Two separate offices
The Assessor determines what property is worth. The Collector bills and collects the tax. They are separate elected offices with separate duties, and each has its own page. Assess by May 31. Pay by October 15.
Who does what
The Assessor and the Collector are separate elected offices. The Assessor values property and maintains the assessment rolls. The Collector bills, collects, and distributes the taxes those rolls produce. Neither office can do the other's work. If your question is about a value, an assessment, or the homestead credit, call the Assessor at (501) 676-6938. If it is about a bill, a payment, a receipt, or a delinquency, call the Collector at (501) 676-6344.
Values property and maintains the assessment rolls. Personal property must be assessed every year between January 2 and May 31. The Assessor's office also registers the homestead credit and the assessment freeze.
The Assessor's office does not send tax bills and cannot take a tax payment. For a bill or a payment, contact the Collector.
Go to the County AssessorBills and collects property taxes and distributes what it collects. Statements are mailed once the books open in March, and payment is due by October 15. Current-year taxes can be split into installments at no charge.
The Collector's office does not set property values and cannot change an assessment. To question a value, contact the Assessor.
Go to the County CollectorMark the calendar
Arkansas property taxes are paid in arrears — the bill paid this fall is for the previous year's assessment. Each office keeps its own dates.
| January 2 | Assessment opens |
| May 31 | Assessment deadline — a 10% penalty applies after this date |
| August | Values may be appealed to the Board of Equalization, by the third Monday |
| March | Statements are mailed |
| October 15 | Payment deadline — postmarks count |
| October 16 | A 10% penalty plus interest attaches |
Where to find the detail
The homestead credit, the 5% and 10% value caps, and the 65-and-over freeze are all registered with the Assessor's office, not the Collector's.
Homestead credit & Amendment 79Assessing a vehicle, appealing a value, escrow, moving to the county, unpaid taxes and penalties — each office answers the questions it handles.
Assessment questions Billing and payment questionsContact
Assessment, billing, and county funds are handled by three separate offices.
| Assessor — assessment, property values, homestead credit | (501) 676-6938 |
| Collector — tax statements, payments, delinquent taxes | (501) 676-6344 |
| Treasurer — county funds & distributions | (501) 676-2333 |
Key dates
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.