Mississippi Trust Planning Guide

Quick tax summary for 2026

Why this matters for Mississippi families

Mississippi has one of the highest rates of heirs' property in the United States, concentrated in the Delta and Southwest Mississippi. The USDA estimates that heirs' property disproportionately affects Black landowners in Mississippi who have held land for generations without formal title transfers.

Mississippi probate law requires court involvement for most estate transfers, making a funded trust one of the most effective tools available to protect family land.

Practical planning moves

Probate in Mississippi:

• Mississippi probate is filed in Chancery Court. There is no simplified small-estate affidavit for real property — all real estate must pass through probate or be held in trust.
• For personal property only (no real estate) under $50,000, a small estate affidavit is available.
• Full probate can take 12–24 months and requires publication of notice to creditors.

Property tax:

• Mississippi offers a homestead exemption of up to $300 in assessed value reduction for owner-occupied homes, plus additional senior and disabled exemptions.
• The application deadline is April 1 each year at the county tax assessor's office.
• Heirs' property owners often lose homestead exemption eligibility because the property is not in their name — a deed correction or trust transfer may restore eligibility.

Medicaid estate recovery:

• Mississippi Division of Medicaid (DOM) pursues estate recovery against assets in the probate estate. Assets held in a funded trust are generally outside the probate estate.
• Consult an elder law attorney about MAPT planning — the 5-year look-back period means planning must begin well before a nursing home stay.

Heirs' property:

• Mississippi adopted the Uniform Partition of Heirs Property Act in 2020. This gives co-owners the right of first refusal before a partition sale and requires the court to consider non-monetary factors.
• The Mississippi Center for Justice provides legal assistance for heirs' property disputes in the Delta region.
• Pulling your deed from the county chancery clerk's office (most offer online access) is the first step in identifying title problems.

Source notes

• Mississippi Department of Revenue: dor.ms.gov
• Mississippi Division of Medicaid: medicaid.ms.gov
• Uniform Partition of Heirs Property Act (Miss. Code § 11-21A-1 et seq.)
• Mississippi Center for Justice: mscenterforjustice.org