Seven out of the last eight meetings between the clubs have ended in a draw, with the Jambos winning 2-1 at Tynecastle on Boxing Day last season.
Both sides meet in Gorgie on July 30 as a new league campaign gets under way and Mackay told County's official Twitter account: "It’s a tough start for us. Hearts at Tynecastle – it doesn't get too much harder than that.
"We had some real good games against them last season so looking forward to it.
"It would have been good to get an opener at home but you deal with the situation as it is.
"Hearts away then Celtic at home is a tough start but at the same time we are really looking forward to getting going."