Rate Breakdown

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

How Property Tax Works in Carroll County

In Carroll County, Arkansas, property tax is imposed on real estate and personal property at the county, city, and school district levels. The county auditor’s office conducts an annual assessment, valuing each property based on market conditions, comparable sales, and the taxable value is established each March 1. The assessed value is then multiplied by the applicable millage rate (millage equals dollars per $1,000 of assessed value) set by each taxing entity. For 2025, Carroll County’s millage rate is 20.25 mill, which is applied to the assessed value after a 10% delinquent tax discount is factored in. The total property tax bill is the sum of the county, city, and school district amounts, each calculated separately.

Available Exemptions

Arkansas offers several exemption programs that reduce taxable value, many of which are available to Carroll County residents.

• Homestead Exemption: Residential owners can receive a full exemption on their primary residence, a 20% exemption on a second home, and a 5% exemption on the first $10,000 of a third property. The homestead exemption is automatic for those meeting the residency requirement and can be claimed by filing a certificate with the county assessor.
• Senior Citizen Exemption: Property owners aged 62 or older can claim a five‑year tax waiver on the first two thousand dollars of assessed value, renewed annually before December 31.
• Disabled and Disabled Veteran Exemption: Individuals with at least 50% permanent disability may apply for a tax break. Veterans who are permanently disabled from service or retired military members may receive a similar reduction. Proof of status is required, and the exemption is applied per county guidelines.
• Veteran Exemption: All military veterans automatically receive a $400 annual tax credit for each eligible veteran residing in Carroll County. The credit reduces the taxable amount directly, and veterans must submit a claim form.

Payment Schedule & Deadlines

Carroll County issues the property tax statement in April, with the full amount due by May 31. Taxpayers may elect to pay in two installments, with the first due by June 15 and the second by December 15 of the following year. Late payments incur a 5% per month late charge, and unpaid taxes are reported to the Arkansas State Tax Collector, potentially leading to liens. It is advisable to pay on or before the stated due dates to avoid penalties.

Appealing Your Assessment

If you believe your property has been over-assessed, you can file an appeal with the Carroll County Tax Appeals Board. The appeal period is 30 days from the date of the assessed value notice. Submit a written request and supporting documents, such as comparable sales data and appraisal reports. The board will review the evidence, hold a hearing if necessary, and issue a decision. If the appeal is denied, the next step is to file a petition with the Arkansas Court of Appeals, specifying the grounds for the dispute.