Rate Breakdown

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

How Property Tax Works in Yell County

Yell County property tax is calculated by applying the county’s millage rate to the assessed value of each parcel of real or personal property. The Arkansas Assessment of Real Property Act requires that the County Assessor determine a fair market value for every property as of January 1 each year. This assessed value is then multiplied by the combined millage rate – the sum of rates set by the County, the City (if applicable), school districts, and special districts such as fire or road authorities.

A “mill” represents one‑tenth of one percent (0.001) of assessed value. For example, if a residence is assessed at $120,000 and the total millage rate for the parcel is 30 mills, the annual tax bill will be:

Tax = Assessed Value × (30 mills ÷ 1,000) = $120,000 × 0.030 = $3,600.

The Assessor’s Office publishes the current millage rates each January; they can change annually based on budgetary needs of each taxing authority.

Available Exemptions

Arkansas law provides several exemptions that can lower the taxable portion of a home’s assessed value. Yell County residents may qualify for any of the following:

• Homestead Exemption: Up to $5,000 of assessed value may be exempt for owner‑occupied primary residences.
• Senior Citizen Exemption: Residents age 65 or older may receive an additional $5,000 exemption, provided they meet income limits set by the state.
• Disability Exemption: Qualified disabled persons (or their surviving spouses) can claim a $5,000 exemption on the primary residence. Documentation of disability must be submitted.
• Veteran Exemption: Honorably discharged veterans may receive a $5,000 exemption for their primary home. Surviving spouses of veterans who died as a result of service may also qualify.

Exemptions are not cumulative; only one exemption may be applied per property. To claim an exemption, owners must file an “Application for Homestead or Other Exemption” with the Yell County Assessor’s Office before the deadline (usually March 15).

Payment Schedule & Deadlines

Yell County property taxes are due in two installments:

• First installment: October 1 – October 15 (approximately 50 % of the total bill). A discount may be offered for early payment, but this varies by taxing district.
• Second installment: December 1 – December 15 (the remaining balance).

If either installment is not paid by the final due date, a 5 % late penalty is assessed, followed by a 1 % interest charge per month on the unpaid balance. The County Treasurer’s Office accepts payments in person, by mail, or electronically through the state’s online portal.

Property owners who experience financial hardship may apply for a payment plan or deferral; however, interest continues to accrue during the deferral period.

Appealing Your Assessment

Property owners who believe their assessment is inaccurate have the right to appeal to the Yell County Board of Equalization. The appeal process follows these steps:

• File a written protest: Submit a “Notice of Protest” to the Board of Equalization no later than May 31 of the assessment year.
• Provide evidence: Include recent sales data, an independent appraisal, or photographs that support the claim of over‑assessment.
• Attend a hearing: The Board will schedule a public hearing where the owner may present testimony and answer questions.
• Receive a decision: The Board issues a written decision within 30 days of the hearing. If the decision is unfavorable, owners may further appeal to the Arkansas Tax Tribunal.

Preparing a thorough, documented protest improves the likelihood of a successful adjustment. For assistance, the Yell County Assessor’s Office offers a modest fee‑based consulting service.