What is the property tax rate in Harrison County?

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

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

Property Tax in Harrison County, 2026

A calculator and field guide for Gulfport-area homeowners — and for anyone considering a move to Harrison 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.

Harrison County, home to Gulfport and 205k 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 Harrison 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. Harrison County\'s combined millage is ~125 mills (= ~1.25% 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 Harrison County rate breakdown (consolidated millage per $1,000 of AV (Class I 10% AR × FMV), Gulfport district)

Taxing entity	Rate
Combined county + municipal + school + special districts (~125 mills × 10% Class I AR = ~0.65% effective post Homestead)	125.0000
Combined total	125.0000

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

Note: Harrison County is **the Mississippi Gulf Coast county** — anchored by the twin cities of **Gulfport** (~70K, the seat — the second-largest city in Mississippi) and **Biloxi** (~50K, immediately east). The county is home to the celebrated **Mississippi Gulf Coast** beach resort corridor with substantial casino gaming (Mississippi was among the first US states to legalize commercial casino gaming, in 1990), and Keesler Air Force Base (in Biloxi — the home of the US Air Force Cyber Operations Training School and the 81st Training Wing). Anchored by Gulfport, Biloxi, D'Iberville (~12K — the post-Katrina Gulfport-Biloxi commercial growth area), Long Beach, and Pass Christian. Major employment includes the casino industry (multiple major casinos including Beau Rivage, Hard Rock Biloxi, Golden Nugget Biloxi, IP Casino), Keesler AFB, and the **Naval Construction Battalion Center Gulfport** (the home of the Atlantic Fleet Seabees).

Note: Harrison County effective property tax rates run approximately **0.65% — moderate by Mississippi standards**. Combined county + municipal + school district + special district millage is ~125 mills (× 10% Class I AR = ~1.25% gross, reduced by Mississippi's Homestead Exemption to ~0.65% effective). Median home values around $195K combined with the moderate effective rate produce median annual bills around $1,268.

Note: For relocation buyers: Harrison County offers **the celebrated Mississippi Gulf Coast** option — Gulf-front beach access, the substantial casino entertainment scene, Keesler AFB military employment, the historic antebellum Mississippi Gulf Coast architecture, and substantially lower property taxes than neighboring Alabama Gulf Coast (Baldwin-AL) or Florida Panhandle. The trade-off: substantial hurricane risk (Hurricane Katrina 2005 caused catastrophic damage to Biloxi-Gulfport — the entire 26-foot storm surge wiped out beachfront communities; subsequent storms including Hurricane Ida 2021 and Hurricane Sally 2020 caused significant damage), substantial tourism-economy seasonal variation.

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 Harrison County

Harrison County contains 5 incorporated municipalities, ranging from Gulfport 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 Harrison County is subject to Harrison County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Gulfport County seat	city	70,000
Biloxi	city	50,000
Long Beach	city	16,000
D'Iberville	city	12,000
Pass Christian	city	6,000

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Gulfport tax district. Other cities in Harrison 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 Harrison 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 Harrison County

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

Weird fact

Mississippi was **the first US state outside Nevada to legalize land-based commercial casino gaming** — actually, more precisely, Mississippi legalized **dockside casino gaming** in 1990 (requiring casinos to float on barges along the Gulf Coast or Mississippi River, technically not on land). After Hurricane Katrina (2005) destroyed most of the dockside casinos, Mississippi amended the law in 2005 to allow casinos to be built **on land within 800 feet of the high-water mark** — making Mississippi the second US state with land-based commercial casinos. Today the Mississippi Gulf Coast is **the third-largest US commercial casino market by gross gaming revenue** (after Las Vegas and Atlantic City). Major Biloxi-Gulfport casinos include the Beau Rivage Resort & Casino (an MGM Resorts property), Hard Rock Hotel & Casino Biloxi, Golden Nugget Biloxi, IP Casino Resort Spa, and Treasure Bay Casino. Beau Rivage was completely destroyed by Hurricane Katrina (2005) and rebuilt at a cost of $550 million — reopened 2006.

Hometown hero

Jefferson Davis

The American politician Jefferson Davis (1808-1889) — the only President of the Confederate States of America (1861-1865) — spent his post-Civil War years at his **Beauvoir estate in Biloxi** (Harrison County, MS). Davis purchased Beauvoir in 1879 and lived there until his death in 1889. The Beauvoir estate (a Greek Revival antebellum house built 1852) is preserved as the **Jefferson Davis Presidential Library** — among the most-significant Confederate-heritage historic sites in the United States. Beauvoir was severely damaged by Hurricane Katrina (2005) — substantial portions of the property were destroyed by the storm surge — but has been substantially restored. Other notable Harrison County figures include **Brett Favre** (born 1969 in Gulfport — the NFL Hall of Fame quarterback, 3-time NFL MVP, Super Bowl XXXI winner with the Green Bay Packers), and **William Faulkner** (1897-1962 — the Nobel Prize-winning Mississippi author, born in New Albany, MS but with substantial Gulf Coast connections through his family).

Biggest annual event

Cruisin' the Coast + Mardi Gras parades

**Cruisin' the Coast** (annual, first full week of October at multiple Gulf Coast venues, since 1996) is **one of the largest classic-car festivals in the United States** — drawing 8,000+ classic cars (pre-1976) and 250,000+ attendees over 7 days with the iconic Gulf Coast Highway 90 cruise. The Mississippi Gulf Coast Mardi Gras (annual, ending on Fat Tuesday, with parades in Biloxi, Gulfport, and other Gulf Coast cities) is the second-largest US Mardi Gras tradition after New Orleans — drawing 250,000+ attendees. Beauvoir hosts the annual Confederate Memorial Day commemoration.

Property Tax in Harrison County, 2026