Rate Breakdown

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

How Property Tax Works in Perry County

In Perry County, property taxes are levied on the assessed value of real and personal property located within the county’s jurisdiction. The Arkansas State Assessor’s Office determines the market value of each property as of January 1 each year. This market value is then multiplied by the county’s assessment ratio—typically 100 % for residential real estate—to arrive at the “assessed value.”

Once the assessed value is established, the taxable amount is calculated by applying the applicable millage rates. A mill represents one‑thousandth of a dollar ($0.001). Perry County’s total millage rate combines several components:

• County General Fund: Funds county services such as roads, law enforcement, and administration.
• School Districts: Perry County is served primarily by the Perry County School District; additional millage may apply for neighboring districts if the property lies within their boundaries.
• Special Districts & Improvements: These include fire protection, water & sewer utilities, and any voter‑approved bonds for infrastructure projects.

For example, if the combined millage rate for a property is 45 mills, the annual tax bill would be calculated as:

Tax Bill = Assessed Value × (45 mills ÷ 1,000)

All calculations are performed by the Perry County Treasurer’s Office, and the resulting statement is mailed to property owners each spring.

Available Exemptions

Arkansas offers several statutory exemptions that can reduce the taxable portion of a property’s assessed value. Eligible owners in Perry County may claim one or more of the following:

• Homestead Exemption: Reduces the assessed value of a primary residence by up to $5,000. Homeowners must occupy the dwelling as their principal residence and file a claim with the county assessor.
• Senior Citizen Exemption: Residents aged 65 or older may receive an additional $1,000 reduction, provided they meet income eligibility criteria set by the state.
• Disability Exemption: Persons with a qualifying physical or mental disability can claim a $1,000 exemption. Documentation from a licensed medical professional is required.
• Veteran Exemption: Honorably discharged veterans who served at least 90 days during wartime, or who are permanently disabled due to service, may receive a $1,000 exemption. Surviving spouses may also qualify.

All exemption applications must be submitted to the Perry County Assessor’s Office by March 31 of the tax year for which the exemption is sought. Once approved, the exemption remains in effect until the property is sold or the owner’s eligibility changes.

Payment Schedule & Deadlines

Perry County follows Arkansas’ two‑installment payment schedule:

• First Installment: Due by March 1.
• Second Installment: Due by September 1.

Property owners may also elect to pay the full amount in a single lump sum at any time before the March 1 deadline, which often qualifies for a modest discount offered by the Treasurer’s Office.

If a payment is missed or the deadline is not met, a 5 % delinquency surcharge is added to the outstanding balance, followed by a 10 % penalty after 30 days. Continued non‑payment may result in the issuance of a tax lien, and ultimately a tax sale of the property.

Payments can be made online through the Perry County Treasurer’s portal, by mailed check, or in person at the county’s finance office. Setting up an automatic bank draft is encouraged to avoid missing deadlines.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to dispute it. The appeals process in Perry County consists of the following steps:

• File a Written Appeal: Submit a completed “Property Tax Appeal Form” to the Perry County Assessor’s Office no later than the second Tuesday in June (the filing deadline for the current tax year).
• Provide Supporting Evidence: Include recent comparable sales, a professional appraisal, or evidence of property damage that may affect value.
• Assessor’s Review: The Assessor will re‑evaluate the case and may adjust the assessment internally.
• Board of Review Hearing: If the dispute is not resolved, a hearing before the Perry County Board of Review will be scheduled, typically in July. Both the property owner and the Assessor may present testimony and evidence.
• Final Decision: The Board’s determination is final for the tax year in question. If you remain dissatisfied, you may appeal to the Arkansas Tax Tribunal within 30 days of the Board’s decision.

Throughout the process, maintain copies of all correspondence and documentation. Prompt filing and clear evidence increase the likelihood of a favorable outcome.