What Age Do You Stop Paying Property Taxes in Mississippi?

In Mississippi, you effectively stop paying property taxes at age 65 if your home’s true market value is $75,000 or less. The state’s senior homestead exemption wipes out the tax on the first $7,500 of assessed value, and because owner-occupied homes are assessed at 10% of market value, that covers a house worth up to $75,000.¹ If your home is worth more, you still pay taxes, but only on the value above the exempt portion. Age 65 is the milestone that produces the real relief for most homeowners.

How the Age 65 Exemption Works

Mississippi’s homestead exemption has three tiers. Tier 1 is the standard exemption available to any qualifying homeowner and delivers a credit of up to $300 on the tax bill. At 65, you move into Tier 2, which is far more generous: no property tax at all on the first $7,500 of assessed value.¹

The 10% residential assessment ratio is what turns $7,500 of assessed value into $75,000 of market value.² To qualify, you must reach age 65 by January 1 of the year you claim the exemption, and the home must be your primary residence. Rental property, vacation homes, and commercial real estate are out.¹

Ownership is defined by Mississippi Code Section 27-33-17. A regular deed qualifies, and so does property held in an express trust of record, provided the beneficiary lives in the home and pays the taxes.³

Here is how the numbers play out at different home values:

Home worth $60,000: assessed at $6,000, fully covered by the $7,500 exemption. No property tax owed.
Home worth $75,000: assessed at $7,500, fully covered. No property tax owed.
Home worth $150,000: assessed at $15,000. The first $7,500 is exempt; you pay tax on the remaining $7,500 at your local millage rate.

The Exemption Grows With Your Home’s Value

The Tier 2 exemption does not stay frozen at the amount you first received. The Mississippi Department of Revenue notes that the exemption can increase to cover most future increases in your home’s assessed value.¹ If your home appreciates after you turn 65, the exempt portion expands to absorb most of that growth, which keeps your tax bill from climbing along with the market.

This is not a formal assessment freeze. Your county assessor still values the property at its current market rate. The exemption amount is what adjusts, so the net result is a tax bill that stays roughly stable rather than one that rises each year with home prices.

How to Apply

The exemption is not automatic. You have to file with the tax assessor in the county where your home sits, and applications are only accepted between January 1 and April 1 each year during normal business hours.¹ Miss April 1 and you wait until the following January. There is no retroactive credit for the year you skipped.

Bring the following:

Proof of age, such as a driver’s license or birth certificate showing you were 65 by January 1.
Proof of ownership, including the total purchase price, down payment, and your HUD closing statement or comparable transaction documents.
Proof of total disability, if you are applying under the disability provision instead of the age provision.

You will sign an affidavit confirming your answers are truthful.¹ There is no application fee. Errors and missing documents cause delays, so check everything before you file.

Keeping the Exemption Once You Have It

You do not have to reapply every year. Once approved, the exemption carries forward automatically. Certain life events do require you to refile: selling or transferring the property, changes to occupancy or use, marriage, divorce, remarriage, the death of a co-owner, deed changes, and changes to your disability or Veterans Affairs benefit status.¹

The exemption does not follow you. Sell your home and the next owner has to apply on their own. Move out, whether for a relocation or an extended stay in a care facility, and the exemption can be revoked because the home no longer serves as your primary residence. County assessors verify residency using records like voter registration, utility usage, and mailing addresses. If you are away temporarily but plan to return, make sure your records still show the home as your primary address.

If You Are Under 65 but Totally Disabled

Age is not the only path to Tier 2. The same $7,500 exemption applies to homeowners who are totally disabled as of January 1 of the exemption year, regardless of age.¹ “Totally disabled” generally means a physical or mental impairment severe enough to prevent substantial work, expected to last at least 12 months or result in death.⁴ You will need documentation of the disability. The application window, residency requirement, and paperwork are otherwise the same as the age-based version.

The Only Way to Stop Paying Entirely on a Higher-Value Home

If your home is worth more than $75,000, the age 65 exemption reduces your tax bill but does not eliminate it. Full elimination regardless of value comes only through Tier 3, which is limited to a narrow group:

Honorably discharged veterans rated as totally disabled from a service-connected condition.
Honorably discharged veterans who have reached age 90 by January 1 of the exemption year.
Unremarried surviving spouses of service members killed or who died on active duty, including reserve and National Guard members who died during active duty training.

Unremarried surviving spouses of Tier 3 veterans also qualify for the total exemption.¹ A veteran who does not meet these criteria but who has reached 65 still gets the standard Tier 2 senior exemption.

For most Mississippi homeowners, the practical answer stays the same: taxes drop sharply, and often to zero, once you turn 65 and file the paperwork on time.

1
Mississippi Department of Revenue. Homestead Exemption
2
Mississippi Department of Revenue. Property Tax Frequently Asked Questions
3
FindLaw. Mississippi Code Title 27 Taxation and Finance 27-33-17
4
Social Security Administration. Basic Definition of Disability