Rate Breakdown

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

How Property Tax Works in Garland County

Garland County follows Arkansas’s statewide assessment system, which bases property tax on the property’s “fair market value” as determined by the County Assessor’s Office. Each year the assessor conducts a physical inspection, reviews recent sales, and applies standardized valuation tables to arrive at a final assessed value. In Arkansas, the assessed value is identical to the market value (100 % of the fair market value). Once the assessed value is set, the county multiplies it by the applicable millage rates—expressed as dollars of tax per $1,000 of assessed value—to calculate the annual tax bill. Garland County’s combined millage rate for 2024 is approximately 13.75 mills, which includes the county road and bridge levy, the city of Hot Springs levy (if applicable), school district levies, and special district assessments.

Available Exemptions

Arkansas law offers several exemptions that can reduce the taxable portion of your property. Eligibility is determined by the assessor and must be claimed on the proper forms.

• Homestead Exemption: Reduces the assessed value by $5,000 for owner‑occupied residences.
• Senior Citizen Exemption: Homeowners age 65 or older may receive an additional $5,000 reduction, provided they meet income limits.
• Disability Exemption: Qualifying disabled persons can deduct $5,000 from the assessed value, with additional benefits for certain medical equipment.
• Veteran Exemption: Honorably discharged veterans, and in some cases their surviving spouses, receive a $5,000 exemption; disabled veterans may qualify for a higher exemption.

These exemptions are cumulative, so a qualifying senior veteran who also qualifies for the homestead exemption could see up to $15,000 removed from the taxable assessed value.

Payment Schedule & Deadlines

Garland County property taxes are due in two installments. Missing a deadline can result in penalties, interest, and possible tax‑sale proceedings.

• First Installment: Due November 15. This payment covers the first half of the annual tax bill.
• Second Installment: Due March 15 of the following year. Failure to pay by this date will incur a 3 % penalty on the unpaid balance.
• Late Payment Penalties: After March 15, a 1 % monthly interest accrues on any outstanding amount, plus a $25 administrative fee.
• Payment Options: Taxes can be paid online through the Garland County Treasurer’s portal, by mailed check, or in person at the Treasurer’s Office. Some banks also accept automatic withdrawals.

Appealing Your Assessment

If you believe your property has been over‑assessed, you have the right to appeal. The process is time‑sensitive and follows a set sequence.

• Notice of Appeal: File a written appeal with the Garland County Assessor’s Office within 30 days of receiving your assessment notice.
• Request a Hearing: The County Board of Assessment Review will schedule a hearing, typically within 60 days of the appeal filing.
• Prepare Evidence: Gather recent comparable sales, independent appraisals, or photos that support a lower value.
• Decision: The Board issues its decision in writing. If you disagree, you may further appeal to the Arkansas Tax Tribunal.

Following these steps promptly ensures your case is heard and provides the best chance of achieving a fair reduction in your property tax liability.