Rate Breakdown

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

How Property Tax Works in Howard County

Howard County, Arkansas, levies property taxes based on the assessed value of real and personal property located within the county’s boundaries. The county assessor determines the market value of each parcel annually, usually by reviewing recent sales, construction costs, and income‑producing potential. Once the market value is established, the assessor applies the county’s assessment ratio—generally 100% for residential property and a lower percentage for agricultural or commercial land—to calculate the taxable value.

After the taxable value is set, the county multiplies it by the combined millage rate to produce the tax bill. A “mill” represents one‑tenth of a cent (0.001) per dollar of assessed value. For example, if Howard County’s total millage is 24.5 mills, a property assessed at $150,000 would owe $3,675 in taxes ($150,000 × 0.0245). Millage rates are composed of several components, including the city or town, the school district, the county road department, and special districts such as fire or sewer. These rates can change each fiscal year, so the final tax amount may vary even if the assessed value remains steady.

Available Exemptions

Arkansas offers several exemptions that can lower the taxable value of a property. Homeowners in Howard County may qualify for one or more of the following:

• Homestead Exemption: Reduces the assessed value of a primary residence by up to $5,000. Applicants must own and occupy the property as their principal dwelling.
• Senior Citizen Exemption: Available to homeowners aged 65 or older who meet income thresholds. The exemption can decrease the taxable value by $5,000, and additional reductions apply for low‑income seniors.
• Disability Exemption: Residents with a permanent physical or mental disability can receive a $5,000 exemption on their homestead’s assessed value.
• Veteran Exemption: Honors honorably discharged veterans and their surviving spouses. Qualifying veterans can receive a $5,000 exemption; disabled veterans may receive a larger reduction.

Exemptions are applied before the millage calculation, so they directly reduce the tax bill. To claim an exemption, owners must file the appropriate form with the Howard County Assessor’s Office during the designated filing period, typically in the spring.

Payment Schedule & Deadlines

Howard County property taxes are due in two installments:

• First installment: Due November 1, covering the fiscal year’s first half.
• Second installment: Due May 1, covering the second half.

If either deadline falls on a weekend or legal holiday, the due date moves to the next business day. Property owners may also elect to pay the full amount in a single payment by the November deadline, often receiving a modest discount from the county treasurer.

Late payments incur a penalty of 5% on the overdue portion, plus interest at the rate set by the Arkansas State Treasurer (currently 8% per annum). Persistent delinquency can result in tax liens, wage garnishment, or even a tax sale of the property. To avoid these consequences, many residents set up automatic payments through the Howard County Treasurer’s online portal.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal. The appeals process in Howard County follows these steps:

• Request a Re‑Assessment: Submit a written request to the Howard County Assessor within 30 days of receiving your notice of assessment. Include supporting documentation such as recent sales of comparable properties, appraisal reports, or evidence of physical defects.
• Formal Appeal: If the reassessment does not resolve the issue, file a formal appeal with the Arkansas Property Tax Appeal Tribunal (APTT) within 30 days of the reassessment decision. The appeal must include a completed petition, the original assessment notice, and any new evidence.
• Hearing: The APTT will schedule a hearing, typically within 60 days of filing. Both the property owner and the assessor’s office will present arguments and evidence. An impartial hearing officer will render a decision, which is final unless appealed to the Arkansas Supreme Court.

Prepare for the hearing by gathering clear, objective data and, if possible, obtaining a professional appraisal. Most successful appeals result from demonstrable discrepancies between the assessor’s valuation and market realities.