DOR Assessor’s Manual: Understanding Property Tax Assessments.
The Mississippi Department of Revenue (DOR) Assessor’s Manual offers guidance for property tax assessments, though it is not legally binding. Its classification system allows for some interpretation, which can impact valuations. Below, discover its purpose and download the official PDF documents for reference.
What is the DOR Assessor’s Manual?
The Mississippi Department of Revenue (DOR) Assessor’s Manual delivers a standardized framework for property valuation, outlining guidelines for property classification, depreciation calculations, and compliance with property tax regulations. Ensure accuracy by reviewing your property’s class and depreciation for any discrepancies.
Key Points
- Standardized Valuation Methods – Used by all counties in Mississippi
- Classification Guidelines are based in part on- Build quality, Passing building codes, and ability to obtain a loan.
- Depreciation Factors – The smaller the number the less you pay
Download the DOR Assessor’s Manual
Below are sections of the DOR Assessor’s Manual. Click on each document to download the relevant sections to understand your property values. Classification and depreciation are very important regarding your homes taxable value.
01
Residential Appraisal
A residential appraisal estimates home value using location, size, condition, and recent sales data.
02
Classification & Depreciation
Learn how properties are classified and how depreciation impacts assessed values.
03
Rural Building
Rural buildings include homes, barns, and agricultural structures located outside urban areas.
04
MASS APPRAISAL CONCEPTS
Mass appraisal is a standardized method used to determine property values for taxation
05
MAPPING AND AERIAL PHOTOGRAPHY
Accurate property assessments rely on detailed maps and aerial photography