Rate Breakdown

Property taxes in Calhoun County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Calhoun County

Calhoun County assesses residential and commercial real property on an annual basis. The County Assessor determines the market value of each parcel as of January 1st, using comparable sales, income approaches, and replacement cost data. Once the market value is established, the assessor applies the county’s assessment ratio—typically 100 % for real property—to calculate the assessed value.

The assessed value is then multiplied by the combined millage rate to produce the annual tax bill. A mill represents one‑tenth of one cent ($0.001) per dollar of assessed value. In fiscal year 2024‑25 Calhoun County’s base millage rates were:

• Calhoun County Road & Bridge: 4.75 mills
• School District (Hampton School District): 28.30 mills
• City of Hampton (if applicable): 6.20 mills
• Special districts (e.g., fire, wastewater): 2.10 mills

These rates are reviewed each year by the County Quorum Court and the respective local governing bodies. To estimate your tax liability, multiply your assessed value by the total millage rate (approximately 41.35 mills for most properties) and then divide by 1,000.

Available Exemptions

Arkansas offers several exemptions that can lower the taxable portion of your assessed value. Eligibility is determined at the state level, but applications are processed by the Calhoun County Assessor’s Office.

• Homestead Exemption: Up to $5,000 off the assessed value for owner‑occupied primary residences.
• Senior Citizen Exemption: Residents 65 years or older may receive an additional $5,000 reduction, provided the household income does not exceed the state‑defined threshold.
• Disability Exemption: Qualified disabled individuals (or households where the primary taxpayer has a qualifying disability) can claim a $5,000 exemption.
• Veteran Exemption: Honorably discharged veterans receive $5,000 off the assessed value; surviving spouses of veterans killed in action may claim the same exemption.

Exemptions are cumulative; a qualifying senior veteran homeowner could receive up to $20,000 in total reductions. Exemptions must be applied for annually, and supporting documentation (proof of age, disability rating, veteran status, etc.) is required.

Payment Schedule & Deadlines

Calhoun County property taxes are due in two installments:

• First Installment: Due November 15th. This payment covers the first half of the fiscal year.
• Second Installment: Due May 15th of the following year. This payment completes the tax obligation for the year.

Taxpayers may also opt for a single‑payment plan, which must be submitted in writing and approved by the County Treasurer. Late payments incur a 10 % penalty on the delinquent amount, plus interest accrued at the statutory rate of 1 % per month. Continued non‑payment can result in tax lien filing, interest acceleration, and eventual foreclosure proceedings.

Appealing Your Assessment

If you believe your property has been over‑assessed, Calhoun County provides a formal appeals process:

• Step 1 – Notice of Appeal: File a written notice with the County Assessor’s Office within 30 days of receiving your assessment notice.
• Step 2 – Evidentiary Hearing: The Assessor will schedule a hearing where you can present comparable sales data, independent appraisals, or other supporting evidence.
• Step 3 – Decision: The Assessor issues a written decision within 15 days of the hearing. If unsatisfied, you may appeal to the Arkansas State Board of Assessment Appeals within 30 days of the Assessor’s decision.

All appeals are adjudicated on a “fair market value” basis, and fees may apply for filing. Preparing a well‑documented case—complete with recent sales of similar properties and any relevant property condition reports—greatly increases the likelihood of a successful adjustment.