Lowndes County Supervisors Propose Tax on Short-Term Rentals

New fee would align private vacation rentals with hotel tax rates

Published on Feb. 19, 2026

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The Lowndes County Board of Supervisors in Mississippi is moving forward with a proposed tax on short-term rental properties like Airbnb and VRBO. The new fee would put these private vacation rentals on the same tax footing as hotels and motels in the county. There are still a few steps before the ordinance takes effect, including a public hearing after a 30-day advertisement period.

Why it matters

The proposed tax aims to create parity between traditional hotel/motel accommodations and the growing short-term rental market in Lowndes County. Proponents argue this will ensure all lodging options are contributing equally to the local tax base, which can fund important community services and infrastructure.

The details

The new ordinance would levy an initial fee and an annual fee on short-term rental property owners, though the taxes themselves would be paid by guests rather than the owners. The Board of Supervisors estimates there are around 30 properties that would be affected by the new tax. This is similar to an ordinance recently passed by the neighboring City of Columbus.

  • The proposed ordinance will be advertised for 30 days before a public hearing is held.
  • After the public hearing, the Board of Supervisors will vote on whether to formally adopt the new short-term rental tax.

The players

Lowndes County Board of Supervisors

The governing body of Lowndes County, Mississippi that is proposing the new short-term rental tax.

Trip Hairston

The President of the Lowndes County Board of Supervisors, who explained that the tax would be paid by renters rather than property owners.

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What they’re saying

“The tax that is taxed on this, that will come back to the county, is a tax that would be levied upon somebody who is renting the property. So, this is not an additional tax on the owner. It's more of a tax on what somebody would pay when they rent the property. It's the same tax you would pay if you come to Columbus and rent a hotel room.”

— Trip Hairston, President, Lowndes County Board of Supervisors (WCBI)

What’s next

After the 30-day advertisement period, the Lowndes County Board of Supervisors will hold a public hearing on the proposed short-term rental tax. Following the public hearing, the Board will vote on whether to formally adopt the new ordinance.

The takeaway

This proposed tax aims to create parity between traditional hotel/motel accommodations and the growing short-term rental market in Lowndes County. If adopted, it would ensure all lodging options are contributing equally to the local tax base, which can fund important community services and infrastructure.