💰 Tax Assessor
Odell Draper, Tax Assessor & Tax Collector
662-563-6270
The Assessor’s role is to locate, classify, and place a fair and uniform value on all taxable property within the county as of January 1st each year. This is the “Assessment” part of the job.
- Property Valuation: Annually discover, list, and assess the true value of all real property (land and buildings) and personal property (machinery, office equipment, business assets).
- Tax Roll Preparation: Take the appraised value and apply the state-mandated assessment ratio (e.g., 10% for owner-occupied homes) to determine the assessed value. This resulting list, or tax roll, is submitted to the Board of Supervisors for approval.
- Homestead Exemption: Process and approve applications for Homestead Exemption, which allows homeowners to exempt a portion of their property’s value from ad valorem (at value) taxes.
- Mapping: Maintain accurate ownership maps (often through Geographic Information Systems or GIS) and records to ensure property is listed to the correct owner.
Tax Collector Duties (Collection)
The Collector’s role is to prepare the final tax bills, collect the revenue, and properly account for and disburse those funds. This is the “Collection” part of the job.
- Billing and Collection: Prepare and mail out tax bills to property owners based on the approved tax rolls and the millage rates set by the Board of Supervisors and other taxing entities.
- Tax Types: Collect various taxes, including:
Ad Valorem Taxes on real estate and personal property.
Motor Vehicle Taxes, including vehicle tag renewals and titling fees (acting as an agent for the state DMV).
Mobile Home Taxes and registration fees.
Privilege Taxes on businesses and vending machines.
Disbursement: Account for and disburse the collected taxes to the correct entities, such as the county government, school districts, and municipalities.
Delinquency and Tax Sale: Hold an annual tax sale to sell property for any unpaid real estate taxes or special assessments, and maintain records for the redemption process.
Panola County Courthouse Batesville
151 Public Square
Batesville, MS 38606
Panola County Courthouse Sardis
215 South Pocahontas Street
Sardis, MS 38666
662-563-6270 Tax Assessor’s Office
662-563-6215 Tax Collector’s Office
662-487-2092