Tax Collector / Assessor
Lucas Brown
Office Hours
- Monday - Friday 8:00 a.m. - 5:00 p.m. (Except on legal holidays)
Address
- 219 W Main Street
- Carthage MS 39051
Welcome to the Leake County Tax Assessor/Collector web page. Here you will find information about our office and descriptions of our duties, plus our office address, telephone numbers, and email address. Please feel free to contact us if we can be of service to you.
- Kristen Hogue
- Torey Fortune
- Vickie Alford
- Jennifer Kirkland
Jeni Lee
- Email: taxc@co.leake.ms.us
YOU MAY NOW PAY YOUR TAXES (REAL/PERSONAL PROPERTY/MOBILE HOME) & RENEW YOUR CAR TAG ONLINE!!
- CREDIT CARDS: VISA ~ MASTERCARD ~ DISCOVER ~ AMERICAN EXPRESS
- 2.35% of transaction or minimum $ 1.00 convenience fee
**If you owe a SOLID WASTE bill, your tag renewal will not be processed until your bill is current.**
To pay your Solid Waste Bill, Click Here
Click the links below for forms and other helpful information:
MOTOR VEHICLES:
- Photos of Available License Plates
- Disabled Parking Permit
- Diabetic Tag Application
- Hearing Impaired Tag Application
- Affidavit Vehicle Used for Farm Operations
- IRS Form 2290 for period of July 2017 to June 2018
- Harvest Permit Application
TITLES:
- Fast Track Replacement Title Application ($ 39.00 fee)
- Regular Replacement Title Application ($ 9.00 fee)
- Affidavit of Owner Dies Without A Will (Form 78-014-10)
- Affidavit of Correction (Form 78-008-10)
- Power of Attorney to Transfer Motor Vehicle (Form 78-003-10-1-1-000)
PERSONAL PROPERTY:
HOMESTEAD EXEMPTION:
- Homestead Exemption Requirements
- Homestead Exemption Worksheet – ** THIS IS NOT A HOMESTEAD APPLICATION **
BOAT REGISTRATIONS: (Any questions call MS Dept of Wildlife at 1-800-546-4868)
Duties and Responsibilities
The Tax Assessor is required to annually locate, class and assess all taxable property within the County, and is responsible for setting fair, uniform and accurate values for each parcel of real and personal property. The Tax Assessor is also charged by the Board of Supervisors to maintain current ownership maps of the county. In addition to these appraisal duties, we work daily with local and national agencies to promote the economic well being of the County and its citizens.
The Assessor lists and places a value on all real estate within the county and also on personal property (which includes such things as machinery, office equipment, and similar items). Maps, records, and other documents are kept to help establish the value of such property. The Assessor presents these tax rolls to the Board of Supervisors for approval. He or she also helps homeowners file for homestead exemption, which allows some of the homeowner’s property to be exempt from property (ad valorem) taxes.
The office of the Tax Collector is established by Article 5, Section 135 of the Mississippi Constitution. This position is elected for a four-year term by the county at large. The Tax Collector is responsible for the collection of taxes on real property, personal property, manufactured homes, automobiles, motorcycles, motor homes, trailers and airplanes.
Use tax is collected on items brought to the State of Mississippi by residents for first use, storage or consumption. Sales Tax is collected on casual sales of motor vehicles between individuals.
The Tax Collector must advertise and hold a tax sale once a year for any unpaid taxes on real estate or any special assessments. Accurate records must be kept at all times, since this office is involved in the collection of taxes that help fund a variety of government services.