35 Miss. Admin. Code Pt. VI, Subpt. 1, Ch. 04 — Exemption for New Enterprises

100 Pursuant to the provisions of Miss. Code Ann. Sections 27 -31-101 et seq., the county
board of supervisors and municipal authorities are authorized to grant exemptions from
ad valorem taxation under certain circumstances. The decision as to whether a particular
taxpayer satisfies the statutory conditions for said exemption should be first made by the
local authorities and then reviewed by the Department.
101 In order for the Department to review and/or consider an exemption, the following
information must be submitted:

# 1.

The original and three (3) copies of the application submitted by the taxpayer to the
local governing authorities requesting the exemption. The application should
contain an itemization of all property to be exempted and the true value for each
item of property.

# 2.

A resolution from the board of supervisors and/or municipal authorities granting the
ad valorem tax exemption.

# 3.

A position statement of the county tax assessor.
102 (Reserved)
200 Industrial Exemptions
201 Any request for an industrial exemption filed pursuant to Miss. Code Ann. Section 27-31-
105 with a date of completion on or after July 1, 1995, will be considered under the terms
of House Bill 939 adopted by the 1995 regular session of the Mississippi Legislature.
202 Projects completed before July 1, 1995, will be governed under the language as it existed
prior to the amendment.
203 The municipalities may grant like exemptions from municipal ad valorem taxation for a
period not exceeding ten (10) years to all manufacturers and other new enterprises
mentioned in Miss. Code Ann. Sections 27-31-101 through 27-31-117.
204 Any request from an enterprise (new or existing) for an industrial exemption from ad
valorem taxation situated inside a municipality shall be timely filed with the municipal
authorities in addition to the county authorities.
205 (Reserved)
35.VI.1.04 revised effective September 4, 2025
Chapter 05 Exemption for All-Terrain Vehicles ("ATVs")
101 For the purposes of this exemption, ATV is defined as a motor vehicle that is designed for
off-road use and is not required to have a motor vehicle privilege license. ATV includes
utility task vehicles ("UTVs"), also known as side-by-sides. ATV does not include electric
bicycles.
102 From and after January 1, 2026, an ATV is exempt from ad valorem tax when held by a
retailer on a consignment or floor plan basis.
35.VI.1.05 revised effective September 4, 2025
Subpart 02 Equalization
Chapter 01 Qualification for Expenditure of Funds
100 To qualify for the expenditure of funds pursuant to Section 27 -35-165, of Mississippi
Code of 1972:
1. Plans for reappraisal by any county must contain a provision that the
reappraisal work will be performed in conformity with the guidelines established in
the appraisal manuals of the Mississippi State Tax Commission.
2. Any contract for reappraisal entered into by a county must contain a provision that
the reappraisal work will be performed in conformity with the guidelines
established in the appraisal manuals of the Mississippi State Tax Commission.
101 (Reserved)
Chapter 02 Certification of Counties for Expenditure of Special Levy
100 Section 27-39-329, Mississippi Code of 1972, requires that each county shall levy an ad
valorem tax of one (1) mill upon all taxable property of the county, beginning with taxes
levied for the fiscal year 1983. The avails of and interest on such taxes may not be
expended during any fiscal year unless the county has been certified by the State Tax
Commission to be in compliance with said section.
101 Application for certification made by any county must show that all the following
requirements have been fulfilled in conformity with guidelines established in Tax
Commission Appraisal Manuals:
1. Reappraisal of all property
2. Appraisal and assessment records being maintained
3. Ownership-mapping system established

# 4.

Certified appraisers employed (Counties with not more than 5,000 homestead
exemption applications must have one; counties with more than 5,000 must have
two)
102 Certification must be made before the beginning of each fiscal year.
103 (Reserved)
Chapter 03 Certified Appraisers
100 Miss. Code Ann. Section 27 -3-52, provides that the Mississippi State Tax Commission
shall set forth the minimum requirements for which county tax assessors and/or their
assistants, appropriate state employees, employees of planning and development districts,
or other persons may attain certification as an appraiser.
101 Individuals may attain certification by attending and satisfactorily completing the
Mississippi Education and Certification Program (MECP) or by passing a challenge basis
comprehensive examination. A higher level of certification or expertise may be required
to contract for the reappraisal of property or for property appraisals as set forth below.
102 (Reserved)
200 Certification for county tax assessors and/or their assistants, appropriate state employees,
and employees of planning and development districts.
201 Initial certification will be approved for county tax assessors and/or their assistants,
appropriate state employees, and employees of planning and development districts for
those individuals who attend and satisfactorily complete the MECP taught by the
Mississippi State Tax Commission or who pass a challenge basis comprehensive
examination on the following subjects of instruction, but not limited to:
1. Mapping
2. Appraisal of Residential Property
3. Appraisal of Personal Property
4. Appraisal of Commercial Property

# 5.

Urban and Agricultural Land Valuation

# 6.

Maintenance and Updating Procedures

# 7.

Cost Index and Ratio Studies

# 8.

Property Tax (Land) Rolls
202 The MECP will encompass all, but is not limited to, the above subjects and will be taught
or presented by the Mississippi State Tax Commission. The expense for attending the
program will be borne by the County according to Miss. Code Ann. Section 27 -3-52.
The challenge basis comprehensive examination is principally for experienced appraisers
who submit appropriate justification to the Mississippi State Tax Commission and may
be attempted only once.
203 Certification for subsequent fiscal years shall be attained by mandatory attendance of a
recertification course of instruction taught or presented by the Mississippi State Tax
Commission or its designee or by attendance of the International Association of
Assessing Officers' courses as designated by the Advisory Board to the MECP.
204 The administrative procedures of the mandatory attendance requirements shall be
established and monitored by the Advisory Board to the MECP, or its designee(s).
205 (Reserved)
300 Certification for all other persons
301 When work is performed under the direction of the county tax assessor, initial
certification will be approved for the individual primarily responsible for the contract at a
private firm or for a private consultant having a minimum of five (5) years of mass
appraisal experience and who attends and successfully completes all qualifications
pursuant to the MECP and receives the certification level of Mississippi Assessment
Evaluator (MAE) when the work is performed pursuant to Miss. Code Ann. Section 27 -
35-165(2)(a) or (b).
302 When work is not performed under the direction of the county tax assessor, initial
certification will be approved for the individual primarily responsible for the contract at a
private firm or for a private consultant who is a state certified real estate appraiser as
defined in Miss. Code Ann. 73 -34-3 having a minimum of five (5) years of mass
appraisal experience and who attends and successfully completes all qualifications
pursuant to the MECP and receives the certification level of MAE and the work is
performed pursuant to Miss. Code Ann. Section 27-35-165(2)(a) or (b).
303 Additional personnel may perform work under a contract with a private firm or under the
direction of a private consultant pursuant to Miss. Code Ann. Section 27 -35-165(2)(a) or
(b) if the additional personnel attend and successfully complete all qualifications pursuant
to the MECP and receive certification and are working directly under a person with five
years of mass appraisal experience and certification as a MAE.
304 Certification for subsequent fiscal years shall be attained by mandatory attendance of a
recertification course of instruction taught or presented by the Mississippi State Tax
Commission or its designee or by attendance of the International Association of
Assessing Officers courses as designated by the Advisory Board to the MECP and by
maintaining the status of a state certified real estate appraiser if required for initial
certification.
305 The administrative procedures of the mandatory attendance requirements shall be
established and monitored by the Advisory Board to the MECP, or its designee(s).
306 (Reserved)
35.VI.2.03 revised effective August 15, 2008