The rise in environmental low-frequency noise from human-induced activities due to global urbanization has had a noticeable effect on the health and life quality of urban residents. Despite the implementation of conventional noise mitigation methods, they are only effective within a narrowband frequency range and their efficiency deteriorates when dealing with low-frequency noise. To address the existing problem in noise attenuation, an acoustic resonant metasurface that incorporates sliced Helmholtz-resonator-like substructures with embedded roughened necks is designed to achieve low-frequency sound absorption within a subwavelength scale. The theoretical model of this metasurface is first established, and then parametric studies are conducted to analyze the impact of various geometrical parameters on the sound absorption effect of the proposed metasurface. Subsequently, the sound absorption performance of the proposed design is investigated through numerical and experimental studies using two samples at both single and broadband frequencies. Excellent absorption performances by the samples at a low-frequency spectrum have been achieved. To understand the underlying absorptive mechanism of the proposed metasurface models, theoretical investigations are conducted for acoustic impedance and complex frequency, while numerical studies are also carried out to examine the distribution of acoustic pressure, acoustic velocity and thermoviscous power dissipation density. The research findings presented in this study may facilitate the development of an effective acoustic barrier for low-frequency noise (≤ 200 Hz).