tax lien
Mississippi tax lien guide
Mississippi tax-sale purchasers hold an interest subject to redemption. Lee County describes a two-year owner redemption period before a purchaser may seek a tax deed.
Source review applies to the named instrument and scope in the worked example below. It does not cover every county procedure or transaction in Mississippi.
When does the clock start?
The tax-sale date starts the ordinary redemption period. Later tax payments require their own payment history.
How and when is a return earned?
1.5% per month or fraction
What amount earns a return?
Purchaser-entitled tax and sale-cost amount, excluding forfeited overbid and government damages
What happens at redemption?
A timely redemption pays through the designated county offices and prevents completion of the tax deed.
When does earning end?
After the redemption period, the purchaser must complete the Chancery Clerk deed process.
Does property use change the rules?
Classification sources checked 2026-09-15. Review applies to the procedures described below; calculator support is stated separately.
In the ordinary county tax-sale process reviewed, the published two-year redemption framework is not divided into residential and agricultural premium classes. Homestead exemptions instead affect the eligible owner’s annual taxes and require ownership and primary occupancy.
Sixteenth-section school-trust land is different: a tax sale can concern the leasehold rather than private fee ownership. An unredeemed lease sold to the state can merge into the public fee estate and be re-leased.
What to verify before bidding
Check the deed or school-trust lease, homestead application and occupancy, sale certificate, and chancery-clerk redemption record; distinguish leasehold from fee title.
What this calculator covers
The ordinary tax-sale example does not model school-trust lease forfeiture, exemption corrections or special owner-capacity extensions.
Try the rules
A worked redemption example
Mississippi ordinary tax-sale purchaser. Ordinary original tax-sale certificate, before two-year redemption expiry, no protected-person extension or later costs.
Purchaser-entitled tax and sale-cost amount, excluding forfeited overbid and government damages
The prefilled amounts and any collector conventions below are illustrative assumptions. Confirm those facts for an actual holding.
How the return grows
Interest over time.
Ordinary original tax-sale certificate, before two-year redemption expiry, no protected-person extension or later costs.
View values at each change
| Date | Interest and premium |
|---|---|
| Jan 15, 2026 | $0.00 |
| Jan 16, 2026 | $12.00 |
| Feb 16, 2026 | $24.00 |
| Mar 16, 2026 | $36.00 |
| Apr 16, 2026 | $48.00 |
| May 16, 2026 | $60.00 |
| Jun 16, 2026 | $72.00 |
| Jul 16, 2026 | $84.00 |
| Aug 16, 2026 | $96.00 |
| Sep 16, 2026 | $108.00 |
| Oct 16, 2026 | $120.00 |
| Nov 16, 2026 | $132.00 |
| Dec 16, 2026 | $144.00 |
| Jan 16, 2027 | $156.00 |
| Feb 16, 2027 | $168.00 |
| Mar 16, 2027 | $180.00 |
| Apr 16, 2027 | $192.00 |
| May 16, 2027 | $204.00 |
| Jun 16, 2027 | $216.00 |
| Jul 16, 2027 | $228.00 |
| Aug 16, 2027 | $240.00 |
| Sep 16, 2027 | $252.00 |
| Oct 16, 2027 | $264.00 |
| Nov 16, 2027 | $276.00 |
| Dec 16, 2027 | $288.00 |
| Jan 15, 2028 | $288.00 |
1.5% per month or fraction Values use the inputs above and the same calculator as the worked example.
- Interest
- $36.00
- Minimum top-up at redemption
- $0.00
- Redemption premium
- $0.00
- Statutory interest and premium at redemption
- $36.00
Estimated repayment including the documented base: $836.00.
- Ordinary original tax-sale certificate, before two-year redemption expiry, no protected-person extension or later costs.
- The overbid is not returned. This is the purchaser distribution, not the owner’s total redemption bill.
- Amounts describe this scoped investor entitlement estimate, not received cash or a complete owner payoff.
Illustrative statutory components only, not investment profit. Nonrefundable overbids and fees can produce a loss even when interest is earned. Cash receipts, property value, sale proceeds and booked income are separate.
Before you bid
What to watch for
- Lee County says the overbid is not returned on redemption and earns no interest; a large overbid can produce a loss.
- Calculator scope: Ordinary original tax-sale certificate, before two-year redemption expiry, no protected-person extension or later costs.
Read the rules
Official sources
Use the governing law and the county’s sale terms to confirm the rules for your certificate or deed.
Keep reading
Related guides
Compare nearby states, then return to the full library or the product page that matches this instrument.