security Administration.
6. Disabled veteran (100% service-connected) — proof required (letter from Veterans Administration with claim #).
7. Social Security numbers for all owners on the deed.
8. Mobile homes must be certified to the Land Roll — bring the Bill of Sale or Application for Title.
9. Tag numbers for all automobiles titled in your name, spouse's, or joint owner's.

If there has been a change in your homestead exemption as a result of one of the following reasons, you must come to the Tax Assessor's office and re-sign your homestead application between January 2nd and April 1st: purchased/built a new home; death of a spouse; first-time filing for over-65 or 100% disabled; new deed filed with Chancery Clerk; sold part of property; added property to current exemption; change in marital status; bought or sold property relating to your homestead; change in property status.

Failure to follow the above requirements will result in loss of homestead exemption.

Mississippi Motor Vehicle Ad Valorem Taxes

Mississippi owners of vehicles with a Gross Vehicle Weight (GVW) of 10,000 lbs or less must pay motor vehicle ad valorem taxes on their vehicles at the time of registration. Motor vehicle ad valorem tax is based on the assessed value of the vehicle multiplied by the millage rate set by the local county government. Assessed value is established as 30% of the Manufacturer's Suggested Retail Price plus a reduction for depreciation over 10 years. A minimum assessed value of $100.00 is set for passenger vehicles. Exemptions are found in Section 27-51-41 of the Mississippi Code of 1972, Annotated.

Ad Valorem Tax Classes