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Harrison County, MS

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Harrison County, Mississippi — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (the 2-year redemption period, the Chancery Clerk’s three-method notice, the § 27-41-77 overbid-to-owner rule, surplus rights, statutes, and case law) lives on the parent page → mississippi. This page covers how Harrison County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seats / two judicial districts (the defining quirk): Harrison County, like a handful of Mississippi counties, is split into two judicial districts, each with its own courthouse and its own set of county-office service windows: the First Judicial District seated in Gulfport (1801 23rd Ave.) and the Second Judicial District seated in Biloxi (730 Dr. Martin Luther King, Jr. Blvd.). The Tax Collector, Chancery Clerk, and Chancery Court all operate in both. The tax sale is run separately for District 1 and District 2, and bidder funds cannot be transferred between the two districts. Population ~208,809 (FIPS 28047). (Source: Chancery Clerk; Tax Sale (GovEase))
  • Recording unit: county; land records, delinquent-tax records, and redemption are administered by the Harrison County Chancery Clerk (Angela Thrash). The annual tax sale itself is conducted by the Tax Collector (Sharon Nash Barnett). (Source: Chancery Clerk; Tax Collector)
  • Parent legal framework: mississippi (redeemable-tax-deed state; Miss. Code Title 27, Chs. 41/43/45).

C1. Local Tax Sale

  • Conducts own sale? Yes, online — separately for each judicial district. · Platform: GovEase — “It will be conducted exclusively online at govease.com.” (Source: Tax Sale (GovEase))
  • Calendar: annual, held on the last Monday in August — Harrison uses the late-August statutory option (Miss. Code § 27-41-59 alternative, mississippi §1), not the first-Monday-in-April date. The county page states the sale runs “beginning at 8:30am and ending at 4:30pm. The sale will continue daily until all parcels are sold.” Unpaid taxes go to the sale if not received by 5 p.m. the Friday before the sale date. (Source: Tax Sale (GovEase); Tax Collector)
  • Bidding method: premium / overbid (state mechanics, mississippi §1). Per the county page: “Any amounts placed above the face value amount would be considered an ‘overbid.’ The purchaser does not earn interest on the ‘overbid,’ only on the face value amount. Bidders do not receive the ‘overbid’ back.” The overbid is escrowed for the former owner under Miss. Code § 27-41-77 (mississippi §3). (Source: Tax Sale (GovEase))
  • Rate within statutory range: statewide — redemption yields the purchaser 1.5%/month (18%/yr) interest on the face value + 5% damages (mississippi §1); Harrison sets no local deviation.
  • Registration / deposit: bidders must “register and submit a W9 at govease.com” (previous registrants must re-register). Bid funds are paid by certified funds — “cashier’s checks, cash or money orders”; credit cards (Visa, Mastercard, Discover) incur “an additional 2.25% NON-REFUNDABLE convenience fee.” The office recommends depositing funds before sale day. Critical district-fund rule: “When submitting your payment, you must designate how much money goes towards which Judicial District. Funds cannot be transferred from one Judicial District to the other.” Exact GovEase deposit/hold dollar figure not published on the county site — needs_verification. (Source: Tax Sale (GovEase))
  • Bidder requirements: open to the public (out-of-state investors permitted statewide, mississippi §11b); you must register as a tax purchaser — “You CANNOT simply ‘pay the back taxes’ and become the owner.” County officials/employees are barred from buying in their home county (Miss. Code §§ 25-4-105/109, mississippi §1). (Source: Land Redemption; Tax Sale (GovEase))
  • Delinquent list location: the delinquent-parcel list is published two weeks prior in the Gazebo Gazette (thegazebogazette.com), is searchable at deltacomputersystems.com, and physical copies are sold at the Tax Collector’s Office. (Source: Tax Sale (GovEase))

C2. Local Redemption → framework: right-of-redemption

  • Where/how to redeem locally: redemption is handled by the Chancery Clerk’s Land Redemption Department, not the Tax Collector. Per the county: “The Land Redemption Department handles the collection of property taxes after the Tax Collector has sold them at a tax sale… You can pay (redeem) these taxes up to 2 years from the date of the tax sale,” including back taxes, interest at 1.5% monthly, fees, and penalties. Payment can be made online via the Pay Delinquent Taxes portal (landrecords.co.harrison.ms.us/DuProcessLandRedemption) or at either district office. The 2-year period and full formula (taxes + 1.5%/month + 5% damages
  • Local fees: statewide redemption costs apply (1.5%/month interest, 5% damages, sheriff/clerk/ publication notice fees, 3% clerk fee on the redemption total — mississippi §2/§10); a 2.25% non-refundable convenience fee applies to credit-card payments. No other Harrison-specific deviation located.
  • Redemption contact: Harrison County Chancery Clerk — Land Redemption Department.
    • District 1 (Gulfport): 1801 23rd Ave., Gulfport, MS 39501 · (228) 865-4036 (Land Redemption direct line (228) 865-4031 — Office Manager Norma Lear / Supervisor Patty Johnson).
    • District 2 (Biloxi): 730 Dr. Martin Luther King, Jr. Blvd., Biloxi, MS 39530 · (228) 435-8220. (Source: Land Redemption)
  • Deviations from state default: none beyond the two-district administration — a parcel’s redemption file follows the district (Gulfport vs. Biloxi) in which the land sits. Harrison otherwise follows the Title 27 Ch. 45 framework (mississippi §2). The county’s published maturity calendar shows the mechanics in operation: for 2023 taxes, maturity/final redemption date 8/26/2026; 1st notice mailed 3/23/2026, sheriff notices served 4/1/2026, 2nd notice 6/22/2026. (Source: Land Redemption)

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

  • Claim filing venue: the Harrison County Chancery Clerk (and County Treasury) holds tax-sale overbid/excess proceeds. Where a parcel sells for more than the face amount (taxes/interest/ fees/penalties), the Tax Collector reports the excess to the Chancery Clerk, who pays it into the County Treasury, held in escrow for the record owner at the time of sale under Miss. Code § 27-41-77 (mississippi §3). The former owner must affirmatively request the overbid — there is no statutory notice — within 2 years of the expiration of the maturity date (Miss. Code § 27-41-77, mississippi §3/§3b). File the request with the Chancery Clerk:
    • District 1: 1801 23rd Ave. / P.O. Drawer CC, Gulfport, MS 39502 · (228) 865-4036.
    • District 2: 730 Dr. MLK Jr. Blvd. / P.O. Box 544, Biloxi, MS 39533 · (228) 435-8220. (Source: Chancery Clerk; overbid rule mississippi §3)
  • Claim form: no Harrison-specific overbid/excess-proceeds claim form was located on the county website; in practice the request is made in writing to the Chancery Clerk. — needs_verification (county-published surplus-claim form/written procedure).
  • Local deadline notes: the § 27-41-77 2-years-after-maturity window governs (≈4 years after the sale, since maturity falls 2 years after the sale); unclaimed overbids are retained by the county, not escheated to the State (mississippi §3b).
  • Unclaimed-list published? No dedicated Harrison overbid/excess-funds list was located on the county website (the Land Redemption page publishes maturity calendars and a redemption-payoff portal, not an overbid list). — needs_verification (whether Harrison publishes an unclaimed-overbid list).

▸ For Investors / Operators — Harrison runs the front-end auction on GovEase on the last Monday in August, separately for District 1 (Gulfport) and District 2 (Biloxi) — and your bid funds cannot move between districts, so allocate before sale day. The purchaser acquires a lien/certificate that matures to a tax deed only after the 2-year redemption period and the Chancery Clerk’s mandatory three-method notice (certified mail + sheriff/constable service + publication in the Gazebo Gazette) — defective notice voids the sale (mississippi §6). Any overbid you pay above face value is not refundable to you; it is escrowed for the former owner (Miss. Code § 27-41-77) and you earn interest only on the face value. Path to marketable title runs through an Eighth Chancery District suit to confirm the tax title plus the § 15-1-15 three-year-possession bar (mississippi §5b); for surviving liens (easements survive; mortgages generally do not given proper notice; IRS § 7425 120-day redemption) see mississippi §7b.

▸ For Former Owners — Redeem through the Chancery Clerk’s Land Redemption Department (Gulfport 228-865-4036 / 228-865-4031, or Biloxi 228-435-8220 for 2nd-district parcels; online “Pay Delinquent Taxes” portal), not the Tax Collector. If your property sold for more than the taxes and costs, that overbid belongs to you as the record owner at the time of sale — but the county sends no notice; you must request it from the Chancery Clerk within two years of the maturity-date expiration, or the county keeps it (Miss. Code § 27-41-77).

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Tax Collector (conducts the sale)Sharon Nash Barnett1801 23rd Ave., Gulfport, MS 39501 (P.O. Box 1270, Gulfport 39502) · 2nd Dist.: 730 Dr. MLK Jr. Blvd., Biloxi 39530 · Multi-Services: 12423 Seaway Rd., Gulfport228-865-4039 / 228-865-4040 ext. 3; 228-435-8242harrisoncountyms.gov/goverment/tax_collector
Chancery Clerk (redemption / surplus / land records)Angela Thrash1801 23rd Ave., Gulfport, MS 39501 (P.O. Drawer CC, Gulfport 39502) · 2nd Dist.: 730 Dr. MLK Jr. Blvd., Biloxi 39530 (P.O. Box 544, Biloxi 39533)228-865-4036 (Gulfport); 228-435-8220 (Biloxi); Land Redemption 228-865-4031harrisoncountymschanceryclerk.gov
Chancery Court (quiet-title / confirm-tax-title venue)Eighth Chancery District — Chancellors Jim Persons (Pl. 1), Jennifer Schloegel (Pl. 2), Margaret Alfonso (Pl. 3), Carter Bise (Pl. 4)Gulfport & Biloxi courthouses (Clerk maintains file)228-865-4036 (Clerk)harrisoncountymschanceryclerk.gov/chancerycourt.asp
Tax Assessor (parcel/valuation; not the sale)—1801 23rd Ave., Gulfport, MS 39501228-865-4040harrisonms.geopowered.com/propertysearch

(Sources: Tax Collector; Chancery Clerk; Land Redemption; Chancery Court)

Mississippi tax sales are conducted by the Tax Collector, not the Sheriff; the Sheriff is omitted as not applicable to tax-sale or redemption procedure here.

C5. Local Procedure Notes

  • Two-judicial-district split: Harrison runs the tax sale separately for District 1 (Gulfport) and District 2 (Biloxi) on GovEase, and parcel lists, results, and redemption files are kept by district. Confirm which district a parcel sits in before registering, bidding, or redeeming. (Source: Tax Sale (GovEase))
  • District funds are siloed: “Funds cannot be transferred from one Judicial District to the other” — a Harrison-specific funding rule that distinguishes it from single-district counties; you must pre-designate how much of your deposit applies to each district. (Source: Tax Sale (GovEase))
  • Sale date choice: Harrison elects the last Monday in August statutory date (8:30 a.m.–4:30 p.m., continuing daily until all parcels are sold), not the first-Monday-in-April option. Plan registration and funding around late July / August. (Source: Tax Sale (GovEase))
  • Two-office split: the Tax Collector runs the auction; the Chancery Clerk’s Land Redemption Department takes over post-sale for redemption payoffs and holds the escrowed overbid — a common point of confusion. (Source: Land Redemption)
  • Online-only auction: Harrison conducts the tax-lien sale exclusively online via GovEase; in-person bidding at the courthouse is not the operative method. (Source: Tax Sale (GovEase))

C6. Records Access

C8. Title & Quiet Title

  • Title type: redeemable tax deed — purchaser holds a lien/certificate that matures to a tax deed after the 2-year redemption period if unredeemed (state mechanics, mississippi §0/§7).
  • Quiet title action — required? Not statutorily required to perfect title (it matures administratively), but strongly advised: a tax deed is only prima facie evidence, and a suit to confirm the tax title is the standard way to make it marketable. The county’s own Land Redemption page states new owners must “get confirmation of title through the Chancery Court to receive a clear title of ownership” (mississippi §5b/§7). (Source: Land Redemption)
  • Type / court: judicial — filed in the Chancery Court under Miss. Code § 11-17-1. In Harrison the venue is the Eighth Chancery District (covering Hancock, Harrison, and Stone counties; Chancellors Jim Persons, Jennifer Schloegel, Margaret Alfonso, Carter Bise), with the Chancery Clerk (Angela Thrash) maintaining the file; the suit is filed in the judicial district (Gulfport or Biloxi) where the land sits. (Source: Chancery Court; confirmation-suit framework mississippi §5b)
  • Typical timeline / cost: not separately published for Harrison; statewide a confirmation suit plus the § 15-1-15 three-year-possession bar governs marketability. needs_verification of Harrison-specific Chancery quiet-title timeline and attorney-fee benchmarks (state page also flags this — mississippi §5b).
  • Title insurers active locally: Harrison (2nd JD) is an active title-search market — the Land Title Association of Mississippi lists abstractors servicing the county (Elizabeth Beatty, Fay Barrett, Sean Beatty, Santita Newsom, Bobbie Jo Kemp, Daniel Keating, Luke Williams, Kiara Taite, Khristen Pello, Security American Title, Jana Calcote, Dennis Holifield); e-recording via Simplifile and CSC. Specific underwriters writing policies on tax-deed title locally were not confirmed — needs_verification (underwriter deed-seasoning practice). (Source: LTAMS — Harrison County 2nd JD)

C9. Purchaser Obligations

  • Subsequent-tax payment office: subsequent-year taxes are paid to the Harrison County Tax Collector (1801 23rd Ave., Gulfport, 228-865-4039; or the Biloxi office for 2nd-district parcels); a prior/subsequent purchaser may pay later years’ “subs” to protect the lien, recoverable in redemption (Miss. Code § 27-41-31, mississippi §1). Online payment at harrison.ibcpayments.com. (Source: Tax Collector)
  • Notice-to-owner procedure: the statutory redemption notice (certified mail [two notices] + sheriff/constable service + publication in the Gazebo Gazette, issued during the maturity year) is performed by the Chancery Clerk’s Land Redemption Department, not the purchaser, under Miss. Code §§ 27-43-1/3 — defective notice voids the sale (mississippi §6). The county’s Land Redemption page documents this process and its calendar dates. (Source: Land Redemption; notice framework mississippi §6)
  • Redemption-payment office (where the owner goes to redeem): Chancery Clerk Land Redemption Department, Gulfport (228-865-4031/-4036) or Biloxi (228-435-8220) for 2nd-district parcels; online payoff via the Pay Delinquent Taxes / DuProcess portal. (Source: Land Redemption)
  • Occupancy / access during redemption: the certificate conveys “perfect title… but without the right of possession” during the 2-year redemption window — the purchaser has no right of possession until maturity (mississippi §0/§1). No Harrison-specific occupancy ordinance was located. needs_verification of any local possession practice.

C10. Local Restrictions

  • Land bank: none identified for Harrison County. Mississippi has no confirmed enacted statewide land bank act as of 2026 (HB 958 / 2023 introduced; enactment unconfirmed — mississippi §11b); no Harrison County land bank entity was located. — needs_verification of any Gulfport/Biloxi/Harrison municipal land bank.
  • Right of first refusal: none identified at the county tax-collector sale. Municipal/SOS ROFR mechanics in Mississippi attach to the Secretary of State tax-forfeited-lands path (state-struck parcels), where a municipality has priority to acquire — not the third-party county GovEase sale (mississippi §11b). No Harrison-specific ROFR at the GovEase sale was found.
  • Entity / insider notes: county officials and employees (including Chancery Clerk staff) may not buy at the tax sale in their home county under the Ethics in Government Act (Miss. Code §§ 25-4-105/109, mississippi §1). No Harrison-specific entity restriction beyond statewide rules was located.

C7. Meta

  • parent_state: mississippi
  • last_verified: 2026-06-02
  • confidence: 0.82
  • completeness_score: 0.92
  • gap_score: 7
  • sources:
    • {type: official_county, url: https://harrisoncountyms.gov/goverment/tax_collector/tax_sale_govease.php, retrieved: 2026-06-02} — Tax Sale / GovEase page: exclusively online at govease.com; last Monday in August, 8:30am–4:30pm continuing daily; register + submit W9; certified funds (cashier’s check/cash/money order), 2.25% non-refundable card convenience fee; funds designated per Judicial District and non-transferable; overbid (no interest, not refunded to bidder); delinquent list in Gazebo Gazette / deltacomputersystems.com; contact Sharon Nash Barnett 228-865-4040 / 228-435-8242.
    • {type: official_county, url: https://harrisoncountyms.gov/goverment/tax_collector/index.php, retrieved: 2026-06-02} — Tax Collector Sharon Nash Barnett (term ends 12/31/2027); Gulfport (1801 23rd Ave; P.O. Box 1270, 39502; 228-865-4039 / 228-865-4040 ext. 3), Biloxi (730 Dr. MLK Jr. Blvd), Multi-Services (12423 Seaway Rd); deadline Feb 1; unpaid taxes to sale if not received by 5pm Friday before sale; ibcpayments.com / deltacomputersystems.com; kiosks D’Iberville/Long Beach/Pass Christian.
    • {type: official_county, url: https://harrisoncountymschanceryclerk.gov/, retrieved: 2026-06-02} — Chancery Clerk Angela Thrash; District 1 Gulfport (1801 23rd Ave; P.O. Drawer CC, 39502; 228-865-4036) and District 2 Biloxi (730 Dr. MLK Jr. Blvd; P.O. Box 544, 39533; 228-435-8220); Land Recording and Land Redemption departments; two-year redemption; Pay Delinquent Taxes portal.
    • {type: official_county, url: https://www.harrisoncountymschanceryclerk.gov/landredemption.asp, retrieved: 2026-06-02} — Land Redemption Department: redeem within 2 years of sale (taxes + 1.5%/month interest + fees + penalties); maturity-year notice (2 certified mailings + sheriff/constable + Gazebo Gazette publication); 2023-tax maturity 8/26/2026 (1st notice 3/23/2026, sheriff 4/1/2026, 2nd notice 6/22/2026); confirmation of title through Chancery Court; staff (Norma Lear 228-865-4031, Patty Johnson; Biloxi deputies); must register as tax purchaser.
    • {type: official_county, url: https://www.harrisoncountymschanceryclerk.gov/chancerycourt.asp, retrieved: 2026-06-02} — Chancery Court page; Eighth Chancery District (Hancock/Harrison/Stone); Chancellors Jim Persons, Jennifer Schloegel, Margaret Alfonso, Carter Bise.
    • {type: records_portal, url: https://landrecords.co.harrison.ms.us, retrieved: 2026-06-02} — Land Records Online: grantor/grantee, legal description, or recording-info search across both judicial districts.
    • {type: records_portal, url: https://landrecords.co.harrison.ms.us/DuProcessLandRedemption, retrieved: 2026-06-02} — Pay Delinquent Taxes (DuProcess Land Redemption payoff portal).
    • {type: official_county, url: https://harrisoncountyms.gov/goverment/chancery_clerk/land_records_online.php, retrieved: 2026-06-02} — Land Records Online description (search both First/Gulfport and Second/Biloxi districts).
    • {type: gis_portal, url: https://harrisonms.geopowered.com/propertysearch/, retrieved: 2026-06-02} — Harrison County Property Search / PSA (owner, address, parcel, PPIN).
    • {type: gis_portal, url: https://harrisoncountyms.gov/departments/g.i.s_/index.php, retrieved: 2026-06-02} — Harrison County GIS department map services.
    • {type: industry, url: https://ltams.org/counties/harrison-county-2nd-jd/, retrieved: 2026-06-02} — Land Title Association of Mississippi Harrison 2nd JD page (abstractors; Simplifile/CSC e-recording).
    • {type: official_procedure, url: https://govease.helpscoutdocs.com/article/130-mississippi-tax-sale-overview, retrieved: 2026-06-02} — GovEase Mississippi tax-sale overview (registration W-9; premium overbid; 1.5%/mo; 2-yr redemption).
  • needs_verification:
    • Exact GovEase deposit/hold dollar amount or bid-funding minimum specific to the Harrison sale (county references registration + per-district fund designation but does not publish a figure).
    • Whether Harrison publishes a county-specific surplus / excess-overbid claim form and written procedure (beyond the general § 27-41-77 request to the Chancery Clerk).
    • Whether Harrison publishes an unclaimed-overbid / excess-funds list.
    • Harrison-specific Eighth Chancery District quiet-title (tax-title confirmation) timeline and cost benchmarks.
    • Title-insurance underwriters writing policies on Harrison tax-deed title and their deed-seasoning requirements.
    • Any Gulfport/Biloxi/Harrison municipal land bank or local right-of-first-refusal at the tax sale (none located; statewide land bank act enactment also unconfirmed — mississippi §11b).
    • Any Harrison-specific occupancy/possession practice during the redemption period.
  • cross_links: mississippi, right-of-redemption, surplus-funds, third-party-recovery-rules, due-process-notice, treasurer-sale, tyler-v-hennepin-county, jones-v-flowers
  • changelog:
    • 2026-06-02 — Initial population from Harrison County official sources (Tax Collector index + Tax Sale/GovEase page, Chancery Clerk home, Land Redemption Department, Chancery Court page, Land Records Online, DuProcess Land Redemption payoff portal, GIS department, Property Search/PSA) plus LTAMS Harrison 2nd-JD page and GovEase Mississippi overview. Confirmed: GovEase platform run separately for the two judicial districts with non-transferable per-district funds; last-Monday-in-August sale (8:30am–4:30pm daily); register + W9; 2.25% card convenience fee; overbid escrow under § 27-41-77; redemption via Chancery Clerk Land Redemption Dept (Angela Thrash; Gulfport 228-865-4036/-4031, Biloxi 228-435-8220) with online payoff portal and documented maturity calendar; Eighth Chancery District quiet-title venue (Persons, Schloegel, Alfonso, Bise). Flagged 7 needs_verification items.

▸ For Investors / Operators — Harrison auctions tax liens on GovEase on the last Monday in August, run separately for District 1 (Gulfport) and District 2 (Biloxi) — confirm a parcel’s district before registering, and remember your bid funds cannot move between districts. You buy a lien that matures to a deed only after the 2-year redemption and the Chancery Clerk’s three-method notice — and your overbid above face value is not refundable to you, earning no interest (Miss. Code § 27-41-77). For marketable title, plan an Eighth Chancery District tax-title confirmation suit and the § 15-1-15 possession bar (mississippi §5b/§7b).

▸ For Former Owners — Redeem through the Chancery Clerk’s Land Redemption Department (Gulfport 228-865-4036 / 228-865-4031, or Biloxi 228-435-8220 for 2nd-district parcels; online “Pay Delinquent Taxes” portal), not the Tax Collector. If your property sold for more than the taxes and costs, that overbid is yours as record owner at the time of sale — but you get no notice and must request it from the Chancery Clerk within two years of the maturity-date expiration, or the county keeps it (Miss. Code § 27-41-77).

Legal information, not legal advice. This page summarizes local operational procedure; verify every deadline and amount against the cited official Harrison County sources and the parent mississippi page before acting. Last verified: 2026-06-02.

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