Personal Property
Personal property consists of movable items not permanently affixed to,
or part of, the real estate. Generally, and with exceptions, items remain
personal property if they can be removed without serious injury either
to the real estate or to the item itself. The assessor is required to
annually appraise all personal property that contributes to the production
of income.
The basic categories of Personal Property are:
- Furniture & fixtures
- Machinery and equipment
- Inventory (raw materials, work in progress and finished goods)
All taxpayers are
required to supply to the assessor a true listing of their personal property.
This is to be accomplished by first providing an asset listing. This asset
listing shall be itemized and include the year of acquisition, cost installed
and the make and model of each item. Thereafter, the taxpayer is required
to submit a Personal Property Rendition Form that should show all additions,
deletions and inventories. Completing this form each year will update
the asset listing.
We will mail Personal
Property Rendition Forms to all taxpayers doing business in Harrison County
by January 1st, and all forms should be returned no later than April 1st.
Failure to list for assessment, as required by law, any personal property
which is taxable under the laws of Mississippi, or failure to provide
the Tax Assessor with any documentation that the Assessor considers necessary
to verify the list, will result in a ten percent (10%) increase in the
current years assessment.
The Depreciation Schedules,
Industrial Multipliers, and Industrial Class Lives have been placed on
the Mississippi State Tax Commission website for your convenience. The
website address is www.mstc.state.ms.us.
All correspondence and questions should be addressed to the Gulfport
office.
Harrison County Tax Assessor
P.O. Box 462
Gulfport, Ms 39502
Phone: 228-865-4045
Fax: 228-865-4076
Email: assessor@co.harrison.ms.us
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