Responsibilities of the County Assessor -- It is the duty of the Assessor to appraise and assess all real and personal property in the county in accordance with state laws, rules and regulations. The common expression county tax assessor is a misnomer. Assessors do not tax nor do they assess a tax; the Assessor's job is to value property (real estate, personal property, etc.), so that officials often described as tax assessors would more accurately be called property assessors. After a property's value is determined by the Assessor, a tax rate is applied which has been set by the appropriate taxing authority, which in turn calculates the tax due by the property owner. The tax is then collected by the tax collector.
Responsibilities of the individual owner of real and personal property -- Between the first Monday in January and May 31st day each year, the individual taxpayer has the legal responsibility of reporting to the assessor all personal property in his possession as of January 1st or acquired between January 1st and May 31st. A ten percent (10%) late assessment penalty will be charged on personal property assessed after May 31st with one exception: if the personal property was acquired within thirty (30) days prior to May 31st, the owner then has thirty (30) days from the date of acquisition to assess it without penalty.
(A.C.A. § 26-26-1408)
Homestead Tax Credit -- Homesteads used as the principal place of residence must be reported to the Assessor's Offices in order to be eligible for a tax credit of up to $375 to be granted. Homeowners may report anytime before October 10th to be eligible for that tax year.
(A.C.A. § 26-26-1118)
Property owners must also report when their homestead is no longer eligible for the tax credit.
(A.C.A. § 26-26-1119)
An Arkansas Drivers License or other documents may be required to verify residency under certain circumstances.
(A.C.A. § 27-14-723) (A.C.A. § 27-16-606)
Please Note --
It shall be unlawful for any person to refuse to give the county assessor or the appointed deputy his or her name and a complete and accurate description of his or her personal and real property, together with the location and value of it.
(A.C.A. § 26-26-202)
A person commits the offense of obstructing governmental operations if the person knowingly obstructs, impairs, or hinders the performance of any governmental function.
(A.C.A. § 5-54-102)
Brandi Diffey, Assessor
Brandi Kernodle, Chief Deputy
Boone County Assessor's Office
P.O. Box 2425
201 N. Main, Suite 4
Harrison, Arkansas 72602
Monday through Friday 8:00 a.m. - 4:30 p.m.