Property valuation
The Assessor values property and maintains the assessment rolls. Assess personal property between January 2 and May 31. The Assessor’s office does not send tax bills and cannot take a tax payment — for a bill or a payment, see the County Collector.
What this office does
The Assessor’s office values every parcel, home, business, and item of personal property in Lonoke County and maintains the assessment rolls. It is a separate elected office from the Collector’s, with separate records and separate duties.
Personal property — vehicles, trailers, boats, livestock, business equipment — must be assessed by the owner every year between January 2 and May 31. Assess by phone at (501) 676-6938 or at the office; state law adds a 10% penalty to property assessed after the deadline.
Assessment deadlinesEvery parcel, home, and business building in the county is appraised by this office, and real estate is appraised on a countywide reappraisal cycle. Corrections to what is on the record — incorrect square footage, a structure that no longer stands, the wrong land classification — are made here.
How to appeal a valueThe Assessor’s office also registers the homestead credit and the assessment freeze for qualifying homeowners. Both are registered here, not at the Collector’s window.
Homestead & Amendment 79Mark the calendar
Arkansas property taxes are paid in arrears — the bill paid this fall is for the previous year’s assessment. These are the dates this office keeps.
The rolls open. Assess personal property — vehicles, trailers, boats, equipment — by phone, online, or at the Assessor’s office across from the courthouse.
Last day to assess without the statutory 10% penalty. This includes new residents and vehicles bought during the year.
To contest the Assessor's value, schedule a hearing with the county Board of Equalization — through the County Clerk, the board's secretary — by the third Monday in August.
The Assessor's office does not send tax bills and cannot take a tax payment. Statements, payments, installments, receipts, and delinquent taxes are handled by the County Collector at (501) 676-6344.
Amendment 79
Three protections are available on the home you own and occupy. All three are registered with the Assessor's office, not the Collector's.
The credit is currently $600, applied against the annual tax bill on the home you own and occupy, and it increases to $650 next year. It applies every year once registered, and one homestead is allowed per household. Register with the Assessor's office.
After a reappraisal, the taxable value of a homestead may increase no more than 5% per year. Other property is capped at 10% per year.
Homeowners who are 65 or older, or fully disabled, may freeze the assessed value of their homestead. Bring proof of age or disability to the Assessor's office to apply.
Common questions
Call the Assessor at (501) 676-6938 to assess property, to question how a property was valued, or to register the homestead credit or the assessment freeze. Call the Collector at (501) 676-6344 about a statement, a payment, an installment plan, a receipt, or delinquent taxes. If you reach the wrong office, staff will direct you — but the two offices keep separate records, and only the Assessor can change a value.
Call the Assessor's office first — many issues are corrected there, such as incorrect square footage, a structure that no longer stands, or the wrong land classification. If you still disagree, request a hearing with the Board of Equalization (scheduled through the County Clerk) by the third Monday in August. Bring comparable sales, photographs, or an appraisal. Board decisions may be appealed to county court. The Collector's office cannot change a value or adjust a bill on that basis.
Personal property is taxed for the full year based on what you owned when you assessed it. If you sell in June, you still owe that year's tax on it, but you will not assess it again the following January. Questions about what is on your assessment go to the Assessor; questions about the bill go to the Collector.
Three items. Assess your vehicles and other personal property with the Assessor, register the homestead credit with the Assessor if you have bought a home, and update your voter registration with the County Clerk. Nothing is owed to the Collector until a statement is mailed.
Yes, two things. Confirm with the Assessor that the homestead credit is registered on your parcel, and assess your vehicles by May 31 — an escrow account covers the real-estate bill, not personal property. The Collector settles the real-estate bill directly with your lender.
Contact
Assessment, property values, and the homestead credit are handled by this office.
Statements, payments, receipts, and delinquent taxes are handled by the County Collector, (501) 676-6344. Not sure who you need? See the full county directory.
Key date
Assessment is handled by the Assessor's office. Payment is handled by the Collector's office. Both can be reached by phone or at the counter.