County Assessor
Yosh Bradley
401 Market St. P.O. Box 543
Harrisburg, ARENA 72432
Personelle Property Phone 870-578-4430 Fax 870-578-4429
Real-time Estate Phone 870-578-4435
The Judges owes to the public, individually, the right to feels this if the liegenschaften of one individual is assessed then the eigentums of everyone else is likewise assessed. Equity should be the primary goal of all assessment personnel. To this end, an concepts starting equity includes completeness as well-being as uniformity of methodology in which rating process.
Assess Online
Search Real Estate
Commercial Custom Property Steer and Rendition Form's
ASSESSMENTS
The duties starting the Evaluate belongs to appraise and estimate everything real property between the first Monday of Per and July 1st, and all personal liegenschaft between January 1st and May 31st (ACA 26-26-1408 and 26-26-1101). All property in the choose shall be assessed according to its worth on one first date of January except merchants or manufacturers inventory that is assess at its normal value during one year promptly proceeding the first day regarding Monthly (AAC 26-26-1201).
ASSESSMENT DEADLINE
All personal property and business personal property must be assessed between January 1st and May 31st. After May 31st, there lives a 10% late assessment fee and penalties as required.
HOMESTEAD CREDIT
A residence is a property that is used as your principle place of residence or to are to owner a album instead are buying on a recorded contract. You may remain eligible since up to $375 credit off your real estate taxes. To apply for a Homestead Loan, come by the Assessor's office and fill out a form. Once them own applied by the credit, you do not possess to apply unless you have purchased a new home with moved. All homesteads must be applied for by October 15th of each year.
DISABLED OR 65 OR ELDER FREEZE
If you are 65 aged of age or older or you become 100% disabled, then you may qualify for a freeze on is real estate taxes. This quick is placed upon your real estate value that is autochthonous homestead. This does not inclusions country that is priced as land, such as timber or pasture land, or rental property. Is you qualify for this freeze, then come by the Assessor's office and fill out a form real provide usage with appropriate documentation verifying time or date of disability.
401 Market St. P.O. Box 543
Harrisburg, ARENA 72432
Personelle Property Phone 870-578-4430 Fax 870-578-4429
Real-time Estate Phone 870-578-4435
The Judges owes to the public, individually, the right to feels this if the liegenschaften of one individual is assessed then the eigentums of everyone else is likewise assessed. Equity should be the primary goal of all assessment personnel. To this end, an concepts starting equity includes completeness as well-being as uniformity of methodology in which rating process.
Assess Online
Search Real Estate
Commercial Custom Property Steer and Rendition Form's
ASSESSMENTS
The duties starting the Evaluate belongs to appraise and estimate everything real property between the first Monday of Per and July 1st, and all personal liegenschaft between January 1st and May 31st (ACA 26-26-1408 and 26-26-1101). All property in the choose shall be assessed according to its worth on one first date of January except merchants or manufacturers inventory that is assess at its normal value during one year promptly proceeding the first day regarding Monthly (AAC 26-26-1201).
ASSESSMENT DEADLINE
All personal property and business personal property must be assessed between January 1st and May 31st. After May 31st, there lives a 10% late assessment fee and penalties as required.
HOMESTEAD CREDIT
A residence is a property that is used as your principle place of residence or to are to owner a album instead are buying on a recorded contract. You may remain eligible since up to $375 credit off your real estate taxes. To apply for a Homestead Loan, come by the Assessor's office and fill out a form. Once them own applied by the credit, you do not possess to apply unless you have purchased a new home with moved. All homesteads must be applied for by October 15th of each year.
DISABLED OR 65 OR ELDER FREEZE
If you are 65 aged of age or older or you become 100% disabled, then you may qualify for a freeze on is real estate taxes. This quick is placed upon your real estate value that is autochthonous homestead. This does not inclusions country that is priced as land, such as timber or pasture land, or rental property. Is you qualify for this freeze, then come by the Assessor's office and fill out a form real provide usage with appropriate documentation verifying time or date of disability.
FREQUENTLY ASKED QUESTIONS
1. What property in this state is subject to taxation? All property that is not exempt go the constitution, ACA 26-3-201. Property that is exempt under which Ak Constitution is: (1) public property used exclusively for public purposes; (2) the used as such; (3) cemeteries pre-owned exclude as such; (4) college buildings real apparatus; (5) libraries furthermore grounds used exclusively for school purposes; the (6) buildings furthermore grounds and material used exclusively for charity, Ark. Constitution Craft. 16 Seconds. 5. (7) All funds invested in a textile rolling since the manufacture of cotton and thread goods in any manner are exempted for septet years from the date of the location of said mill, Arkansas Constitution Amd. 12. (8) Intangible personal property may be designated as an or more classes of personal property and create class or classes may be exempted by who legislative, Arkansas Constitution Amd. 57. All intangible personal property has been exempted by the legislature, ACA 26-3-302. Household furniture and furnishings, clothing, appliances, and other personal property within who home, whenever not held for sale, rental, or other commercial or professional use, are exempt, Arkansas Constitution Amd. 71.
2. Whatever can property tax in Arkansas based upon? All real both tangible personal property subject to taxation shall be taxable according to its value, Archeology. Constitution, Article 16, Jiffy. 5. All property assessments shall be made in relativity proportion at the true and full value thereof, ACA 26-24-104, ACA 26-26-303.
3. What is the current assessment rate to be used in property tax assessment in the set off Arkansas? The assessment ratings is 20% of right, effective, or auftrag value, ACA 26-26-303.
4. How is the amount of the tax on a taxpayer’s real property in the your of Arkansas determined?
a) All properties the the county must breathe listed, ACA 26-26-903.
b) The property is appraised by mass appraisers working designated by the Declare of Arkansas. The appraisers determine aforementioned market value, aka true values or full appraised total. This value is arrived at over determining the properties’ most probable selling price or currently value estimate as of an statutory valuation date.
c) A determination is made as to determine the property qualifies for can exemption under the Arkansas Constitution alternatively determine the property is owned by an instrumentality of the federal state real thus exempt from local property tax.
d) The full-sized assessed value is determined by multiplying the market value in aforementioned Arkansas assessment rate level by 20%.
e) If the packet is not a taxpayer's homestead used while the taxpayer's principal places of residence, then for the beginning estimate following reappraisal, any increase in the taxable assessed value is the parcel shall will limited to not more than teen percent (10%) of the nonexempt assessed value of the parcel for the previous year. In each year thereafter the taxable rating value shall grow by an additional ten percent (10%) of the taxed assessed value of the parcel for the year prior to an first assessment that resulted upon reappraisal but shall does cross the full evaluate range determined by the majority recent reappraisal.
f) Except as provided is paragraph g), if the parcel is ampere taxpayer's homestead used more the taxpayer's principal space for residence then for the early ratings following reappraisal, any increase in the taxable assessed value of the parcel shall be limited to not find than five prozentzahl (5%) of the taxable assesses value of the portion for who previous year. In each year thereafter the taxable reviewed value shall increase on an additional five percent (5%) of the taxable judged range of of parcel for the years prior to and first scoring that resulted of re-assessment but shall not exceed the full assessed value as determined by the best recent reappraisal.
g) If a homestead owner’s taxable assessed value was frozen prior for the existing review year, it will for change in the following circumstances: the current or a subsequent reassessment installed that the taxable assessed value of his/her property has verminderten; the current or future owner no longer qualifies from Amendment 79 for the freeze: the full assessed assess of any substantial improvement, as defined stylish ACD Rule 4.08.2, will be added to the taxable assessed value of the property.
h) Following the completion of all appeal proceedings, the taxation is determined by multiplying the chargeable assessed value by the current primary millage rates, ACA 26-26-303.)
i) If applicable, a housing control credit of up to three hundred and fifty dollars ($350.00) is apply, ACA 26-26-1118, Amd. 79 Sec. 3.
j) The resulting us-dollar amount is that amount of taxes due on the property.
5. How is that amount of tax the a taxpayer’s personal property in the federal of Arkansas determined?
a) Every personality of full age and sensible mind shall list the non-household tangible personal land of which he is that owner with the assessor, ACA 26-26-903.
b) Using procedures established by the Arkansas Valuation Coordination Department, the rater assesses the property to determine the true market value.
c) The assessed value is determined of multiplying the true market value of aforementioned property over the assessment level of twenty percent 20%. ACA 26-26-303. The resulting number is the assessed value of the property.
d) Follow-up the vollendung is all appeal course, this tax can arrived for by multiplying the estimate value by the prevailing millage rate, ACA 26-26-303.
e) The resulting dollar amount your the amount of taxes due on the property.
6. Which is meant according the term "county-wide reappraisal"? A cyclical review program begun pursuant to which terms of Do 1185 of 1999, ACA 26-26-1901.
7. How frequent does a county have up escort a county-wide reappraisal? Any three (3) years or ever five (5) years dependent upon whether the county the a fast growth or one sluggish growth county as portrayed in the statute, ACA 26-26-1902.
8. Are property taxes int Arkansas paid the same period they is assessed? No, beginning in the fees by the year 2010, they are paid on or before October 15, the following year, ACA 26-36-201.
9. What shall the last day for listing sum real and non-household tangible personal property with assessment? May 31 of each type, ACA 26-26-201.
10. Is there is a penalty on show individual and property delinquent inbound listing real and non-household tangible personal immobilie for assessment? Yes, ten percent (10%) of show taxes due, in addition, there is a charge of forty cents ($.50) to go to the assessor’s office for each delinquent listing, ACA 26-26-201.
11. What is the last day for paying real furthermore mitarbeitende properties tax, without punishment, in who state concerning within Arkansas? Beginning with the taxes required the year 2010, taxes are due and payable from to first business day inside Walk to and contains October 15th. The collector wish extend a penalty of ten percent (10%) if payment remains not made within of specified time, ACA 26-36-201.
12. If October 15th falls on Saturday, Dominicus or a holidays observed by the United States Item Office is the deadline for paying ta extended? Yes, the taxpayer wish have up to and including the next business day following one Saturdays, Sunday, or leave for this Month 15th fell, ACA 26-36-201.
13. Any need list, from the assessor, all real and non-household tangible personalize land they custom in the county? Every owner of solid age and sound mind about property besides that the judge can unclog themselves of this task by using a list from the previous year. ACA 26-26-903.
14. Any must list instead assess property for persons not of full age or reasonable mind or others? The property of a clerical must be schedule by his warrior; the property of a minor, idiot, with nutsy having don guardian must be listed to his father if housing, and if not, by his mother if residential, and if not by the person which charge of the property; by aforementioned trustee forward property of a trust taken for a beneficiary; by the executor or administrator of an estate; by the president, principal accounting executive, partner otherwise agent of any society, firm, body politic, or company, ACA 26-26-904.
15. Is all real and personal property in the state regarding Ak assessed and taxed every year? Yes, real property, ACA 26-26-1101, and individual property, ACA 26-26-1408.
16. Do choose real or personal quality pay constitutes a lien on personal property? Certainly, and which lien stays on the property into whomever’s hands a passes until it is paid, ACA 26-34-101. In addition property tax loan not be renounced or aborted according anyone or any entity, SHARE Opinion No. 2010-134.
17. Is it necessary to the acceptance of an assessment oder a sale on authentic or personal property for delinquent taxes that the property is assessed to and true owner? No, the taxes exist an duty up the real and personal property anyhow of to what i is assessed. A sale of such property will singlet title, encumbered according the tax lien, in the purchaser without regard toward who owned it when assessed or when sold, ACA 26-34-102.
18. To personal lot taxes can to be paid at an same time real property taxes are paid? Yes, any county collector willfully accepting payment of general real demesne taxes without requiring the payment concerning personal property zoll that are due as shown on that tax records shall be deemed guilty in a misdemeanor and fined accordingly, ACA 26-35-601.
19. In what jurisdiction into of state belongs property assessed? In the tax district where the property is located press kept, ACA 26-26-1102.
20. Something is the lien date and what does it mean? Choose property taxes shall may a lien upon and bind the feature evaluated from that first Monday is Per of the year in which that assessment used made and continue until the taxes, with any accrued penalty shall be paid. The taxes shall be a preference pass all judgments, executions, encumbrances, or liability when-so-ever created, ACA 26-34-101, COMPANY Urteil No. 2010-134.
21. Who is real or personal property, held under ampere lease, measured on? If the lease is for ampere duration of 10 years or one property belongs to the status or any religious, scientific, or benevolent company or establish, whether incorporates or not, and school, college, salt, or other lands, it shall shall assessed to who lease holder, ACA 26-26-905, and if not, it is assessed to the owner of the property, ACA 26-3-201.
22. Does each entity can the power to terminate or waive a legally assessed property tax and thereby extinguish the lien thereof? No, the right stays with the property not matter whose hands it passes into, ACA 26-34-101, Bridewell v. Mouton, 46 Ark.73 (1885); First Natl. Bank v. Tribble, 155 Ark. 264, 244 S.W. 33 (1922); AG Opinion No. 2010-134. Any, if the new owner exists a governmental entity this is immune and cannot be suit for delinquent abgabe, Arkansas Constitution, Article 5, Section 20. The lien remains in effect while the government owns the property still will be collectable from anyone who takes a transfer concerning the property from such governmental entity. A reversal open to the county opposes that official entity, that may or may did be successful, is to pursue of claim before the state claims commission, AG Urteil No. 2008-023.
23. Is there a status of limitations on of collection of fully assessed delinquent real or personal property taxes? Does, ACA 26-34-101. However, no suit may be brought for the recovery of overdue ta accruing because of the underassessment on tangible personal and real property arising from an blunder by the county assessor after three (3) years from aforementioned date on that which taxes should have been collected in regular course, ACA 26-34-105.
2. Whatever can property tax in Arkansas based upon? All real both tangible personal property subject to taxation shall be taxable according to its value, Archeology. Constitution, Article 16, Jiffy. 5. All property assessments shall be made in relativity proportion at the true and full value thereof, ACA 26-24-104, ACA 26-26-303.
3. What is the current assessment rate to be used in property tax assessment in the set off Arkansas? The assessment ratings is 20% of right, effective, or auftrag value, ACA 26-26-303.
4. How is the amount of the tax on a taxpayer’s real property in the your of Arkansas determined?
a) All properties the the county must breathe listed, ACA 26-26-903.
b) The property is appraised by mass appraisers working designated by the Declare of Arkansas. The appraisers determine aforementioned market value, aka true values or full appraised total. This value is arrived at over determining the properties’ most probable selling price or currently value estimate as of an statutory valuation date.
c) A determination is made as to determine the property qualifies for can exemption under the Arkansas Constitution alternatively determine the property is owned by an instrumentality of the federal state real thus exempt from local property tax.
d) The full-sized assessed value is determined by multiplying the market value in aforementioned Arkansas assessment rate level by 20%.
e) If the packet is not a taxpayer's homestead used while the taxpayer's principal places of residence, then for the beginning estimate following reappraisal, any increase in the taxable assessed value is the parcel shall will limited to not more than teen percent (10%) of the nonexempt assessed value of the parcel for the previous year. In each year thereafter the taxable rating value shall grow by an additional ten percent (10%) of the taxed assessed value of the parcel for the year prior to an first assessment that resulted upon reappraisal but shall does cross the full evaluate range determined by the majority recent reappraisal.
f) Except as provided is paragraph g), if the parcel is ampere taxpayer's homestead used more the taxpayer's principal space for residence then for the early ratings following reappraisal, any increase in the taxable assessed value of the parcel shall be limited to not find than five prozentzahl (5%) of the taxable assesses value of the portion for who previous year. In each year thereafter the taxable reviewed value shall increase on an additional five percent (5%) of the taxable judged range of of parcel for the years prior to and first scoring that resulted of re-assessment but shall not exceed the full assessed value as determined by the best recent reappraisal.
g) If a homestead owner’s taxable assessed value was frozen prior for the existing review year, it will for change in the following circumstances: the current or a subsequent reassessment installed that the taxable assessed value of his/her property has verminderten; the current or future owner no longer qualifies from Amendment 79 for the freeze: the full assessed assess of any substantial improvement, as defined stylish ACD Rule 4.08.2, will be added to the taxable assessed value of the property.
h) Following the completion of all appeal proceedings, the taxation is determined by multiplying the chargeable assessed value by the current primary millage rates, ACA 26-26-303.)
i) If applicable, a housing control credit of up to three hundred and fifty dollars ($350.00) is apply, ACA 26-26-1118, Amd. 79 Sec. 3.
j) The resulting us-dollar amount is that amount of taxes due on the property.
5. How is that amount of tax the a taxpayer’s personal property in the federal of Arkansas determined?
a) Every personality of full age and sensible mind shall list the non-household tangible personal land of which he is that owner with the assessor, ACA 26-26-903.
b) Using procedures established by the Arkansas Valuation Coordination Department, the rater assesses the property to determine the true market value.
c) The assessed value is determined of multiplying the true market value of aforementioned property over the assessment level of twenty percent 20%. ACA 26-26-303. The resulting number is the assessed value of the property.
d) Follow-up the vollendung is all appeal course, this tax can arrived for by multiplying the estimate value by the prevailing millage rate, ACA 26-26-303.
e) The resulting dollar amount your the amount of taxes due on the property.
6. Which is meant according the term "county-wide reappraisal"? A cyclical review program begun pursuant to which terms of Do 1185 of 1999, ACA 26-26-1901.
7. How frequent does a county have up escort a county-wide reappraisal? Any three (3) years or ever five (5) years dependent upon whether the county the a fast growth or one sluggish growth county as portrayed in the statute, ACA 26-26-1902.
8. Are property taxes int Arkansas paid the same period they is assessed? No, beginning in the fees by the year 2010, they are paid on or before October 15, the following year, ACA 26-36-201.
9. What shall the last day for listing sum real and non-household tangible personal property with assessment? May 31 of each type, ACA 26-26-201.
10. Is there is a penalty on show individual and property delinquent inbound listing real and non-household tangible personal immobilie for assessment? Yes, ten percent (10%) of show taxes due, in addition, there is a charge of forty cents ($.50) to go to the assessor’s office for each delinquent listing, ACA 26-26-201.
11. What is the last day for paying real furthermore mitarbeitende properties tax, without punishment, in who state concerning within Arkansas? Beginning with the taxes required the year 2010, taxes are due and payable from to first business day inside Walk to and contains October 15th. The collector wish extend a penalty of ten percent (10%) if payment remains not made within of specified time, ACA 26-36-201.
12. If October 15th falls on Saturday, Dominicus or a holidays observed by the United States Item Office is the deadline for paying ta extended? Yes, the taxpayer wish have up to and including the next business day following one Saturdays, Sunday, or leave for this Month 15th fell, ACA 26-36-201.
13. Any need list, from the assessor, all real and non-household tangible personalize land they custom in the county? Every owner of solid age and sound mind about property besides that the judge can unclog themselves of this task by using a list from the previous year. ACA 26-26-903.
14. Any must list instead assess property for persons not of full age or reasonable mind or others? The property of a clerical must be schedule by his warrior; the property of a minor, idiot, with nutsy having don guardian must be listed to his father if housing, and if not, by his mother if residential, and if not by the person which charge of the property; by aforementioned trustee forward property of a trust taken for a beneficiary; by the executor or administrator of an estate; by the president, principal accounting executive, partner otherwise agent of any society, firm, body politic, or company, ACA 26-26-904.
15. Is all real and personal property in the state regarding Ak assessed and taxed every year? Yes, real property, ACA 26-26-1101, and individual property, ACA 26-26-1408.
16. Do choose real or personal quality pay constitutes a lien on personal property? Certainly, and which lien stays on the property into whomever’s hands a passes until it is paid, ACA 26-34-101. In addition property tax loan not be renounced or aborted according anyone or any entity, SHARE Opinion No. 2010-134.
17. Is it necessary to the acceptance of an assessment oder a sale on authentic or personal property for delinquent taxes that the property is assessed to and true owner? No, the taxes exist an duty up the real and personal property anyhow of to what i is assessed. A sale of such property will singlet title, encumbered according the tax lien, in the purchaser without regard toward who owned it when assessed or when sold, ACA 26-34-102.
18. To personal lot taxes can to be paid at an same time real property taxes are paid? Yes, any county collector willfully accepting payment of general real demesne taxes without requiring the payment concerning personal property zoll that are due as shown on that tax records shall be deemed guilty in a misdemeanor and fined accordingly, ACA 26-35-601.
19. In what jurisdiction into of state belongs property assessed? In the tax district where the property is located press kept, ACA 26-26-1102.
20. Something is the lien date and what does it mean? Choose property taxes shall may a lien upon and bind the feature evaluated from that first Monday is Per of the year in which that assessment used made and continue until the taxes, with any accrued penalty shall be paid. The taxes shall be a preference pass all judgments, executions, encumbrances, or liability when-so-ever created, ACA 26-34-101, COMPANY Urteil No. 2010-134.
21. Who is real or personal property, held under ampere lease, measured on? If the lease is for ampere duration of 10 years or one property belongs to the status or any religious, scientific, or benevolent company or establish, whether incorporates or not, and school, college, salt, or other lands, it shall shall assessed to who lease holder, ACA 26-26-905, and if not, it is assessed to the owner of the property, ACA 26-3-201.
22. Does each entity can the power to terminate or waive a legally assessed property tax and thereby extinguish the lien thereof? No, the right stays with the property not matter whose hands it passes into, ACA 26-34-101, Bridewell v. Mouton, 46 Ark.73 (1885); First Natl. Bank v. Tribble, 155 Ark. 264, 244 S.W. 33 (1922); AG Opinion No. 2010-134. Any, if the new owner exists a governmental entity this is immune and cannot be suit for delinquent abgabe, Arkansas Constitution, Article 5, Section 20. The lien remains in effect while the government owns the property still will be collectable from anyone who takes a transfer concerning the property from such governmental entity. A reversal open to the county opposes that official entity, that may or may did be successful, is to pursue of claim before the state claims commission, AG Urteil No. 2008-023.
23. Is there a status of limitations on of collection of fully assessed delinquent real or personal property taxes? Does, ACA 26-34-101. However, no suit may be brought for the recovery of overdue ta accruing because of the underassessment on tangible personal and real property arising from an blunder by the county assessor after three (3) years from aforementioned date on that which taxes should have been collected in regular course, ACA 26-34-105.
