Rate Breakdown

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

How Property Tax Works in Logan County

Every year Logan County assesses the market value of each parcel of real property within its boundaries. The county assessor’s office determines this “true cash value” by examining recent sales of comparable homes, land usage, improvements, and physical condition. Once the assessment is finalized—typically by early May—the value is forwarded to the Logan County Treasurer, who applies the applicable millage rates to calculate the final tax bill.

A millage rate is expressed in “mills,” where one mill equals one‑tenth of one percent (0.001) of assessed value. In Logan County the total millage rate is a combination of several components:

• Logan County General Fund – the primary source for county services.
• Logan County Road & Bridge Fund – for maintenance of local highways.
• School District (e.g., Logan County School District) – the largest share of the bill.
• Special districts (fire, water, sewage, community development) – vary by location.

For example, if the combined millage rate is 37.5 mills and your home is assessed at $120,000, the property tax due would be:

Tax = $120,000 × 0.0375 = $4,500

All rates are set by elected officials and can change annually; therefore using a current estimator is critical for accurate budgeting.

Available Exemptions

Arkansas law provides several exemptions that can lower your taxable value. Eligibility is determined at the state level, but the Logan County Assessor applies the exemptions to each qualified parcel.

• Homestead Exemption: $3,500 off assessed value for owner‑occupied primary residences.
• Senior Citizen Exemption: Residents 65 years or older may receive a $500 exemption; an additional $500 is available if the senior’s income is $15,000 or less.
• Disability Exemption: Qualifying individuals with a permanent disability receive a $500 exemption; an extra $500 applies if the household income meets the low‑income threshold.
• Veteran Exemptions:
  • Disabled veterans: $1,000 exemption for each 10% of disability rating (up to 100%).
  • Surviving spouses of veterans killed in action: $2,000 exemption.
  • General veteran exemption: $250 for all honorably discharged veterans.

To claim any exemption, submit the appropriate application to the Logan County Assessor before the annual deadline (usually March 15). Supporting documentation—such as proof of age, disability rating, or military service—must accompany the request.

Payment Schedule & Deadlines

Logan County property tax bills are issued in June. Homeowners may choose between a single payment or two installments:

• Single payment: Due by October 1. Paying early may qualify for a modest discount in some districts.
• Two‑installment option:
  • First installment – due October 1 (50% of total tax).
  • Second installment – due March 1 of the following year (remaining 50%).

If either deadline is missed, a late‑payment penalty of 5% is added to the outstanding balance, plus interest accruing at the state‑prescribed rate. Continued delinquency can result in tax lien filing, possible tax foreclosure, and loss of voting rights until the debt is satisfied.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal. Follow these steps to initiate the process in Logan County:

• Step 1 – Review your notice: Assessments are mailed in early May. Verify the value, property description, and any exemptions applied.
• Step 2 – File a petition: Submit a written appeal to the Logan County Circuit Court within 30 days of receiving the notice. Include supporting evidence such as recent comparable sales, an independent appraisal, or photographs showing condition.
• Step 3 – Attend a hearing: The court will schedule a hearing, usually within 60 days. Be prepared to present your evidence and answer questions from the assessor‑appointed hearing officer.
• Step 4 – Receive the decision: The court issues a written ruling. If the decision is favorable, the assessment is adjusted and your tax bill recalculated. If not, you may further appeal to the Arkansas Office of Assessment Review within 30 days of the court’s order.

Timely filing and thorough documentation are essential; missing the 30‑day window generally forfeits your right to contest that year’s assessment.