Rate Breakdown

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

How Property Tax Works in Union County

In Union County, Arkansas, property taxes are calculated by applying the county’s millage rates to the assessed value of each taxable parcel. The process begins with the County Assessor’s Office, which determines the market value of a property as of January 1 of each tax year. This market value is then multiplied by the state‑mandated assessment ratio of 10 % (Arkansas Code §15‑87‑2), resulting in the assessed value that will be used for tax purposes.

Once the assessed value is established, the appropriate millage rates are applied. Millage rates are expressed in dollars per $1,000 of assessed value. For the 2024‑2025 tax year, Union County’s combined rate (county, city, school district, and special districts) is approximately 39.75 mills, though individual municipalities and school districts may have slightly different rates. The formula is simple:

• Tax Bill = (Assessed Value ÷ 1,000) × Total Millage Rate

For example, a home with a market value of $150,000 has an assessed value of $15,000. At a total millage rate of 39.75, the annual property tax would be ($15,000 ÷ 1,000) × 39.75 = $596.25.

Available Exemptions

Arkansas law provides several exemptions that can reduce the assessed value used to calculate your tax bill. Union County residents should review each option to determine eligibility.

• Homestead Exemption – A $5,000 reduction in assessed value is available to owner‑occupied residential property owners who have lived in the home for at least six months.
• Senior Citizen Exemption – Residents aged 65 or older may qualify for an additional $5,000 exemption, provided they meet income criteria (generally $30,000 or less in annual household income).
• Disability Exemption – Individuals with a qualifying disability can receive a $5,000 exemption, regardless of age, when the disability prevents them from working or limits their earning capacity.
• Veteran Exemption – Honorably discharged veterans, active‑duty service members, or their surviving spouses may claim a $5,000 exemption. Certain disabled veterans may be eligible for an additional $5,000.

Exemptions must be applied for annually with the Union County Assessor’s Office, typically by March 31. Supporting documentation (proof of age, disability verification, military discharge papers, etc.) is required.

Payment Schedule & Deadlines

Union County property taxes are due in two installments:

• First Installment: Due November 1 – December 31. Payments made after December 31 incur a 5 % penalty on the overdue amount.
• Second Installment: Due May 1 – June 30. Late payments after June 30 are subject to a 10 % penalty plus interest calculated at the state’s legal rate.

Taxpayers may choose to pay the full amount at once to avoid any penalties. Payments can be made online through the Union County Treasurer’s portal, by mail, or in person at the Treasurer’s Office. If an installment is missed, the penalty and interest accrue daily until the balance is paid in full.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to contest it. Follow these steps to file an appeal in Union County:

• File a Written Appeal: Submit a formal appeal to the Union County Assessor’s Office by the deadline listed on your assessment notice—usually within 30 days of receipt.
• Provide Evidence: Attach supporting documents such as recent comparable sales, independent appraisals, or photographs that demonstrate a discrepancy.
• Attend a Hearing: The Assessor’s Board will schedule a hearing. Be prepared to present your case and answer questions.
• Decision: After the hearing, the Board issues a written decision. If you disagree with the outcome, you may appeal to the Arkansas Board of Assessment Review within 30 days.

Timely filing and thorough documentation are critical; missing the initial deadline may limit your options to a later “informal” review, which carries a tighter procedural timeline.