Boone County Property Tax Calculator
Rate basis: Arkansas DFA Assessment Coordination Division, 2025 Millage Report (2026 Collections), issued March 2026.
How Boone County property taxes are calculated
Arkansas assesses real property at 20 percent of market value and one mill raises $1 per $1,000 of assessed value. Boone County applies the total for the parcel's school district and city, and its 2026 collection rates run from 37.6 mills for the rural Bergman tier to 51.5 mills for a Harrison address inside Valley Springs #2. Boone's county levy is a flat 5.6 mills everywhere, so school and city levies create the entire spread. The mechanics are covered in the 2026 Arkansas property tax guide.
Working through a $250,000 home in Harrison inside the Harrison #1 district, which carries 39.2 school mills, 6.2 city mills and the 5.6 county levy:
- $250,000 times 20 percent equals $50,000 assessed value.
- $50,000 times 51.0 divided by 1,000 equals $2,550 tax before credit.
- After the $600 homestead credit the estimate is $1,950 per year.
The same home in the rural part of Harrison #1 drops to 44.8 mills, or $2,240 before credit and $1,640 after. Moving the district and the city line together is worth about $310 a year on this value.
Boone County millage rates by district and city
Each row below is a taxing combination published for Boone County for 2026 collections. Boone's county levy is the same 5.6 mills on every row, so the school and city columns explain the whole spread. The county average of 45.115 mills blends 37.255 school, 3.77 city and 5.60 county mills. The Arkansas millage rates page lists every county for comparison.
| School district | City or area | School | City | County | Overall |
|---|---|---|---|---|---|
| Alpena #5 | Rural | 33.6 | 0 | 5.6 | 39.2 |
| Alpena #5 | Alpena | 33.6 | 3.1 | 5.6 | 42.3 |
| Bergman #3 | Rural | 32 | 0 | 5.6 | 37.6 |
| Bergman #3 | Bergman | 32 | 2 | 5.6 | 39.6 |
| Bergman #3 | Zinc | 32 | 2.4 | 5.6 | 40 |
| Harrison #1 | Rural | 39.2 | 0 | 5.6 | 44.8 |
| Harrison #1 | Harrison | 39.2 | 6.2 | 5.6 | 51 |
| Lead Hill #4 | Rural | 39 | 0 | 5.6 | 44.6 |
| Lead Hill #4 | Diamond City | 39 | 5 | 5.6 | 49.6 |
| Lead Hill #4 | Lead Hill | 39 | 4.8 | 5.6 | 49.4 |
| Lead Hill #4 | South Lead Hill | 39 | 5 | 5.6 | 49.6 |
| Omaha #6 | Rural | 38.1 | 0 | 5.6 | 43.7 |
| Omaha #6 | Omaha | 38.1 | 3.8 | 5.6 | 47.5 |
| Valley Springs #2 | Rural | 39.7 | 0 | 5.6 | 45.3 |
| Valley Springs #2 | Bellefonte | 39.7 | 2.5 | 5.6 | 47.8 |
| Valley Springs #2 | Everton | 39.7 | 2 | 5.6 | 47.3 |
| Valley Springs #2 | Harrison | 39.7 | 6.2 | 5.6 | 51.5 |
| Valley Springs #2 | Valley Springs | 39.7 | 2.2 | 5.6 | 47.5 |
| Carroll County-Green Forest | Rural | 36 | 0 | 5.6 | 41.6 |
| Newton County-Jasper | Rural | 36.8 | 0 | 5.6 | 42.4 |
| County average | 37.255 | 3.77 | 5.60 | 45.115 |
Rows taken from the Arkansas DFA Assessment Coordination Division 2025 Millage Report, covering 2026 collections and issued March 2026. The report lists 20 taxing combinations for Boone County.
Why Boone County rates differ by address
- Harrison city sits inside two districts. Harrison's 6.2 mill city levy appears against both Harrison #1, at 51.0 mills, and Valley Springs #2, at 51.5 mills. The city levy is identical on both rows; the 0.5 mill gap comes from the schools.
- Bergman is the cheapest school district. Bergman #3 carries 32 school mills, the lowest in the county, producing 37.6 mills rural and 39.6 inside the town itself.
- Harrison has the highest city levy. At 6.2 mills, made up of 4.8 general, 1.0 police and 0.4 misc, a Harrison address always carries the county's top city charge.
- Lead Hill's cluster spreads little. Lead Hill #4 is 39 school mills, and its towns land at 49.6 (Diamond City), 49.4 (Lead Hill) and 49.6 (South Lead Hill), all within 0.2 mills of each other.
The state report also lists two districts whose names point to other counties: Carroll County-Green Forest reaches into Boone, and Newton County-Jasper does as well. Alpena #5 is a Boone district that reaches into Carroll and Newton counties, Harrison #1 reaches into Newton, Lead Hill #4 into Marion and Omaha #6 into Carroll. Across the county, 13.9 mills separate the cheapest and dearest combinations, which is a wider band than most of its neighbours. The county rate comparison guide shows how that band compares statewide.
Harrison, Bergman, Lead Hill and the rest of Boone County
Harrison
Harrison is the county seat and the highest-rate address in Boone County. Inside the Valley Springs #2 district a Harrison address pays 51.5 mills, the county's top figure, and inside Harrison #1 it pays 51.0. The city's own levy is 6.2 mills, the largest in the county. The assessor's office is at 220 North Arbor Drive and the collector's office is at 220 Arbor Drive.
Bergman and Zinc
The cheapest rates in the county. Bergman #3 is a 32 mill school district, so the rural tier pays 37.6 mills and the town pays 39.6. Zinc, in the same district, adds a 2.4 mill city levy for 40.0 mills.
Lead Hill, Diamond City and South Lead Hill
All three sit inside Lead Hill #4 at 39 school mills, so their totals cluster tightly: Diamond City 49.6, Lead Hill 49.4, South Lead Hill 49.6.
Alpena, Omaha, Bellefonte and Everton
Alpena pays 42.3 mills in its own district. Omaha's rural tier is 43.7 and the town 47.5. Bellefonte and Everton, both inside Valley Springs #2, pay 47.8 and 47.3, and Valley Springs itself pays 47.5.
Boone County Assessor
The Boone County Assessor's Office appraises real and personal property, keeps ownership and parcel records, and handles the homestead credit and freezes. Personal property assessment runs January 1 through May 31, with a 10 percent late assessment penalty after that under Ark. Code 26-26-1408.
Note on the address: the assessor's department page gives 220 North Arbor Drive while a second Boone County page lists 201 North Main, Suite 4 for the same office. The department's own page is the one to follow. The assessor's page also mentions personal property can be assessed online. A full list of offices is in the Arkansas assessor directory.
Sources: the Boone County Assessor page, the DFA county officials directory and the Boone County ARCountyData listing.
Boone County Collector
The Boone County Collector bills and collects taxes and does not set values. Boone runs a dedicated collector website with delinquency lookup, address change forms, e-statement signup and a published millage page.
The collector's own page lists payment by mail with checks, cashier's checks or money orders, in person, by phone, by mobile payment through arkansas.gov/m, and online. Card and eCheck payments are adjusted for the processing fee charged by Arkansas.gov, and the collector states no part of that fee is remitted to the county. Boone's collector also documents partial payments on current taxes only, and requires personal property to be paid in full before real estate tax. The collector's office states it mails statements by July 1 and that not receiving a statement does not excuse a late payment.
Sources: the Boone County Collector page and the Boone County collector website (boonecollector.org).
How to look up a Boone County parcel and its tax
Boone County runs two systems: ARCountyData for assessment records and the collector's own site plus the Arkansas.gov payment application for bills and delinquency status.
- Open the Boone County real estate search on ARCountyData, which the assessor sponsors, and search by owner, address or parcel number.
- Read the market value and assessed value, then note the school district and city. Those two fields select your row in the millage table on this page.
- For bills and receipts, use the collector's site or the Arkansas.gov Boone payment application. The site also has a delinquency lookup.
- To change your mailing address or switch to e-statements, use the collector's change-of-address and email signup forms.
- Call the assessor at (870) 741-3783 for valuation questions, and the collector at (870) 741-6646 for billing questions.
ARCountyData reported 31,589 parcels for Boone County, with assessor data refreshed in August 2026 and collector data in September 2026, so the figures you see are close to current.
Sources: ARCountyData Boone County and the Boone County collector website.
Paying Boone County property taxes
Boone County taxes become due and payable from March 1 through October 15, and the collector notes taxes in Arkansas are paid one year behind. Statements go out by July 1, and it is the owner's responsibility to keep a mailing address current.
- Online or mobile: the Arkansas.gov Boone payment application, plus mobile payment through arkansas.gov/m.
- By phone: 1-866-257-2055, county code 5.
- By mail: P. O. Box 1152, Harrison, AR 72602-1152, with your Tax ID and a self-addressed stamped envelope for a receipt.
- In person: 220 North Arbor Drive, Harrison.
- Cards and eChecks: Visa, Mastercard, American Express, Discover and eCheck, with the Arkansas.gov processing fee added to the total.
After October 15 a 10 percent penalty applies, and the collector warns that real estate tax two years delinquent is certified to the state and can then only be redeemed through the Commissioner of State Lands. Partial payments are accepted on current taxes, and personal property must be cleared first. The state picture on delinquent redemption is in Arkansas delinquent property tax redemption.
Sources: the Boone County Collector page and the Boone County collector website FAQ.
Homestead credit in Boone County
The Arkansas homestead credit is reported to the Boone County Assessor's Office, which also handles the age 65 and disability freezes. The credit is one per household and must be reported before the deadline for the tax year.
The assessor's page describes a deadline of "anytime before October 10th" for the tax year and cites an older maximum of up to $375, which predates the two most recent increases. The figures that apply now are $600 on 2026 bills and $675 on 2027 bills, and the state outside filing limit is October 15 of the year after the assessment. The calculator on this page models a 2026 bill, so it uses $600. Filing steps are in how to apply for the Arkansas homestead credit.
Boone County also operates the Amendment 79 protections. The collector's FAQ makes the practical point that the freeze applies to assessed value, not to millage: if local millage rises or you make substantial improvements, the bill can still increase even with a frozen value. The senior property tax freeze guide covers the qualification details.
Sources: the Boone County Assessor page, the Boone County collector FAQ, Arkansas DFA property tax relief, Act 330 of 2025 and Act 174 of 2026.
Appealing a Boone County assessment
Start informally with the Boone County Assessor's Office at (870) 741-3783. If the value still looks wrong, apply to the Boone County Equalization Board through its secretary. The Boone County Clerk's Office states that it serves as secretary to the Equalization Board, and its office is at 220 North Arbor Drive, Suite 101, Harrison, phone (870) 741-8428.
- File by the third Monday in August, the deadline set by Ark. Code 26-27-317.
- The board begins hearing appeals no later than the second Monday in August, and must schedule hearings after normal business hours at least one day a week if needed.
- The assessor presents evidence first, then you present yours. Material evidence not shared at least five business days ahead can lead to a continuance.
- The decision must be in writing within ten business days, with the route to county court set out in the notice.
The collector's FAQ is blunt about the limits: the board rules on whether the value placed on your property is accurate and fair, not on whether your tax bill feels too high. Evidence on comparable values and sale prices is what moves a case. Further context is in how to appeal an assessment in Arkansas.
Sources: the Boone County Clerk page, the Boone County collector FAQ and the AACD model hearing procedures.
Boone County property tax examples
These examples use the Boone County average of 45.115 mills for 2026 collections with the $600 homestead credit applied. They are estimates; your parcel uses its own district and city combination.
| Market value | Assessed at 20% | Tax before credit | After $600 credit | Monthly |
|---|---|---|---|---|
| $100,000 | $20,000 | $902 | $302 | $25.19 |
| $250,000 | $50,000 | $2,256 | $1,656 | $137.98 |
| $189,000 (county median, rounded) | $37,800 | $1,705 | $1,105 | $92.11 |
| $400,000 | $80,000 | $3,609 | $3,009 | $250.77 |
| $500,000 | $100,000 | $4,512 | $3,912 | $325.96 |
Calculated at the 45.115 mill Boone County average for 2026 collections. Each row applies one $600 credit for a qualifying primary residence.
Boone County median home value and median tax
Read this as reference material rather than a bill estimate. These surveyed figures are kept out of the calculator, and they describe the county as a whole instead of any one property.
This block is statistical context and is not an input to the calculator above. Note the size of the gap between a surveyed bill and a full-rate figure: the median value at the 20 percent ratio and the 45.115 mill average implies about $1,704, against a surveyed median of $927. Amendment 79 caps holding taxable value below full assessed value, plus the many parcels sitting in districts below the county average, explain a large part of it. Arkansas Amendment 79 sets out the caps in full.
Sources: B25077, median value; B25103, median tax; B01003, population. These are survey estimates and carry sampling error.
Boone County property tax questions
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The county average total millage is 45.115 mills for 2026 collections, blending 37.255 school mills, 3.77 city mills and 5.60 county mills. Published combinations run from 37.6 mills in the rural Bergman tier to 51.5 mills for a Harrison address inside Valley Springs #2.
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Harrison city sits inside both the Harrison #1 and Valley Springs #2 school districts. The city levy is 6.2 mills either way, so the difference is the school rate: 51.0 mills in Harrison #1 against 51.5 in Valley Springs #2.
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Mail to P. O. Box 1152, Harrison, AR 72602-1152; pay in person at 220 North Arbor Drive; by phone at 1-866-257-2055, county code 5; or online through the Arkansas.gov Boone payment application linked from the collector's site.
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Yes to both. The collector accepts credit cards and eChecks, with the Arkansas.gov processing fee added, and partial payments are accepted on current taxes only. Personal property must be paid in full before real estate tax.
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A 10 percent penalty applies after October 15. The collector warns that real estate tax two years delinquent is certified to the state and can then only be redeemed through the Commissioner of State Lands.
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To the Boone County Assessor's Office at 220 North Arbor Drive in Harrison, (870) 741-3783, by the deadline for the tax year. The credit is up to $600 on 2026 bills and $675 on 2027 bills.
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Use the ARCountyData real estate search the assessor sponsors. It reported 31,589 parcels, with assessor data refreshed in August 2026 and collector data in September 2026.
More statewide answers are in the Arkansas property tax FAQ.
Nearby county pages
Official sources
County average and the Boone County per-district rows used on this page.
Office address, phone, hours, personal property rules and the homestead note.
Payment methods, statement timing, partial payment policy and delinquency.
Delinquency lookup, change of address, e-statements and staff directory.
The collector's online payment application.
Free assessor-sponsored property search, parcel count and refresh dates.
The clerk serves as secretary to the Equalization Board.
Homestead credit rules and Amendment 79 protections.
Filing deadline, hearing order, evidence rules and decision notice.
Boone County median home value.
Boone County median annual real estate tax.
Boone County population estimate.