Residents decry sudden 25–32% property-tax increases; board cites state reassessment and legal limits

Tabitha Roden, speaking for property owners, business owners and renters, told the Adams County Board of Supervisors that many residents received property-tax bills that rose "25 to 32%" and asked why the board had not reduced millage after learning of the higher assessed values. She and multiple other speakers said steep increases would force rent hikes, business closures and displacement of elderly or fixed-income residents.

"Everyone that I've talked to here understands that counties need revenue . . . The problem here is we can't afford the 30% in a town like this," Roden said during public comment, urging the board to reconsider the increase and to consider escrow, credits or millage reductions.

County staff member Scott said the Department of Revenue changed assessment rules, producing a statewide increase in assessed values; the millage rate set by the board remained unchanged. He described how Mississippi Code Title 27-39-301 and the statutory 10% cap are applied to collections rather than simply capping a percentage increase in each bill. Scott said any collections above the 10% cap would be escrowed and could not be spent until the next fiscal year, and confirmed that settlements reflecting the new collections would not be received until after the bulk of payments are made in January and later settlement reports are filed.

Residents pushed for immediate relief: requests included (a) decreasing millage midyear, (b) placing excess collections into an escrow account that would be returned or credited to taxpayers, and (c) rebates for overpayments. Supervisors and staff told the room that state law and timing constraints make midyear millage reductions infeasible once the advertised millage and tax roll process is complete, but several supervisors committed on the record to consider lowering the millage rate during the next budget cycle to reduce tax burdens going forward.

Multiple residents also said they had not received timely notice; supervisors and staff said the proposed tax roll and assessed values are published in July and that the board must hear written objections before final approval in August/September, but acknowledged that outreach by postcard or earlier notice would help. Several supervisors urged taxpayers who believe their assessments are incorrect to visit the tax assessor's office to request a reassessment and said staff would compile lists for targeted reassessments.

What happens next: the board committed to review communications and to explore lowering the millage at the next budget cycle. Staff said legal constraints limit midyear changes; if the county exceeds the 10% collections cap the excess is managed under state procedures and will affect next year’s millage calculations. Several supervisors also proposed calculating and applying rebates where reassessments or overcollections are later corrected.

Reporting note: quotations and descriptions in this article come from the public-comment and staff-explanation portions of the meeting; some county staff referenced Mississippi Code Title 27-39-301 and Department of Revenue guidance when explaining the assessment and cap process.