Rate Breakdown

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

How Property Tax Works in Cleburne County

Every year the Cleburne County Assessor’s Office determines the taxable value of each parcel of real property within the county. The process begins with a market‑value appraisal, which reflects the price a willing buyer would pay and a willing seller would accept under normal conditions. Once the market value is established, the assessor applies a uniform assessment ratio of 10 % (the Arkansas state standard) to arrive at the assessed value that will be used for tax purposes.

That assessed value is then multiplied by the applicable millage rates—tax rates expressed in “mills,” where one mill equals one‑tenth of one percent (or $1 of tax per $1,000 of assessed value). In Cleburne County the total millage is a combination of several components:

• County road and bridge maintenance – approximately 4.5 mills
• School district (e.g., Heber Springs School District) – typically 15‑20 mills
• City or town (if within an incorporated area) – varies, often 6‑12 mills
• Special districts (e.g., fire, sewer, water) – as applicable
• Statewide levies (e.g., highway fund) – about 0.5 mills

The sum of all these rates constitutes the total millage that will be applied to the assessed value. For example, a home with an assessed value of $50,000 and a total millage of 30 mills would owe $1,500 in annual property tax ($50,000 ÷ 1,000 × 30).

Available Exemptions

Arkansas law provides several exemptions that can lower the taxable portion of your property. Cleburne County follows the statewide guidelines, and you may qualify for one or more of the following:

• Homestead Exemption: Reduces the assessed value of your primary residence by $5,000. You must own and occupy the home as your principal dwelling.
• Senior Citizen Exemption: Available to owners age 65 or older who meet an income threshold (generally $33,300 or less for a household of one). This exempts an additional $5,000 from the assessed value.
• Disability Exemption: Qualifying disabled persons (or their surviving spouses) can receive a $5,000 reduction. Documentation of the disability must be submitted to the assessor.
• Veteran Exemptions:
  • Veterans with a 100 % service‑connected disability receive a $10,000 exemption.
  • Veterans with a 50‑99 % disability qualify for a $5,000 exemption.
  • Surviving spouses of veterans who died in service may also claim a $5,000 exemption.

Exemptions are applied directly to the assessed value before the millage calculation, effectively lowering the tax bill.

Payment Schedule & Deadlines

Property taxes in Cleburne County are due in two installments:

• First installment: Due on October 15. This payment covers the first half of the annual tax bill.
• Second installment: Due on March 15 of the following year. This completes the tax obligation for the tax year.

Taxpayers may also opt for a single‑payment discount if the full amount is paid by October 15, though the discount is modest (usually 1‑2 %). If you cannot pay the total amount, the county offers a payment‑plan request; approved plans spread the balance over up to 12 months, but interest may be assessed.

Late payments are subject to a 10 % penalty plus statutory interest, and unpaid taxes become a lien against the property. Continued delinquency can lead to a tax foreclosure sale, so it’s vital to meet the deadlines or arrange an installment plan promptly.

Appealing Your Assessment

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

1. File a Notice of Appeal: Submit the form to the County Assessor’s Office within 30 days of receiving your assessment notice.
2. Gather Evidence: Compile recent comparable sales, an independent appraisal, or documentation of property defects.
3. Schedule a Hearing: The Commissioner’s Court will set a hearing date, typically within 60 days of your filing.
4. Present Your Case: Attend the hearing, present your evidence, and answer any questions from the panel.
5. Receive the Decision: The board issues a written determination, which you can accept or, if unsatisfied, appeal to the Arkansas Board of Assessment Review within 30 days.

Remember, the burden of proof lies with the property owner, so detailed, comparable data will strengthen your appeal.