Title 35, Part VI, Subpart 01 of the Mississippi Administrative Code includes rules and regulations concerning Ad Valorem Taxes. View a PDF for the entire Part VI (Property Tax).
After July 1, 2010, any reference to Mississippi State Tax Commission, the State Tax Commission, the Tax Commission and/or commission shall mean Department of Revenue and any reference to the Commissioner of Revenue, the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission, the Chairman of the Tax Commission and/or chairman shall mean Commissioner of Revenue of the Department of Revenue. (refer to § 27-3-4(4) Miss. Code Ann.)
Subpart 1. Ad Valorem
| Chapter | Title | Citation |
| 01 | Telecommunication Refunds | 35.VI.1.01 |
| 02 | Motor Vehicle Assessments | 35.VI.1.02 |
| 03 | Exemption for Livestock Feed | 35.VI.1.03 |
| 04 | Ad Valorem Tax Exemption for New Enterprises | 35.VI.1.04 |
Subpart 2. Equalization
| Chapter | Title | Citation |
| 01 | Qualification for Expenditure of Funds | 35.VI.2.01 |
| 02 | Certification of Counties for Expenditure of Special Levy | 35.VI.2.02 |
| 03 | Certified Appraisers | 35.VI.2.03 |
| 04 | Appraisals by Private Firms and Consultants | 35.VI.2.04 |
| 05 | Qualifications of Class I Property | 35.VI.2.05 |
| 06 | Standards of Acceptance | 35.VI.2.06 |
| 07 | Centrally Assess Property | 35.VI.2.07 |
| 08 | Appraisal of Personal Property | 35.VI.2.08 |
Subpart 3. Homestead Exemption
| Chapter | Title | Citation |
| 01 | Exemptions and Reimbursements | 35.VI.03.01 |
| 02 | Adjustments | 35.VI.03.02 |
| 03 | Applicants | 35.VI.03.03 |
| 04 | Head of Family | 35.VI.03.04 |
| 05 | Ownership | 35.VI.03.05 |
| 06 | Property | 35.VI.03.06 |
| 07 | Supplemental Roll | 35.VI.03.07 |
| 08 | Applications | 35.VI.03.08 |
| 09 | Officials | 35.VI.03.09 |
| 10 | One Time Filers | 35.VI.03.10 |