Carroll County Property Tax Calculator
Rate basis: Arkansas DFA Assessment Coordination Division, 2025 Millage Report (2026 Collections), issued March 2026.
How Carroll County property taxes are calculated
Carroll County is one of ten Arkansas counties split into two judicial districts, and that split runs through the tax roll: the Kings River roughly divides an eastern side administered from Berryville from a western side administered from Eureka Springs, and the state millage report labels its rows East or West for exactly that reason. The arithmetic underneath is the standard Arkansas one. Take 20% of market value, multiply by the mills for your district, then apply the homestead credit if you own and occupy the home.
A $210,000 home inside the Berryville #27 district, where the published combined rate is 52.2 mills for 2026 collections:
- $210,000 market value times 20% equals $42,000 assessed value.
- $42,000 times 52.2 divided by 1,000 equals $2,192.40 tax before credit.
- Subtract the $600 homestead credit to reach $1,592.40 estimated annual tax.
Run the same house three miles into the rural eastern tier of the Huntsville #1 district, the cheapest line in the county at 42.1 mills, and the tax before credit falls to $1,768.20, or $1,168.20 after the credit. A $424 annual difference on an unchanged house, driven entirely by a district boundary that follows no visible line on the ground.
Carroll County millage rates by district and city
These are the taxing combinations the Arkansas DFA published for Carroll County for 2026 collections, and every school, city and county column reconciles to its overall total. Carroll County has seven school districts and eight tax-levying cities, and the East and West labels below mark the court district each tier sits in rather than a difference in rate structure.
| School district | City or area | School | City | County | Overall |
|---|---|---|---|---|---|
| Berryville #27 | Rural (East) | 42.2 | 0 | 10 | 52.2 |
| Berryville #27 | Berryville (East) | 42.2 | 0 | 10 | 52.2 |
| Eureka Springs #21 | Rural (West) | 35.8 | 0 | 10 | 45.8 |
| Eureka Springs #21 | Beaver/Holiday Island | 35.8 | 4 | 10 | 49.8 |
| Eureka Springs #21 | Eureka Springs (West) | 35.8 | 4.4 | 10 | 50.2 |
| Green Forest | Rural (East) | 42 | 0 | 10 | 52 |
| Green Forest | Blue Eye (East) | 42 | 5 | 10 | 57 |
| Green Forest | Green Forest (East) | 42 | 0 | 10 | 52 |
| Green Forest | Oak Grove (East) | 42 | 5 | 10 | 57 |
| Alpena #5 | Rural (East) | 33.6 | 0 | 10 | 43.6 |
| Alpena #5 | Alpena (East) | 33.6 | 3.1 | 10 | 46.7 |
| Huntsville #1 | Rural (East) | 32.1 | 0 | 10 | 42.1 |
| Kingston/Jasper #1 | Rural (East) | 36.8 | 0 | 10 | 46.8 |
| Omaha #6 | Rural (East) | 38.1 | 0 | 10 | 48.1 |
| County average | 38.14 | 4.3 | 10 | 49.68 |
Carroll County rows taken from the Arkansas DFA Assessment Coordination Division 2025 Millage Report, covering 2026 collections and issued March 2026. Berryville and Green Forest levy no city property tax at all, which is why their city rows carry the same total as the rural tier beside them.
Which Carroll County address carries which rate
The county levy is a flat 10 mills everywhere in Carroll County, so as in most Arkansas counties the school line decides the bill. What makes Carroll unusual is how far the school lines spread: 10.1 mills between the cheapest and dearest combination, worth $424 a year on a $210,000 home before any credit.
- Huntsville #1's rural eastern tier is the floor at 42.1 mills. The district is headquartered in Madison County and reaches east into Carroll, and its 32.1 school mills are the lightest in the county. There is no city tier in Carroll for this district, so only unincorporated parcels land on it.
- Blue Eye and Oak Grove share the ceiling at 57.0 mills. Both sit inside the Green Forest district, which carries 42 school mills, and both levy the maximum 5 mill city rate in the county. That combination is 7.32 mills above the Carroll County average.
- Eureka Springs city pays 50.2 mills while Berryville city pays 52.2. Neither city's own levy explains the difference. Eureka Springs levies 4.4 mills and Berryville levies nothing, but Eureka Springs sits in a district with 35.8 school mills against Berryville's 42.2, and the school line wins. That is a 6.4 mill school gap against a 4.4 mill city gap going the other way.
- Beaver and Holiday Island sit on their own line at 49.8 mills. The state report gives Beaver/Holiday Island a 4 mill city levy, four tenths below Eureka Springs city, producing the 0.4 mill difference between the two rows.
- Alpena is the only Carroll County city in a district run from another county. The Alpena #5 district fringes in from Boone County, and its 33.6 school mills put an Alpena address at 46.7 mills, 2.98 mills under the county average.
The report also records a voluntary levy worth knowing about: Carroll County carries 1.0 mill for the Berryville Cemetery. Separately, the state notes that the Eureka Springs, Berryville, Green Forest, Huntsville and Jasper districts all cross out of Carroll County into neighbouring counties, which is why the same school name can appear at a different rate in a different county's table.
Berryville, Eureka Springs, Green Forest and the rest of Carroll County
Berryville
Berryville is the county seat and the eastern district's administrative centre, and every elected county office keeps a counter there at 108 Spring Street: the assessor, the collector and the clerk all share that address. A Berryville city address pays 52.2 mills, the second highest city combination in the county. The city itself levies nothing on the property tax roll.
Eureka Springs
Eureka Springs anchors the western district, where the historic courthouse on Main Street houses several county offices. A city address pays 50.2 mills, made up of 35.8 school mills, a 4.4 mill city levy and the 10 mill county levy. Nearby Beaver and Holiday Island residents use a 4 mill city levy on the same school district, giving 49.8 mills, and the unincorporated western tier drops to 45.8 mills, the second lowest rate in Carroll County.
Green Forest
Green Forest sits east of Berryville and is the third main population centre. Its own city address pays 52 mills with no city levy at all, which means a Green Forest city resident pays exactly what a rural Green Forest district resident pays. The surrounding district also covers Blue Eye and Oak Grove, and those two cities do levy 5 mills, pushing their addresses to 57 mills.
Alpena, Omaha and the fringe districts
Alpena, Omaha and Kingston are the smaller incorporated communities. Alpena sits in the Alpena #5 district whose main body is in Boone County, and pays 46.7 mills. Omaha sits in the Omaha #6 district at 48.1 mills, which is a Carroll-based district that reaches into Boone County. Kingston falls inside the Kingston/Jasper #1 district, formed when Kingston #25 and Oark #7 consolidated with Jasper #1 out of Newton County, and pays 46.8 mills.
Carroll County Assessor
Official name: Carroll County Assessor's Office. Assessor: Jeannie Davidson. The office discovers, values and lists property for tax purposes, maintains ownership records, and handles both homestead applications and appeal intake. It does not take payments.
Two official sources give different phone numbers for this office. The assessor's own site and the Arkansas.gov county profile both print (870) 423-2388, while the DFA county officials directory prints (870) 423-6400. This page uses the number on the office's own site, which is also the one repeated by the state portal, and treats the DFA listing as out of date.
Sources: Carroll County Assessor's Office and the Arkansas DFA county officials directory. DFA's reappraisal schedule places Carroll County on a three-year cycle with a 2025 appraisal year.
Carroll County Collector
Official name: Carroll County Tax Collector's Office. Collector: Krista Burnett. The collector bills and collects municipal, county, school and improvement district taxes and turns the money over to the county treasurer monthly. Valuation disputes are not this office's business.
Carroll County is one of the few in Arkansas where the assessor and collector share a street address, so a single trip to Spring Street can cover both a valuation question and a payment. A second official source, the Arkansas.gov county profile, still lists a previous collector, Kay Phillips-Brown, on the same phone number; the collector's own county page and the Association of Arkansas Counties both name Krista Burnett, so this page publishes Burnett and treats the state portal listing as stale.
Sources: Carroll County Tax Collector's Office and the Association of Arkansas Counties Carroll County profile.
How to find a Carroll County parcel and its exact tax
Carroll County publishes both halves of the record through actDataScout, and the public search is free. The assessor side shows the parcel record and values; the collector side shows the tax bill and receipt history. A separate ScoutAssess lookup handles personal property assessment.
- Open the Carroll County real property search on actDataScout and search by name, address or assessment number.
- Check the school district code on the record. Carroll County's tax units carry a number like 27 for Berryville or 21 for Eureka Springs, with letter suffixes for the city, ambulance and special tiers. That code is the millage row.
- Confirm market value against assessed value. Assessed value is 20% of market value unless an Amendment 79 cap or a senior freeze holds it lower.
- Move to the collector's tax record search to confirm the current bill, any outstanding balance, and whether a receipt is on file.
- If the district code is unclear, call the assessor on (870) 423-2388. The county also publishes a tax unit table on its collector page that maps each unit to its school and city name.
The unit code matters more in Carroll County than in most places, because a single school district can appear under several codes: Berryville shows up as 27 for rural, 27A for the ambulance tier and 27B for the city. Reading the code tells you which of those you are paying.
Sources: Carroll County tax unit millage table and Carroll County Assessor's Office.
Paying Carroll County property taxes
Carroll County's tax books run from March 1 to October 15, the standard Arkansas window. The collector also accepts quarterly installments, which is unusual enough to be worth knowing if a single October payment is a stretch.
Routes the collector documents
- Online: secure online payments are handled through the Arkansas.gov county payment service for Carroll.
- In person: 108 Spring St., Berryville, during office hours, with most major credit cards accepted across the counter. The city levies a fee for card use, and the county states a fee is charged for the service without publishing the amount.
- By mail: to the same Spring Street address.
- Installments: per the assessor's published guidance, one quarter is due by April 15, a second quarter by July 15, and the remaining half by October 15.
One practical warning about the payment link. The collector's own page directs taxpayers to propertytax.ark.org/carroll, and that exact address did not resolve when this page was verified in September 2026; the working entry point is the Arkansas.gov property tax service for Carroll County, which is what the link above uses. If the county's printed address fails, go through the state service rather than searching for a third party. For the statewide deadlines and penalty picture, see Arkansas property tax due dates.
Source: Arkansas.gov property tax payment service for Carroll County and Carroll County paying taxes online.
Homestead credit in Carroll County
The credit is claimed through the Carroll County Assessor's Office at 108 Spring Street in Berryville, and it is not automatic. One homestead per owner qualifies, and the home has to be the one you actually live in as your principal residence.
Carroll County's own forms page is behind the current amounts and still describes the credit as up to $350, with a separate note about a $20,000 senior exemption. Those figures are not current. A 2026 bill, covering assessment year 2025 and payable in October 2026, carries a maximum credit of $600 under Act 330 of 2025, and from 2027 bills the maximum rises to $675 under HB1103, which became Act 174 of 2026 and amended Ark. Code 26-26-1118(a)(1)(A). The calculator on this page models a 2026 bill, so it uses $600. The county's older page should be read for its filing instructions only, not for the amount.
Carroll County homeowners are also covered by the Amendment 79 limits: taxable value on a primary residence can rise at most 5% a year after a reappraisal and 10% for other real property, and owners 65 or older or fully disabled can freeze the taxable value of the residence. The filing walkthrough is in how to apply for the Arkansas homestead credit.
Sources: Arkansas DFA property tax relief, Act 330 of 2025 and Act 174 of 2026.
Appealing a Carroll County assessment
Carroll County publishes the clearest appeal timeline of any county in this batch, and it starts earlier than most owners expect. Applications to the Equalization Board are accepted in the County Clerk's Office beginning the first full week of July.
- First step: call the assessor's office for an informal review. Carroll County's own FAQ says to do this before booking a board hearing, and that it is too late to change the current bill once the tax bill has issued, though you can appeal the assessment that will produce the next one.
- Formal filing: apply to the Carroll County Equalization Board through the County Clerk's Office, by petition or letter, beginning the first full week of July.
- Deadline: the third Monday in August at 4:30 p. m., which is the deadline the clerk's office publishes. The assessor's FAQ instead states a fixed date of August 20, which was correct in some earlier year but is not the rule; treat the clerk's third-Monday wording as current.
- Board: five members, sitting during August and September to equalise assessed values across the county.
- If the board does not act: when a board adjourns without deciding an appeal that raised an assessment, the owner is entitled to have all increases over the previous year reduced.
- Further appeal: to county court by the second Monday in October, then to circuit court and ultimately the Arkansas Supreme Court.
Background reading is in how to appeal a property tax assessment in Arkansas and in the site's property tax appeal guide.
Sources: Carroll County Equalization Board and Carroll County Assessor FAQ.
Carroll County property tax examples
Each row below runs the Carroll County average of 49.68 mills against the 20% assessment ratio and applies one $600 credit. Treat them as a starting point for budgeting: a Berryville city address would use 52.2 mills and a Holiday Island address 49.8, so the spread is real even when the average is close.
| Market value | Assessed at 20% | Tax before credit | After $600 credit | Monthly |
|---|---|---|---|---|
| $100,000 | $20,000 | $994 | $394 | $32.80 |
| $250,000 | $50,000 | $2,484 | $1,884 | $157.00 |
| $210,000 (county median, rounded) | $42,000 | $2,087 | $1,487 | $123.88 |
| $400,000 | $80,000 | $3,974 | $3,374 | $281.20 |
| $500,000 | $100,000 | $4,968 | $4,368 | $364.00 |
Calculated at the 49.68 mill Carroll County average for 2026 collections, with one $600 credit applied per row for a qualifying primary residence.
Carroll County median home value and median tax
Carroll County's Census profile is shown here for comparison only. Nothing in this section touches the calculator, and none of it describes a specific parcel or district.
Carroll County is a useful case for understanding why surveyed bills run low. Multiplying the median value of $210,400 by 20% gives $42,080 of assessed value, and at the 49.68 mill county average that implies roughly $2,091 of tax, close to double the $1,082 owners report. Part of the answer is Amendment 79 caps, which hold taxable value below full assessed value for homes that have not changed hands. Part is location: the county's cheaper district tiers, including the 45.8 mill unincorporated western area, cover a large share of the housing stock. And part is timing, since the survey captures what owners actually paid in a year when many parcels were capped. Use the calculator above for a planning figure and the survey for context.
Sources: B25077, median value; B25103, median tax; B01003, population. These are survey estimates and carry sampling error.
Carroll County property tax questions
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The county average total millage is 49.68 mills for 2026 collections, blending 38.14 school mills, 4.30 city mills and 10.00 county mills. Published combinations for Carroll County addresses run from 42.1 mills in the rural Huntsville #1 tier to 57.0 mills for Blue Eye and Oak Grove.
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Because the school line outweighs the city line. Berryville levies no city property tax at all, but it sits inside a district with 42.2 school mills. Eureka Springs levies 4.4 city mills, more than any other Carroll County city, but its district carries only 35.8 school mills. The school gap of 6.4 mills beats the city gap of 4.4 mills.
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The state report lists fringes for the Eureka Springs, Berryville, Green Forest, Alpena, Huntsville, Omaha and Jasper districts. Alpena #5 is headquartered in Boone County and reaches into Carroll, Omaha #6 is a Carroll district that reaches into Boone, and Kingston/Jasper #1 grew out of a consolidation involving Newton and Johnson county districts.
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Use the free actDataScout real property search on the county's site. Search by name, address or assessment number, then read the tax unit code: a number such as 27 or 21 identifies the school district, and a letter suffix identifies the city, ambulance or special tier.
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In person or by mail to the collector at 108 Spring St., Berryville, AR 72616, or online through the Arkansas.gov property tax payment service for Carroll County. Most major credit cards are accepted across the counter, and the county charges a fee for card use without publishing the amount.
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Yes, and the county publishes the schedule. One quarter is due by April 15, a second quarter by July 15, and the final half by October 15, which is also the statewide delinquency date.
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A 2026 bill carries a maximum credit of $600 under Act 330 of 2025, claimed through the Carroll County Assessor's Office. From 2027 bills the maximum rises to $675 under HB1103, Act 174 of 2026. The county's own forms page still shows an older $350 figure and should not be used for the amount.
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Apply to the Carroll County Equalization Board through the county clerk's office beginning the first full week of July. The deadline is the third Monday in August at 4:30 p. m., the board sits through August and September, and a further appeal goes to county court by the second Monday in October.
Nearby county pages
Official sources
The 49.68 mill Carroll County average and the East and West district rows used above.
Assessor Jeannie Davidson, office hours, the free real property search and the office email.
Collector Krista Burnett, the March 1 to October 15 collection window and the installment policy.
The county's stated online payment route and the note about card fees at the counter.
The working state payment entry point; the county's own printed address for this service did not resolve when verified.
The unit codes such as 27, 27A and 21E that map a parcel to its school and city tier.
Board size, the July filing window, the third Monday in August deadline at 4:30 p. m. and the county court date.
Informal appeal guidance, the installment schedule and the county's older August 20 appeal date, flagged rather than repeated.
State listing for Carroll County, treated as out of date on the assessor phone number.
Independent confirmation of the collector's name and phone number.
The homestead credit amounts, the Amendment 79 caps and the senior and disabled freeze.
Statutory text raising the homestead credit to $600 for assessment years from January 1, 2025.
Statutory text raising the homestead credit to $675 for assessment years from January 1, 2026.
The statewide appeal process that Carroll County's local timeline sits inside.