In Franklin County, the Assessor and Collector is a combined office, elected for a four-year term by the county at large. This office is responsible for one of the most important functions of county government - assessing the value of governmental services.  It is vital that accurate records be maintained.

​

The Tax Assessor is required to annually locate, class and assess all taxable property within the County and is responsible for setting fair, uniform, and accurate values for each parcel of real and personal property using the mass appraisal formulas set up by the State Tax Commission and authorized by State Law. Current ownership maps, records, and other documents are maintained through this office to help establish the values. These tax rolls are updated each year and presented to the Board of Supervisors before the July board meeting.

​

The Tax Collector is responsible for the collection of ad valorem taxes on real property, personal property, manufactured homes, automobiles, motorcycles, motor homes, trailers, airplanes, etc. Use and sales taxes at a rate of 5% are collected through this office.

​

Land taxes are due annually by February 1.  The Tax Collector must advertise and hold a tax sale on the first Monday of April for any unpaid taxes on real estate or special assessments.  If property goes through the land sale, the owner has two years from the date of the sale to redeem their property from this sale.  If the property is not redeemed within this two year period, the sale matures to the bidder from the land sale.  Franklin County also holds a sale for mobile homes with delinquent taxes in October, but the state laws of MS do not offer a period of redemption for mobile homes.

 

This office is a clearing account.  Every dollar collected is accounted for and settled monthly to the appropriate entities. Monies are settled to the Board of Supervisors, through the Chancery Clerk's office, the Superintendent of Education's office, the county municipalities, and numerous offices of the State Tax Commission.

​​​

​

Homestead Exemption:
Homestead exemption is available upon request, to homeowners who reside and pay all local and state taxes in the taxing district. MS State Law sets the dates for filing of Homestead from January 1 through April 1. There are two types of Homestead Exemptions available:

• Regular - allows up to $300.00 credit on a home with a $75,000 or more true assessed value

• Special - is for residents who are 65 years of age before January 1 of each year or who are 100% disabled.   This exempts up to $75,000 of the assessed value.  Proof of disability if required.

 

It is not necessary to reapply each year unless a change has occurred such as a death, marriage, divorce, or sale of a portion of the homesteaded property.

​​

​​

Understanding Taxation:
Taxing authorities such as the County Board of Supervisors and the Municipal Mayor and Board of Alderman set Tax Rates or millages based on the required money to provide services to residents. The money raised by taxes is used to provide services for the taxpayer such as schools, courts, law enforcement and protection, roads and bridges, hospitals, emergency services, fire departments, and other services.

​

Once the Board determines the amount of funds necessary to provide the services each year, this amount is divided by the total assessed value of all real and personal property located in the country. This percentage or millage is set for the year's tax amount per owner.

​

We are pleased to report that Franklin County enjoys the 2nd lowest millage rate in the State of Mississippi, and yet is able to provide excellent services for our citizens.