What is the property tax rate in DeSoto County?

The combined effective property tax rate in DeSoto County, Mississippi is approximately 0.65%.

DeSoto County Property Tax Calculator (2026) — Mississippi Property Tax Almanac

Property Tax in DeSoto County, 2026

A calculator and field guide for Southaven-area homeowners — and for anyone considering a move to DeSoto County — including Mississippi's constitutional 5-class property tax system (Class I owner-occupied residential at 10% AR), the Tier 2 Homestead Exemption (65+/disabled — first $12,500 AV / $125K FMV exempt from all ad valorem, post HB 1255 2026), and the FULL Disabled Veterans Exemption (100% service-connected, MS Code §27-33-67(2)). Plus a special 100% exemption for honorably discharged veterans 90 years or older.

DeSoto County, home to Hernando and 190k Mississippians, operates under Mississippi\'s constitutional 5-class property tax system. Class I (single-family owner-occupied residential) is assessed at 10% of fair market value (Class II non-residential at 15%, Class III utility at 30%). Tax = AV × millage / 1,000. Combined millage includes county, municipal, school district, and special district levies. The Homestead Exemption operates in two tiers: Tier 1 (under-65) provides a tax credit up to $300/year; Tier 2 (65+ OR totally disabled) exempts the first $7,500 of AV (= $75,000 FMV) from ALL ad valorem. HB 1255 (2026) raises the Tier 2 exemption to $12,500 AV ($125K FMV) starting 2026 tax year. Effective rates run ~0.65-0.81% statewide median.

How the bill is built

Mississippi property tax follows a 4-step calculation. Step 1: True Value. The DeSoto County Mississippi Tax Assessor determines true value annually. Step 2: Apply Class I 10% AR. AV = FMV × 10%. So a $200K home has AV = $20K. Step 3: Apply homestead exemption tier. Tier 1 (under-65): tax credit up to $300/year against the bill. Tier 2 (65+ or disabled): first $7,500-$12,500 AV exempt from all ad valorem. Step 4: Apply tax rate. Tax = (AV − Tier 2 exemption) × millage / 1,000, then subtract Tier 1 credit if applicable. DeSoto County\'s combined millage is ~105 mills (= ~1.05% gross, ~0.65% effective post-homestead).

Mississippi\'s constitutional 5-class property tax system distinguishes Class I (owner-occupied residential at 10% AR) from Class II (rental + agricultural + non-utility business at 15% AR). The 10% AR is the structural reason Mississippi has among the lowest US effective property tax rates. Investment property pays 50% more in assessment than owner-occupied — meaningful for rental property analysis. Class III public service utility is at 30%, Class IV motor vehicles at 30%, Class V railroads/airlines at varying rates.

HB 1255 (2026) substantially expanded the Tier 2 senior/disabled homestead exemption — from the historic $7,500 AV ($75,000 FMV) to $12,500 AV ($125,000 FMV) starting 2026 tax year. For homes with FMV at or below $125,000 (the majority of Mississippi homestead properties — Mississippi median home value is around $160K), the Tier 2 exemption produces effectively full property tax exemption for qualifying seniors and totally disabled owners. At typical Mississippi millage of 125 mills, the new $12,500 exemption saves ~$1,560/year (vs ~$940/year under the old $7,500 figure).

Mississippi provides a FULL property tax exemption for 100% service-connected disabled veterans (MS Code §27-33-67(2), since 2015) on the homestead (single-family owner-occupied home + up to 160 acres). Surviving unremarried spouses retain. Bonus: Honorably discharged veterans 90 years or older by January 1 of the tax year are also eligible for full exemption (independent of disability rating). Apply with County Tax Assessor between January 1 and April 1.

2026 DeSoto County rate breakdown (consolidated millage per $1,000 of AV (Class I 10% AR × FMV), Hernando district)

Taxing entity	Rate
Combined county + municipal + school + special districts (~105 mills × 10% Class I AR = ~0.65% effective post Homestead)	105.0000
Combined total	105.0000

As of April 26, 2026 · From DeSoto County Mississippi Tax Assessor.

Note: DeSoto County is **the Memphis-suburban Mississippi county** — sitting immediately south of Memphis, TN across the state line. Anchored by **Southaven** (~58K — the third-largest city in Mississippi, the largest city in DeSoto), Olive Branch (~40K), Horn Lake (~28K), Hernando (~16K, the seat), and Walls. The county has experienced ~30%+ population growth since 2010 — driven by Memphis-area suburban relocation seeking Mississippi's lower property taxes and lower cost of living. DeSoto County's combined millage of ~105 mills is **among the lowest in Mississippi**, making the county especially attractive for Memphis commuters. Major employment is largely Memphis commuter — substantial FedEx (FedEx World Headquarters is in Memphis, just across the state line), AutoZone, International Paper, and Memphis-area healthcare.

Note: DeSoto County effective property tax rates run approximately **0.65% — among the lower in Mississippi**, reflecting the lower combined millage. Combined county + municipal + school district + special district millage is ~105 mills (× 10% Class I AR = ~1.05% gross, reduced by Mississippi's Homestead Exemption to ~0.65% effective). Median home values around $245K combined with the moderate effective rate produce median annual bills around $1,593.

Note: For relocation buyers: DeSoto County offers **the premier Memphis-metro Mississippi-side suburban** option — substantially lower property taxes than Tennessee Memphis-area counties (Shelby-TN at ~1.27%, much higher), no Mississippi state income tax on Social Security or pension income (substantial retiree advantage), strong public schools (DeSoto County School District is consistently among Mississippi's highest-rated), and direct downtown Memphis commute via I-55 (Southaven to downtown Memphis ~20-25 min). The trade-off: Mississippi state income tax on wages (TN has no state income tax, so working-age commuters may prefer Shelby-TN despite higher property taxes), the cultural-political divide between MS and TN.

Deductions and exemptions for 2026

Mississippi homeowner property tax relief is concentrated in three mechanisms: (1) the constitutional Class I 10% AR for owner-occupied residential, (2) the Tier 1 / Tier 2 Homestead Exemption system (Tier 1 = $300 tax credit for under-65; Tier 2 = first $12,500 AV exempt for 65+/disabled, post HB 1255 2026), and (3) the FULL Disabled Veteran Exemption for 100% service-connected disabled vets (since 2015) plus a 100% exemption for veterans 90+ years old.

Constitutional Class I 10% Assessment Ratio

Mississippi\'s constitutional 5-class property tax system: Class I (single-family owner-occupied residential) = 10% AR. Class II (residential rental + agricultural + non-utility business) = 15% AR. Class III (public service utility) = 30%. Class IV (motor vehicles) = 30%. Class V (railroads/airlines) = varies. The 10% Class I AR is the structural reason for Mississippi\'s low effective property tax rates. AV = FMV × 10%. So a $200K home has Class I AV = $20K.

Tier 1 + Tier 2 Homestead Exemption

Tier 1 (under-65 standard): Tax credit up to $300/year (sliding scale per MS Code §27-33-67) applied to the tax bill. Tier 2 (65+ OR totally disabled): First $7,500 of AV (= $75,000 FMV) exempt from ALL ad valorem — and HB 1255 (2026) raises this to $12,500 AV ($125K FMV) starting 2026 tax year. For homes with FMV at or below $125K (the majority of Mississippi homestead properties), Tier 2 produces effectively full property tax exemption. Apply with County Tax Assessor between January 1 and April 1. Annual recertification required for Tier 2 (income/disability documentation).

FULL Disabled Veteran Exemption (100% service-connected) + 90+ Vet Exemption

Mississippi provides a FULL property tax exemption from all ad valorem on the homestead for veterans with 100% service-connected total disability and honorable discharge (since 2015, MS Code §27-33-67(2)). Bonus: Honorably discharged veterans 90 years or older by January 1 of the tax year are also eligible for full exemption (independent of disability rating). Surviving unremarried spouses retain. Apply with County Tax Assessor between January 1 and April 1.

Appealing your assessment

Mississippi property tax appeals follow a 3-tier process. Level 1: County Tax Assessor. File written objection during the open inspection period (typically July-August each year — varies by county). Level 2: County Board of Supervisors. If unresolved, appeal to the Board of Supervisors during the August equalization meeting. The Board holds quasi-judicial hearings. Level 3: Mississippi Circuit Court. Board decisions can be appealed to Circuit Court within 10 days. Most Mississippi appeals are resolved at Level 1 or Level 2.

Cities and towns in DeSoto County

DeSoto County contains 5 incorporated municipalities, ranging from Hernando to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside DeSoto County is subject to DeSoto County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Southaven	city	58,000
Olive Branch	city	40,000
Horn Lake	city	28,000
Hernando County seat	city	16,000
Walls	town	1,300

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Hernando tax district. Other cities in DeSoto County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the DeSoto County Mississippi Tax Assessor before relying on any estimate.

Frequently asked questions

When are Mississippi property taxes due?

Mississippi property taxes are due on February 1 of the year following the assessment (taxes assessed in 2025 are due February 1, 2026). Late payments after February 1 accrue interest plus penalty. Most Mississippi homeowners pay through escrow via mortgage servicer.

What is the Mississippi homestead exemption?

Mississippi\'s Homestead Exemption operates in two tiers. Tier 1 (under-65 standard): tax credit up to $300/year (sliding scale per MS Code §27-33-67) applied to the tax bill. Tier 2 (65+ OR totally disabled): first $7,500 of AV (= $75,000 FMV) exempt from ALL ad valorem. HB 1255 (2026) raises Tier 2 to $12,500 AV ($125K FMV) starting 2026. For homes with FMV at or below $125K (the majority of Mississippi homestead properties), Tier 2 produces effectively full property tax exemption. Apply with County Tax Assessor between January 1 and April 1.

How does the Disabled Veteran exemption work in Mississippi?

Mississippi provides a FULL property tax exemption from all ad valorem on the homestead for veterans with 100% service-connected total disability and honorable discharge (since 2015, MS Code §27-33-67(2)). The exemption applies to the single-family owner-occupied home + up to 160 acres. Bonus: Honorably discharged veterans 90 years or older by January 1 of the tax year are also eligible for full exemption (independent of disability rating). Surviving unremarried spouses retain. Apply with County Tax Assessor between January 1 and April 1.

What is the 5-class property tax system?

Mississippi\'s constitutional 5-class property tax system: Class I (single-family owner-occupied residential) = 10% AR. Class II (residential rental + agricultural + non-utility business) = 15% AR. Class III (public service utility) = 30%. Class IV (motor vehicles) = 30%. Class V (railroads/airlines) = varies. The 10% Class I AR is the structural reason for Mississippi\'s low effective property tax rates. Investment property pays 50% more in assessment than owner-occupied — meaningful for rental property analysis.

How do I appeal my Mississippi assessment?

Mississippi property tax appeals follow a 3-tier process. Level 1: County Tax Assessor. File written objection during the open inspection period (typically July-August each year). Level 2: County Board of Supervisors. Appeal to the Board of Supervisors during the August equalization meeting. Level 3: Mississippi Circuit Court. Within 10 days of Board decision. Most appeals are resolved at Level 1 or Level 2.

About DeSoto County

Beyond the property tax — a few things you might not know about the place.

Weird fact

DeSoto County is **named after Spanish conquistador Hernando de Soto** (~1500-1542), the Spanish explorer who led the first European expedition to cross the Mississippi River (in 1541, near present-day Tunica, MS — just upstream from DeSoto County). De Soto died of fever near present-day Lake Village, Arkansas in May 1542 — and his men buried him in the Mississippi River to prevent local Native Americans from learning of his death. The DeSoto County seat **Hernando** is also named for de Soto. The county was created in 1836 from former Chickasaw Nation territory (the Chickasaw were forcibly removed to Indian Territory / Oklahoma in 1837 under the Indian Removal Act). The historic Mississippi Blues Trail begins in DeSoto County — Walls, MS (in northern DeSoto) is among the first Blues Trail markers, recognizing the area's role in the Mississippi Delta blues tradition.

Hometown hero

Tate Reeves (Mississippi Governor)

Mississippi Governor **Tate Reeves** (born 1974 in Florence, MS — Rankin County) — 65th Governor of Mississippi (2020-present) — was raised in DeSoto County (Florence and Olive Branch). Reeves attended Olive Branch schools before Millsaps College and the University of Mississippi. Reeves served as Mississippi State Treasurer (2004-2012) and Lieutenant Governor (2012-2020) before his gubernatorial election. Other notable DeSoto County figures include **Jim Henson** (1936-1990) — the celebrated American puppeteer who created The Muppets (Kermit the Frog, Miss Piggy, Big Bird) — born in Greenville, MS but raised in Hyattsville, MD. **Morgan Freeman** (the Academy Award-winning actor, born 1937 in Memphis) was raised partly in Charleston, MS (Tallahatchie County) and has substantial DeSoto family connections.

Biggest annual event

Mississippi DeSoto County Fair + Memphis-area events

The **DeSoto County Fair** (annual, late September at the DeSoto County Fairgrounds in Hernando, since 1898) is among the oldest county fairs in Mississippi — drawing 50,000+ attendees with traditional county fair programming. **Memphis-area events** including the celebrated FedExForum (Memphis Grizzlies NBA, Memphis Tigers basketball) and Liberty Bowl Memorial Stadium draw substantial DeSoto County fan attendance. The Mississippi Blues Trail markers at Walls, Hernando, and other DeSoto sites are major regional cultural draws.

Property Tax in DeSoto County, 2026