Tax assessor explains countywide reappraisal, square-foot cost changes and property-tax impacts

The Adams County tax assessor told the board the county implemented square‑foot cost updates mandated by the Mississippi Department of Revenue for the 2025 tax roll, resulting in a significant increase in assessed values across property types. The assessor said the change followed state guidance and an attorney general opinion that state-issued guidelines must be treated as law for valuation purposes.

"It's been contested," the assessor said, noting the Department of Revenue issued the square-foot cost changes in mid-2021 and those figures were applied on the current reassessment cycle. Board members objected that the reassessment's effects became evident in 2025 without adequate advance communication to supervisors and residents, and asked the assessor's office to improve outreach so the board could consider rate or millage adjustments earlier in the budget process.

The assessor explained homestead exemptions and a freeze for qualifying seniors and noted that relief mechanisms exist (value freezes or homestead credits) for qualifying residents, but supervisors raised concerns about residents surprised by higher tax bills and asked that staff provide clear guidance about appeals and the correction process. The board was reminded that taxpayers should start with the tax assessor's office to resolve valuation questions and, if necessary, pursue a petition to the board with two qualified appraisers.

Next steps: the assessor said residents should contact the assessor’s office with concerns and staff agreed to provide supervisors with better advance notice and informational materials outlining reassessment impacts, exemptions and the process for filing appeals.