Property Ownership

Mississippi property taxes are levied on an ad valorem basis. 'Ad valorem' taxes on personal property used in a business differ from real property taxes because they are:

AExempt in Mississippi
BAssessed at a different rate than real property and may be levied by multiple taxing authorities✓ Correct
CIdentical to real property taxes in all respects
DOnly paid once when the property is acquired

Explanation

Personal property taxes (on business equipment, vehicles, etc.) are ad valorem but are assessed and taxed separately from real property, often at different assessment ratios and by different reporting methods.

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