FAQs

Amendment 79 caps the assessment on a person’s principle place of residence once he or she is 65 years of age.  It does not cap taxes.  Even if someone’s assessment does not increase, his or her taxes will if there is a millage rate increase in the city, county, or school district where he or she resides.

No. Interior inspections of residences are not required.

Your property value is based on these two key factors:

1. Your property’s current use (such as home, business, unimproved land, etc.).
2. Your property’s characteristics: Location, Improvement Size (Total Living Area), Age (Effective Age of Property), Quality of Construction and Amenities (such as bathroom count, garage, carport, view, etc.)

Although there are no deeds filed for mobile homes (MH), they are assessed as real estate.  When you purchase a mobile home, it will be listed on your personal assessment at zero value.  We do this, to verify your ownership (did not sell during prior year) when you assess your personal property.

To calculate an approximation of the taxes that are due take the assessed value (20% of the current total appraised value) and multiply that by the relevant current millage rate.

For Example:
If your home is appraised at $100,000 and the millage rate for your homes location is 46.66 mils then:

$20,000 (Assessed value is 20% or 1/5th of appraised value)

X 0.04666 (One mill is one thousandth of one percent)

=$933.20 (Estimated Taxes)

Now please remember that this amount of estimated taxes may be reduced by $375 if the home meets amendment 79 requirements for a homestead. Call us to see if you qualify (Hamburg Office: 870-853-2060 or Crossett Office: 870-364-4207).

Our appraisal company will inspect all properties to ensure that our records reflect actual property characteristics.  They will then review and verify market sales and study cost and income data.

They will then complete a market analysis using Computer Assisted Mass Appraisal (CAMA) software system by comparing properties of similar size, age, location and description.  Finally, they will establish reappraisal values that reflect current market conditions as of the lien date for real property (January 1) of the appropriate reappraisal year.

Acreage corrections require surveys.

The market value of your property is not affected by the general maintenance of your property.  Repairs (such as a new roof, fresh paint or landscaping neither add nor detract from the property value for assessment purposes.  While these types of repairs can be costly, they are considered to be normal maintenance expenses that all properties incur over time.

The Tax Collector (870-853-2050) should have that on file.

When fire or structural damage causes a property to become structurally unsound, the appraised value may be affected.  A field inspection of the property is required to determine the extent of the value impact.

Because we do not know the appraised value of the new house, use this formula to estimate:  (market value of house x 20%) x current millage = taxes.

The appraised value of your property for ad valorem tax purposes is based upon current market value. Market value is the most probable price that a property would bring if exposed to the open market for a reasonable period of time. It is the price that a willing buyer and a willing seller would agree upon under usual and ordinary circumstances in the open market.

Assessment Process (PDF)

The law states that only an attorney or a surveyor can write/create legal descriptions in the state of Arkansas.

We will be glad to look and see if AACD rules will allow them to be combined.  If so, we will combine the parcel.

The first question to be answered to determine if a property is exempt is, what property in Arkansas is exempt from taxation?

The Arkansas Constitution is very specific in determining what property is exempt, that being; (1) public property used exclusively for public purposes; (2) churches used as such; (3) cemeteries used exclusively as such; (4) school buildings and apparatus; (5) libraries and grounds used exclusively for school purposes; and (6) buildings and grounds and material used exclusively for charity, Ark. Constitution Art. 16 Sec. 5. (7) All capital invested in a textile mill for the manufacture of cotton and fiber goods in any manner is exempt for seven years from the date of the location of said mill, Arkansas Constitution Amd. 12. (8) Intangible personal property may be designated as one or more classes of personal property and such class or classes may be exempted by the legislature, 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 the home, if not held for sale, rental, or other commercial or professional use, are exempt, Arkansas Constitution Amd. 71.

Who makes the decision as to whether a property is exempt or not?

The assessor and the assessor alone has the full and sole authority to make the decision, but the decision is subject to appeal, The assessor will use the guidelines specified above, court decisions, and statutory mandates to determine exemption status.

How do I apply for exemption?

1. You need to fill out an exemption application which can be obtained on line or by coming to the office. This document, as well as other requested documents will be used in making a determination. If you do not agree with the determination you do have the right to appeal the assessors decision.

2. What property in Arkansas is exempt from taxation? (1) public property used exclusively for public purposes; (2) churches used as such; (3) cemeteries used exclusively as such; (4) school buildings and apparatus; (5) libraries and grounds used exclusively for school purposes; and (6) buildings and grounds and material used exclusively for charity, Ark. Constitution Art. 16 Sec. 5. (7) All capital invested in a textile mill for the manufacture of cotton and fiber goods in any manner is exempt for seven years from the date of the location of said mill, Arkansas Constitution Amd. 12. (8) Intangible personal property may be designated as one or more classes of personal property and such class or classes may be exempted by the legislature, 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 the home, if not held for sale, rental, or other commercial or professional use, are exempt, Arkansas Constitution Amd. 71.

3. Are there any uses of property not contained in the constitution that are exempt? No, all laws exempting property from taxation, other than as provided in the constitution, shall be void, Arkansas Constitution Art.16 Sec. 6. This section is a limitation upon the legislature to exempt property, Brodie v. Fitzgerald, 57 Ark. 445, 22 S.W. 29 (1893), Wayland v. Snapp, 232 Ark 57, 334 S.W.2d 633 (1960).

Once the house is recorded, it will be assessed automatically.  Appraisers assess the entire county every five years unless there is new construction, in which case there are field checks every year until construction is complete.  It is a good idea to check your real estate assessment every year.

Depending on the way the real estate is titled, we may be able to remove the name from the assessment with a death certificate.    Death certificates are sometimes filed with the Circuit Clerk.  Probates and marriage licenses are filed with the County Clerk.

Taxes are always paid a year behind, so the taxes that are paid this year will be for the previous year.  Until the tax collector mails out the tax bills, we are unable to give an exact amount.

Arkansas law makes it the assessor’s responsibility to physically inspect property to determine what is there that gives the value. A.C.A. 26-26-91(b)(1) states: “For the purpose of enabling the assessor to determine just and equitable values of property, he is authorized, and it shall be his duty, to enter upon and make such personal inspections thereof as he shall deem necessary.”

An appraisal is an opinion of market value as of a specific date.

Personal property consists of cars, trailers, and motor homes.  Real estate includes land, houses, mobile homes, fixed improvements and more.

The Homestead Credit, also known as Amendment 79 is designed to give homeowners up to a $375 tax credit on property taxes every year.  Homes qualifying as a primary residence are eligible for the Amendment 79 credit ($375) for the current/purchase year.  The credit limits assessment increases to 5% (plus increases due to new improvements) on residential owner occupied properties and 10% (plus increases due to new improvements) on non-owner occupied residential properties, commercial properties and vacant properties.  Amendment 79 applications must be completed and turned in no later than October 15 to receive the credit for the current year.  In order to have the assessed value frozen, you must be 65 years of age or deemed 100% disabled by social security standards on January 1 of the year you are applying for the benefit;  otherwise it will take effect the following year.  Please note that taxes can still increase on “fixed” parcels because millage rates may increase.  Fixed parcels only receive a freeze in assessed values, not taxes.  Therefore, if the millage rate increases, a homeowner’s taxes will also increase.

Although the appeals process may seem like a difficult process it really is not.  If you believe that your home is not valued correctly begin by speaking with our office about how we go about determining value.  If after this discussion you are still of the belief that your home is not valued correctly then we can arrange for you to discuss your concerns directly with our appraiser (called an informal hearing).  If you are not satisfied with the results of this meeting we will arrange for you to meet with the Equalization Board.  The Equalization Board normally meets in the months of August and September to hear assessment appeals.  Appointments may be scheduled prior to the meetings starting in August by calling the County Clerk (870-853-2020), from July 1 through the third Monday in August.  If after this meeting you are still not satisfied with the results you can appeal their decision to the County Court which is presided over by the County Judge.  Appeals of the decision of the County Court are done through the Circuit and higher courts.

Tax bills are mailed in the spring, during March and are due on October 15.

You can have a title company or a lawyer prepare one.  There are forms on the Internet and in most cases office supply businesses.  All deeds, surveys and easements are filed with the Circuit Clerk.

Contact the State Land Commissioner’s office at (501) 324-9222 or on the web at https://cosl.org/

Receiving your tax bill: Ashley County Collector (870)853-2050

Proof of payment of your taxes: Ashley County Collector (870)853-2050

Checking your personal property assessment: Ashley County Assessor  (870)853-2060

Checking your real estate assessment: Ashley County Assessor  (870)853-2060

If it is a new house, the previous taxes may have been for only a portion of the house since it was not complete.  Buildings are assessed when they are at least fifty percent (50%) complete on January 1 of the tax year and the total value is assessed at that percentage.  Since the house is officially 10 percent (100%) complete, the taxes reflect that change.  Someone’s appraised value may rise if they added anything new to an existing improvement, if their millage rate went up, or if their land went from agricultural to residential status.

The AACD Rules and Regulations require all real estate improvements to be listed on the property record card. That includes any improvements that are deemed to have no contributory value. Dimensional elements of NCV (no contributory value) improvements are optional.

Amendment 79 caps the assessment on a person’s principle place of residence once he or she is 65 years of age.  It does not cap taxes.  Even if someone’s assessment does not increase, his or her taxes will if there is a millage rate increase in the city, county, or school district where he or she resides.

No. Interior inspections of residences are not required.

Your property value is based on these two key factors:

1. Your property’s current use (such as home, business, unimproved land, etc.).
2. Your property’s characteristics: Location, Improvement Size (Total Living Area), Age (Effective Age of Property), Quality of Construction and Amenities (such as bathroom count, garage, carport, view, etc.)

Although there are no deeds filed for mobile homes (MH), they are assessed as real estate.  When you purchase a mobile home, it will be listed on your personal assessment at zero value.  We do this, to verify your ownership (did not sell during prior year) when you assess your personal property.

To calculate an approximation of the taxes that are due take the assessed value (20% of the current total appraised value) and multiply that by the relevant current millage rate.

For Example:
If your home is appraised at $100,000 and the millage rate for your homes location is 46.66 mils then:

$20,000 (Assessed value is 20% or 1/5th of appraised value)

X 0.04666 (One mill is one thousandth of one percent)

=$933.20 (Estimated Taxes)

Now please remember that this amount of estimated taxes may be reduced by $375 if the home meets amendment 79 requirements for a homestead. Call us to see if you qualify (Hamburg Office: 870-853-2060 or Crossett Office: 870-364-4207).

Our appraisal company will inspect all properties to ensure that our records reflect actual property characteristics.  They will then review and verify market sales and study cost and income data.

They will then complete a market analysis using Computer Assisted Mass Appraisal (CAMA) software system by comparing properties of similar size, age, location and description.  Finally, they will establish reappraisal values that reflect current market conditions as of the lien date for real property (January 1) of the appropriate reappraisal year.

Acreage corrections require surveys.

The market value of your property is not affected by the general maintenance of your property.  Repairs (such as a new roof, fresh paint or landscaping neither add nor detract from the property value for assessment purposes.  While these types of repairs can be costly, they are considered to be normal maintenance expenses that all properties incur over time.

The Tax Collector (870-853-2050) should have that on file.

When fire or structural damage causes a property to become structurally unsound, the appraised value may be affected.  A field inspection of the property is required to determine the extent of the value impact.

Because we do not know the appraised value of the new house, use this formula to estimate:  (market value of house x 20%) x current millage = taxes.

The appraised value of your property for ad valorem tax purposes is based upon current market value. Market value is the most probable price that a property would bring if exposed to the open market for a reasonable period of time. It is the price that a willing buyer and a willing seller would agree upon under usual and ordinary circumstances in the open market.

Assessment Process (PDF)

The law states that only an attorney or a surveyor can write/create legal descriptions in the state of Arkansas.

We will be glad to look and see if AACD rules will allow them to be combined.  If so, we will combine the parcel.

The first question to be answered to determine if a property is exempt is, what property in Arkansas is exempt from taxation?

The Arkansas Constitution is very specific in determining what property is exempt, that being; (1) public property used exclusively for public purposes; (2) churches used as such; (3) cemeteries used exclusively as such; (4) school buildings and apparatus; (5) libraries and grounds used exclusively for school purposes; and (6) buildings and grounds and material used exclusively for charity, Ark. Constitution Art. 16 Sec. 5. (7) All capital invested in a textile mill for the manufacture of cotton and fiber goods in any manner is exempt for seven years from the date of the location of said mill, Arkansas Constitution Amd. 12. (8) Intangible personal property may be designated as one or more classes of personal property and such class or classes may be exempted by the legislature, 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 the home, if not held for sale, rental, or other commercial or professional use, are exempt, Arkansas Constitution Amd. 71.

Who makes the decision as to whether a property is exempt or not?

The assessor and the assessor alone has the full and sole authority to make the decision, but the decision is subject to appeal, The assessor will use the guidelines specified above, court decisions, and statutory mandates to determine exemption status.

How do I apply for exemption?

1. You need to fill out an exemption application which can be obtained on line or by coming to the office. This document, as well as other requested documents will be used in making a determination. If you do not agree with the determination you do have the right to appeal the assessors decision.

2. What property in Arkansas is exempt from taxation? (1) public property used exclusively for public purposes; (2) churches used as such; (3) cemeteries used exclusively as such; (4) school buildings and apparatus; (5) libraries and grounds used exclusively for school purposes; and (6) buildings and grounds and material used exclusively for charity, Ark. Constitution Art. 16 Sec. 5. (7) All capital invested in a textile mill for the manufacture of cotton and fiber goods in any manner is exempt for seven years from the date of the location of said mill, Arkansas Constitution Amd. 12. (8) Intangible personal property may be designated as one or more classes of personal property and such class or classes may be exempted by the legislature, 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 the home, if not held for sale, rental, or other commercial or professional use, are exempt, Arkansas Constitution Amd. 71.

3. Are there any uses of property not contained in the constitution that are exempt? No, all laws exempting property from taxation, other than as provided in the constitution, shall be void, Arkansas Constitution Art.16 Sec. 6. This section is a limitation upon the legislature to exempt property, Brodie v. Fitzgerald, 57 Ark. 445, 22 S.W. 29 (1893), Wayland v. Snapp, 232 Ark 57, 334 S.W.2d 633 (1960).

Once the house is recorded, it will be assessed automatically.  Appraisers assess the entire county every five years unless there is new construction, in which case there are field checks every year until construction is complete.  It is a good idea to check your real estate assessment every year.

Depending on the way the real estate is titled, we may be able to remove the name from the assessment with a death certificate.    Death certificates are sometimes filed with the Circuit Clerk.  Probates and marriage licenses are filed with the County Clerk.

Taxes are always paid a year behind, so the taxes that are paid this year will be for the previous year.  Until the tax collector mails out the tax bills, we are unable to give an exact amount.

Arkansas law makes it the assessor’s responsibility to physically inspect property to determine what is there that gives the value. A.C.A. 26-26-91(b)(1) states: “For the purpose of enabling the assessor to determine just and equitable values of property, he is authorized, and it shall be his duty, to enter upon and make such personal inspections thereof as he shall deem necessary.”

An appraisal is an opinion of market value as of a specific date.

Personal property consists of cars, trailers, and motor homes.  Real estate includes land, houses, mobile homes, fixed improvements and more.

The Homestead Credit, also known as Amendment 79 is designed to give homeowners up to a $375 tax credit on property taxes every year.  Homes qualifying as a primary residence are eligible for the Amendment 79 credit ($375) for the current/purchase year.  The credit limits assessment increases to 5% (plus increases due to new improvements) on residential owner occupied properties and 10% (plus increases due to new improvements) on non-owner occupied residential properties, commercial properties and vacant properties.  Amendment 79 applications must be completed and turned in no later than October 15 to receive the credit for the current year.  In order to have the assessed value frozen, you must be 65 years of age or deemed 100% disabled by social security standards on January 1 of the year you are applying for the benefit;  otherwise it will take effect the following year.  Please note that taxes can still increase on “fixed” parcels because millage rates may increase.  Fixed parcels only receive a freeze in assessed values, not taxes.  Therefore, if the millage rate increases, a homeowner’s taxes will also increase.

Although the appeals process may seem like a difficult process it really is not.  If you believe that your home is not valued correctly begin by speaking with our office about how we go about determining value.  If after this discussion you are still of the belief that your home is not valued correctly then we can arrange for you to discuss your concerns directly with our appraiser (called an informal hearing).  If you are not satisfied with the results of this meeting we will arrange for you to meet with the Equalization Board.  The Equalization Board normally meets in the months of August and September to hear assessment appeals.  Appointments may be scheduled prior to the meetings starting in August by calling the County Clerk (870-853-2020), from July 1 through the third Monday in August.  If after this meeting you are still not satisfied with the results you can appeal their decision to the County Court which is presided over by the County Judge.  Appeals of the decision of the County Court are done through the Circuit and higher courts.

Tax bills are mailed in the spring, during March and are due on October 15.

You can have a title company or a lawyer prepare one.  There are forms on the Internet and in most cases office supply businesses.  All deeds, surveys and easements are filed with the Circuit Clerk.

Contact the State Land Commissioner’s office at (501) 324-9222 or on the web at https://cosl.org/

Receiving your tax bill: Ashley County Collector (870)853-2050

Proof of payment of your taxes: Ashley County Collector (870)853-2050

Checking your personal property assessment: Ashley County Assessor  (870)853-2060

Checking your real estate assessment: Ashley County Assessor  (870)853-2060

If it is a new house, the previous taxes may have been for only a portion of the house since it was not complete.  Buildings are assessed when they are at least fifty percent (50%) complete on January 1 of the tax year and the total value is assessed at that percentage.  Since the house is officially 10 percent (100%) complete, the taxes reflect that change.  Someone’s appraised value may rise if they added anything new to an existing improvement, if their millage rate went up, or if their land went from agricultural to residential status.

The AACD Rules and Regulations require all real estate improvements to be listed on the property record card. That includes any improvements that are deemed to have no contributory value. Dimensional elements of NCV (no contributory value) improvements are optional.

Amendment 79 caps the assessment on a person’s principle place of residence once he or she is 65 years of age.  It does not cap taxes.  Even if someone’s assessment does not increase, his or her taxes will if there is a millage rate increase in the city, county, or school district where he or she resides.

No. Interior inspections of residences are not required.

Your property value is based on these two key factors:

1. Your property’s current use (such as home, business, unimproved land, etc.).
2. Your property’s characteristics: Location, Improvement Size (Total Living Area), Age (Effective Age of Property), Quality of Construction and Amenities (such as bathroom count, garage, carport, view, etc.)

Although there are no deeds filed for mobile homes (MH), they are assessed as real estate.  When you purchase a mobile home, it will be listed on your personal assessment at zero value.  We do this, to verify your ownership (did not sell during prior year) when you assess your personal property.

To calculate an approximation of the taxes that are due take the assessed value (20% of the current total appraised value) and multiply that by the relevant current millage rate.

For Example:
If your home is appraised at $100,000 and the millage rate for your homes location is 46.66 mils then:

$20,000 (Assessed value is 20% or 1/5th of appraised value)

X 0.04666 (One mill is one thousandth of one percent)

=$933.20 (Estimated Taxes)

Now please remember that this amount of estimated taxes may be reduced by $375 if the home meets amendment 79 requirements for a homestead. Call us to see if you qualify (Hamburg Office: 870-853-2060 or Crossett Office: 870-364-4207).

Our appraisal company will inspect all properties to ensure that our records reflect actual property characteristics.  They will then review and verify market sales and study cost and income data.

They will then complete a market analysis using Computer Assisted Mass Appraisal (CAMA) software system by comparing properties of similar size, age, location and description.  Finally, they will establish reappraisal values that reflect current market conditions as of the lien date for real property (January 1) of the appropriate reappraisal year.

Acreage corrections require surveys.

The market value of your property is not affected by the general maintenance of your property.  Repairs (such as a new roof, fresh paint or landscaping neither add nor detract from the property value for assessment purposes.  While these types of repairs can be costly, they are considered to be normal maintenance expenses that all properties incur over time.

The Tax Collector (870-853-2050) should have that on file.

When fire or structural damage causes a property to become structurally unsound, the appraised value may be affected.  A field inspection of the property is required to determine the extent of the value impact.

Because we do not know the appraised value of the new house, use this formula to estimate:  (market value of house x 20%) x current millage = taxes.

The appraised value of your property for ad valorem tax purposes is based upon current market value. Market value is the most probable price that a property would bring if exposed to the open market for a reasonable period of time. It is the price that a willing buyer and a willing seller would agree upon under usual and ordinary circumstances in the open market.

Assessment Process (PDF)

The law states that only an attorney or a surveyor can write/create legal descriptions in the state of Arkansas.

We will be glad to look and see if AACD rules will allow them to be combined.  If so, we will combine the parcel.

The first question to be answered to determine if a property is exempt is, what property in Arkansas is exempt from taxation?

The Arkansas Constitution is very specific in determining what property is exempt, that being; (1) public property used exclusively for public purposes; (2) churches used as such; (3) cemeteries used exclusively as such; (4) school buildings and apparatus; (5) libraries and grounds used exclusively for school purposes; and (6) buildings and grounds and material used exclusively for charity, Ark. Constitution Art. 16 Sec. 5. (7) All capital invested in a textile mill for the manufacture of cotton and fiber goods in any manner is exempt for seven years from the date of the location of said mill, Arkansas Constitution Amd. 12. (8) Intangible personal property may be designated as one or more classes of personal property and such class or classes may be exempted by the legislature, 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 the home, if not held for sale, rental, or other commercial or professional use, are exempt, Arkansas Constitution Amd. 71.

Who makes the decision as to whether a property is exempt or not?

The assessor and the assessor alone has the full and sole authority to make the decision, but the decision is subject to appeal, The assessor will use the guidelines specified above, court decisions, and statutory mandates to determine exemption status.

How do I apply for exemption?

1. You need to fill out an exemption application which can be obtained on line or by coming to the office. This document, as well as other requested documents will be used in making a determination. If you do not agree with the determination you do have the right to appeal the assessors decision.

2. What property in Arkansas is exempt from taxation? (1) public property used exclusively for public purposes; (2) churches used as such; (3) cemeteries used exclusively as such; (4) school buildings and apparatus; (5) libraries and grounds used exclusively for school purposes; and (6) buildings and grounds and material used exclusively for charity, Ark. Constitution Art. 16 Sec. 5. (7) All capital invested in a textile mill for the manufacture of cotton and fiber goods in any manner is exempt for seven years from the date of the location of said mill, Arkansas Constitution Amd. 12. (8) Intangible personal property may be designated as one or more classes of personal property and such class or classes may be exempted by the legislature, 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 the home, if not held for sale, rental, or other commercial or professional use, are exempt, Arkansas Constitution Amd. 71.

3. Are there any uses of property not contained in the constitution that are exempt? No, all laws exempting property from taxation, other than as provided in the constitution, shall be void, Arkansas Constitution Art.16 Sec. 6. This section is a limitation upon the legislature to exempt property, Brodie v. Fitzgerald, 57 Ark. 445, 22 S.W. 29 (1893), Wayland v. Snapp, 232 Ark 57, 334 S.W.2d 633 (1960).

Once the house is recorded, it will be assessed automatically.  Appraisers assess the entire county every five years unless there is new construction, in which case there are field checks every year until construction is complete.  It is a good idea to check your real estate assessment every year.

Depending on the way the real estate is titled, we may be able to remove the name from the assessment with a death certificate.    Death certificates are sometimes filed with the Circuit Clerk.  Probates and marriage licenses are filed with the County Clerk.

Taxes are always paid a year behind, so the taxes that are paid this year will be for the previous year.  Until the tax collector mails out the tax bills, we are unable to give an exact amount.

Arkansas law makes it the assessor’s responsibility to physically inspect property to determine what is there that gives the value. A.C.A. 26-26-91(b)(1) states: “For the purpose of enabling the assessor to determine just and equitable values of property, he is authorized, and it shall be his duty, to enter upon and make such personal inspections thereof as he shall deem necessary.”

An appraisal is an opinion of market value as of a specific date.

Personal property consists of cars, trailers, and motor homes.  Real estate includes land, houses, mobile homes, fixed improvements and more.

The Homestead Credit, also known as Amendment 79 is designed to give homeowners up to a $375 tax credit on property taxes every year.  Homes qualifying as a primary residence are eligible for the Amendment 79 credit ($375) for the current/purchase year.  The credit limits assessment increases to 5% (plus increases due to new improvements) on residential owner occupied properties and 10% (plus increases due to new improvements) on non-owner occupied residential properties, commercial properties and vacant properties.  Amendment 79 applications must be completed and turned in no later than October 15 to receive the credit for the current year.  In order to have the assessed value frozen, you must be 65 years of age or deemed 100% disabled by social security standards on January 1 of the year you are applying for the benefit;  otherwise it will take effect the following year.  Please note that taxes can still increase on “fixed” parcels because millage rates may increase.  Fixed parcels only receive a freeze in assessed values, not taxes.  Therefore, if the millage rate increases, a homeowner’s taxes will also increase.

Although the appeals process may seem like a difficult process it really is not.  If you believe that your home is not valued correctly begin by speaking with our office about how we go about determining value.  If after this discussion you are still of the belief that your home is not valued correctly then we can arrange for you to discuss your concerns directly with our appraiser (called an informal hearing).  If you are not satisfied with the results of this meeting we will arrange for you to meet with the Equalization Board.  The Equalization Board normally meets in the months of August and September to hear assessment appeals.  Appointments may be scheduled prior to the meetings starting in August by calling the County Clerk (870-853-2020), from July 1 through the third Monday in August.  If after this meeting you are still not satisfied with the results you can appeal their decision to the County Court which is presided over by the County Judge.  Appeals of the decision of the County Court are done through the Circuit and higher courts.

Tax bills are mailed in the spring, during March and are due on October 15.

You can have a title company or a lawyer prepare one.  There are forms on the Internet and in most cases office supply businesses.  All deeds, surveys and easements are filed with the Circuit Clerk.

Contact the State Land Commissioner’s office at (501) 324-9222 or on the web at https://cosl.org/

Receiving your tax bill: Ashley County Collector (870)853-2050

Proof of payment of your taxes: Ashley County Collector (870)853-2050

Checking your personal property assessment: Ashley County Assessor  (870)853-2060

Checking your real estate assessment: Ashley County Assessor  (870)853-2060

If it is a new house, the previous taxes may have been for only a portion of the house since it was not complete.  Buildings are assessed when they are at least fifty percent (50%) complete on January 1 of the tax year and the total value is assessed at that percentage.  Since the house is officially 10 percent (100%) complete, the taxes reflect that change.  Someone’s appraised value may rise if they added anything new to an existing improvement, if their millage rate went up, or if their land went from agricultural to residential status.

The AACD Rules and Regulations require all real estate improvements to be listed on the property record card. That includes any improvements that are deemed to have no contributory value. Dimensional elements of NCV (no contributory value) improvements are optional.

Amendment 79 caps the assessment on a person’s principle place of residence once he or she is 65 years of age.  It does not cap taxes.  Even if someone’s assessment does not increase, his or her taxes will if there is a millage rate increase in the city, county, or school district where he or she resides.

No. Interior inspections of residences are not required.

Your property value is based on these two key factors:

1. Your property’s current use (such as home, business, unimproved land, etc.).
2. Your property’s characteristics: Location, Improvement Size (Total Living Area), Age (Effective Age of Property), Quality of Construction and Amenities (such as bathroom count, garage, carport, view, etc.)

Although there are no deeds filed for mobile homes (MH), they are assessed as real estate.  When you purchase a mobile home, it will be listed on your personal assessment at zero value.  We do this, to verify your ownership (did not sell during prior year) when you assess your personal property.

To calculate an approximation of the taxes that are due take the assessed value (20% of the current total appraised value) and multiply that by the relevant current millage rate.

For Example:
If your home is appraised at $100,000 and the millage rate for your homes location is 46.66 mils then:

$20,000 (Assessed value is 20% or 1/5th of appraised value)

X 0.04666 (One mill is one thousandth of one percent)

=$933.20 (Estimated Taxes)

Now please remember that this amount of estimated taxes may be reduced by $375 if the home meets amendment 79 requirements for a homestead. Call us to see if you qualify (Hamburg Office: 870-853-2060 or Crossett Office: 870-364-4207).

Our appraisal company will inspect all properties to ensure that our records reflect actual property characteristics.  They will then review and verify market sales and study cost and income data.

They will then complete a market analysis using Computer Assisted Mass Appraisal (CAMA) software system by comparing properties of similar size, age, location and description.  Finally, they will establish reappraisal values that reflect current market conditions as of the lien date for real property (January 1) of the appropriate reappraisal year.

Acreage corrections require surveys.

The market value of your property is not affected by the general maintenance of your property.  Repairs (such as a new roof, fresh paint or landscaping neither add nor detract from the property value for assessment purposes.  While these types of repairs can be costly, they are considered to be normal maintenance expenses that all properties incur over time.

The Tax Collector (870-853-2050) should have that on file.

When fire or structural damage causes a property to become structurally unsound, the appraised value may be affected.  A field inspection of the property is required to determine the extent of the value impact.

Because we do not know the appraised value of the new house, use this formula to estimate:  (market value of house x 20%) x current millage = taxes.

The appraised value of your property for ad valorem tax purposes is based upon current market value. Market value is the most probable price that a property would bring if exposed to the open market for a reasonable period of time. It is the price that a willing buyer and a willing seller would agree upon under usual and ordinary circumstances in the open market.

Assessment Process (PDF)

The law states that only an attorney or a surveyor can write/create legal descriptions in the state of Arkansas.

We will be glad to look and see if AACD rules will allow them to be combined.  If so, we will combine the parcel.

The first question to be answered to determine if a property is exempt is, what property in Arkansas is exempt from taxation?

The Arkansas Constitution is very specific in determining what property is exempt, that being; (1) public property used exclusively for public purposes; (2) churches used as such; (3) cemeteries used exclusively as such; (4) school buildings and apparatus; (5) libraries and grounds used exclusively for school purposes; and (6) buildings and grounds and material used exclusively for charity, Ark. Constitution Art. 16 Sec. 5. (7) All capital invested in a textile mill for the manufacture of cotton and fiber goods in any manner is exempt for seven years from the date of the location of said mill, Arkansas Constitution Amd. 12. (8) Intangible personal property may be designated as one or more classes of personal property and such class or classes may be exempted by the legislature, 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 the home, if not held for sale, rental, or other commercial or professional use, are exempt, Arkansas Constitution Amd. 71.

Who makes the decision as to whether a property is exempt or not?

The assessor and the assessor alone has the full and sole authority to make the decision, but the decision is subject to appeal, The assessor will use the guidelines specified above, court decisions, and statutory mandates to determine exemption status.

How do I apply for exemption?

1. You need to fill out an exemption application which can be obtained on line or by coming to the office. This document, as well as other requested documents will be used in making a determination. If you do not agree with the determination you do have the right to appeal the assessors decision.

2. What property in Arkansas is exempt from taxation? (1) public property used exclusively for public purposes; (2) churches used as such; (3) cemeteries used exclusively as such; (4) school buildings and apparatus; (5) libraries and grounds used exclusively for school purposes; and (6) buildings and grounds and material used exclusively for charity, Ark. Constitution Art. 16 Sec. 5. (7) All capital invested in a textile mill for the manufacture of cotton and fiber goods in any manner is exempt for seven years from the date of the location of said mill, Arkansas Constitution Amd. 12. (8) Intangible personal property may be designated as one or more classes of personal property and such class or classes may be exempted by the legislature, 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 the home, if not held for sale, rental, or other commercial or professional use, are exempt, Arkansas Constitution Amd. 71.

3. Are there any uses of property not contained in the constitution that are exempt? No, all laws exempting property from taxation, other than as provided in the constitution, shall be void, Arkansas Constitution Art.16 Sec. 6. This section is a limitation upon the legislature to exempt property, Brodie v. Fitzgerald, 57 Ark. 445, 22 S.W. 29 (1893), Wayland v. Snapp, 232 Ark 57, 334 S.W.2d 633 (1960).

Once the house is recorded, it will be assessed automatically.  Appraisers assess the entire county every five years unless there is new construction, in which case there are field checks every year until construction is complete.  It is a good idea to check your real estate assessment every year.

Depending on the way the real estate is titled, we may be able to remove the name from the assessment with a death certificate.    Death certificates are sometimes filed with the Circuit Clerk.  Probates and marriage licenses are filed with the County Clerk.

Taxes are always paid a year behind, so the taxes that are paid this year will be for the previous year.  Until the tax collector mails out the tax bills, we are unable to give an exact amount.

Arkansas law makes it the assessor’s responsibility to physically inspect property to determine what is there that gives the value. A.C.A. 26-26-91(b)(1) states: “For the purpose of enabling the assessor to determine just and equitable values of property, he is authorized, and it shall be his duty, to enter upon and make such personal inspections thereof as he shall deem necessary.”

An appraisal is an opinion of market value as of a specific date.

Personal property consists of cars, trailers, and motor homes.  Real estate includes land, houses, mobile homes, fixed improvements and more.

The Homestead Credit, also known as Amendment 79 is designed to give homeowners up to a $375 tax credit on property taxes every year.  Homes qualifying as a primary residence are eligible for the Amendment 79 credit ($375) for the current/purchase year.  The credit limits assessment increases to 5% (plus increases due to new improvements) on residential owner occupied properties and 10% (plus increases due to new improvements) on non-owner occupied residential properties, commercial properties and vacant properties.  Amendment 79 applications must be completed and turned in no later than October 15 to receive the credit for the current year.  In order to have the assessed value frozen, you must be 65 years of age or deemed 100% disabled by social security standards on January 1 of the year you are applying for the benefit;  otherwise it will take effect the following year.  Please note that taxes can still increase on “fixed” parcels because millage rates may increase.  Fixed parcels only receive a freeze in assessed values, not taxes.  Therefore, if the millage rate increases, a homeowner’s taxes will also increase.

Although the appeals process may seem like a difficult process it really is not.  If you believe that your home is not valued correctly begin by speaking with our office about how we go about determining value.  If after this discussion you are still of the belief that your home is not valued correctly then we can arrange for you to discuss your concerns directly with our appraiser (called an informal hearing).  If you are not satisfied with the results of this meeting we will arrange for you to meet with the Equalization Board.  The Equalization Board normally meets in the months of August and September to hear assessment appeals.  Appointments may be scheduled prior to the meetings starting in August by calling the County Clerk (870-853-2020), from July 1 through the third Monday in August.  If after this meeting you are still not satisfied with the results you can appeal their decision to the County Court which is presided over by the County Judge.  Appeals of the decision of the County Court are done through the Circuit and higher courts.

Tax bills are mailed in the spring, during March and are due on October 15.

You can have a title company or a lawyer prepare one.  There are forms on the Internet and in most cases office supply businesses.  All deeds, surveys and easements are filed with the Circuit Clerk.

Contact the State Land Commissioner’s office at (501) 324-9222 or on the web at https://cosl.org/

Receiving your tax bill: Ashley County Collector (870)853-2050

Proof of payment of your taxes: Ashley County Collector (870)853-2050

Checking your personal property assessment: Ashley County Assessor  (870)853-2060

Checking your real estate assessment: Ashley County Assessor  (870)853-2060

If it is a new house, the previous taxes may have been for only a portion of the house since it was not complete.  Buildings are assessed when they are at least fifty percent (50%) complete on January 1 of the tax year and the total value is assessed at that percentage.  Since the house is officially 10 percent (100%) complete, the taxes reflect that change.  Someone’s appraised value may rise if they added anything new to an existing improvement, if their millage rate went up, or if their land went from agricultural to residential status.

The AACD Rules and Regulations require all real estate improvements to be listed on the property record card. That includes any improvements that are deemed to have no contributory value. Dimensional elements of NCV (no contributory value) improvements are optional.