<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0708</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0002008771</cik>
        <entityName>PROPERTY HOLDING CORP</entityName>
        <issuerAddress>
            <street1>301 EAST SECOND STREET, SUITE 200B</street1>
            <city>PASS CHRISTIAN</city>
            <stateOrCountry>MS</stateOrCountry>
            <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
            <zipCode>39571</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>2282687422</issuerPhoneNumber>
        <jurisdictionOfInc>MISSISSIPPI</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2019</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Christopher</firstName>
                <middleName>H.</middleName>
                <lastName>Cheek</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>301 EAST SECOND STREET, SUITE 200B</street1>
                <city>PASS CHRISTIAN</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39571</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Secretary and Treasurer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName>E.</middleName>
                <lastName>Dolese</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>301 EAST SECOND STREET, SUITE 200B</street1>
                <city>PASS CHRISTIAN</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39571</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>President and CEO</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Randy</firstName>
                <lastName>Tillman</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>301 EAST SECOND STREET, SUITE 200B</street1>
                <city>PASS CHRISTIAN</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39571</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Vice President</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Gregory</firstName>
                <middleName>Ernest Alexander</middleName>
                <lastName>Morrison</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>301 EAST SECOND STREET, SUITE 200B</street1>
                <city>PASS CHRISTIAN</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39571</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jata</firstName>
                <middleName>E.</middleName>
                <lastName>Craighill</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>301 EAST SECOND STREET, SUITE 200B</street1>
                <city>PASS CHRISTIAN</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39571</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>Joseph</middleName>
                <lastName>Hainkel</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>301 EAST SECOND STREET, SUITE 200B</street1>
                <city>PASS CHRISTIAN</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39571</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Rick</firstName>
                <middleName>E.</middleName>
                <lastName>Bradley</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>301 EAST SECOND STREET, SUITE 200B</street1>
                <city>PASS CHRISTIAN</city>
                <stateOrCountry>MS</stateOrCountry>
                <stateOrCountryDescription>MISSISSIPPI</stateOrCountryDescription>
                <zipCode>39571</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Insurance</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06b</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <yetToOccur>true</yetToOccur>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isDebtType>true</isDebtType>
            <isSecurityToBeAcquiredType>true</isSecurityToBeAcquiredType>
            <isOtherType>true</isOtherType>
            <descriptionOfOtherType>Convertible Promissory Note convertible to Class A Common Stock</descriptionOfOtherType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>5000000</totalOfferingAmount>
            <totalAmountSold>0</totalAmountSold>
            <totalRemaining>5000000</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>0</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>PROPERTY HOLDING CORP</issuerName>
                <signatureName>Christopher H. Cheek</signatureName>
                <nameOfSigner>Christopher H. Cheek</nameOfSigner>
                <signatureTitle>Secretary and Treasurer</signatureTitle>
                <signatureDate>2024-05-01</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
