Rate Breakdown

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

How Property Tax Works in Miller County

Every property within Miller County is assigned a market value by the County Assessor’s Office. This value is determined annually through a combination of on‑site inspections, recent sales of comparable properties, and information supplied by the property owner. Once the market value is established, the Assessor applies the county’s tax rating—currently set at 100% of the market value—to create the assessed value.

The assessed value is then multiplied by the applicable millage rates to calculate the annual tax bill. A “mill” represents one‑tenth of one percent (0.001). Miller County’s base millage rate for 2024 is 24 mills, and additional rates are levied by the City of Texarkana, the School District, the Road and Bridge Authority, and various special districts. For example, if a property’s assessed value is $150,000 and the combined millage rate is 35 mills, the tax due would be:

(150,000 × 35) ÷ 1,000 = $5,250

Understanding each component—assessment, rating, and millage—helps owners anticipate how changes in property value or local levies affect their tax liability.

Available Exemptions

Arkansas law provides several exemptions that can reduce the taxable portion of your property. Miller County applies these state‑wide programs as follows:

• Homestead Exemption: Homeowners may exempt up to $5,000 of assessed value on their primary residence. To qualify, the property must be occupied as a permanent residence and the owner must file a homestead exemption claim with the county assessor.
• Senior Citizen Exemption: Residents age 65 or older may claim an additional $5,000 exemption, provided they meet income limits set by the Arkansas Department of Finance and Administration (typically $25,000 household income).
• Disability Exemption: Individuals with a qualifying disability may receive a $5,000 exemption on their primary dwelling. Documentation from a licensed medical professional is required.
• Veteran Exemption: Qualified veterans, or surviving spouses of veterans, may claim up to $5,000 exemption for each qualifying service period (e.g., service in a designated war zone). Proof of service and discharge papers must be submitted.

Exemptions are cumulative; a senior veteran with a disability could potentially exempt up to $20,000 of assessed value, dramatically lowering the tax bill.

Payment Schedule & Deadlines

Miller County issues property tax bills semi‑annually. The schedule for the 2024 tax year is:

• First installment: Due November 15, covering the period July 1 – December 31.
• Second installment: Due May 15, covering the period January 1 – June 30.

Property owners may also opt for a single‑payment plan by paying the full amount by November 15, which qualifies for a 2% early‑payment discount.

Late payments incur a 5% penalty plus interest calculated at the state’s statutory rate of 1% per month. Unpaid taxes for two consecutive years may result in a tax lien and eventual foreclosure proceedings. Miller County accepts payments online, by mail, or in person at the Treasurer’s Office.

Appealing Your Assessment

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

• Step 1 – Review the Notice: Examine the assessment notice for errors in square footage, property classification, or recent sales data.
• Step 2 – File a Written Appeal: Submit a formal appeal to the Miller County Assessor’s Office within 30 days of the notice date. Include supporting documents such as independent appraisals, comparable sales, or photographs.
• Step 3 – Attend a Hearing: The Assessor’s Review Board will schedule a hearing, usually within 45 days of the filing. Be prepared to present your evidence and answer questions.
• Step 4 – Decision: The board issues a written decision, typically within 15 days after the hearing. If the decision is unfavorable, you may further appeal to the Arkansas Board of Assessment Review.

Timely filing and thorough documentation are essential to a successful challenge. For assistance, consider consulting a local property tax attorney or a certified appraiser familiar with Miller County’s valuation practices.