Leake County, MS tax sales

County offices

County notes

• •The Tax Collector / Assessor is Lucas Brown. The county page lists phone 601-267-3021, fax 601-267-6131, and hours of Monday to Friday, 8:00 a.m. to 5:00 p.m. except legal holidays. The page states the Tax Collector "must advertise and hold a tax sale once a year for any unpaid taxes on real estate or any special assessments."
• •The Chancery Clerk holds the sale record and processes redemption. Leake County Chancery Clerk Dot Merchant, 101 Court Sq # 309, Carthage, MS 39051, mailing address PO Box 72, Carthage, MS 39051, phone 601-267-7371.
• •The county's Purchasing Real Property page states: "It then becomes the duty of The Chancery Clerk to collect all delinquent years taxes before the current year can be paid", and "An individual has two years from the date of this sale to redeem their property. If it is not redeemed before that two years is up, then it matures to the State or if an individual purchased it at the Tax Sale, that individual is given a Tax Deed."
• •The same county page notes delinquent taxes are payable by "cash or money order" with "NO PERSONAL CHECKS ACCEPTED AFTER JUNE 30TH."
• •GovEase's Mississippi county contact list names Lucas Brown at (601) 267-3021 for Leake County, which matches the Tax Collector / Assessor page on the county site.
• •The county's online tax payment portal at taxes.paystar.io handles current tax payments. It returned no delinquent or tax sale list when fetched, so it is not a sale list source.
• •GovEase's Mississippi overview states the purchaser "will be reimbursed the face value amount of the lien plus 1.5% interest per month" and that owners have "a statutory redemption period of 2 years from the date of sale." Confirm figures against Miss. Code Ann. Title 27 before relying on them.

Mississippi rules

Max interest rate

18% per year, set by statute (bidding is on price)Miss. Code Ann. 27-45-3 - Persons who may redeem landMiss. Code Ann. 27-45-3Verified Aug 6, 2026

Minimum return

1.5% floor at redemptionMiss. Code Ann. 27-45-3 - Persons who may redeem landMiss. Code Ann. 27-45-3Verified Aug 6, 2026

Redemption

Miss. Code Ann. 27-43-1 requires the chancery clerk to issue notice to the record owner within 180 days and not less than 60 days before the redemption period expires. Miss. Code Ann. 27-43-3 then requires the sheriff or a constable to serve a resident owner, the clerk to mail the notice by registered or certified mail, and the owner's name and the legal description to be published in a county newspaper at least 45 days before the period ends. Recorded lienors get their own notice. If the clerk inadvertently fails to send the notice, the sale is void. The clerk's fees for that work are taxed against the owner on redemption and against the purchaser if the land is not redeemed.Miss. Code Ann. 27-45-3 - Persons who may redeem landMiss. Code Ann. 27-45-3Verified Aug 6, 2026

Surplus proceeds

Any amount bid above the taxes and costs is reported to the chancery clerk and paid into the county treasury. If the land is redeemed, or the purchaser's title is defeated or set aside, the county keeps the excess. If the land is not redeemed, the former owner may request the excess after the redemption period ends, and the county keeps it if no request comes within two years.Miss. Code Ann. 27-41-77 - Sales of land for taxes; disposition of excess in amount bidMiss. Code Ann. 27-41-77Verified Aug 6, 2026

Governing statute

Miss. Code Ann. Title 27, Chapter 41Miss. Code Ann. 27-41-59 - Sales of land for taxes; conduct of sale; online bidding and saleMiss. Code Ann. 27-41-59Verified Aug 6, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

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