Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Mississippi, property tax is primarily administered at the county level by tax assessors and collectors. The tax is based on the assessed value of real property, which includes land and the structures attached to it. Local governments, such as counties and municipalities, rely on property taxes to fund public services like schools, law enforcement, fire protection, and infrastructure maintenance. Property owners in Mississippi have the right to appeal the assessed value of their property if they believe it is incorrect. This appeal process typically begins with the local county tax assessor's office, where the property owner can file a dispute. If the dispute is not resolved at the local level, the property owner may appeal to the Mississippi Board of Review and, if necessary, to the state tax commission. It is important for property owners to be aware of the deadlines and procedures for filing an appeal, which can vary by county.