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Updated 2025 Tax Year

Garland County
Property Tax Guide

Everything you need to know about property taxes in Garland County, AR. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
1.500% base county rate, varies by district with additional school and special district assessments
1st Due
Oct 15
Exemptions
5+ Available
Section 1

How Property Tax Works

Garland County, Arkansas operates under a property tax system that funds essential local services including schools, law enforcement, road maintenance, and county operations. Property taxes are assessed annually based on market value, with the county applying a tax rate of approximately 1.500% for the 2025 tax year. This rate represents the base county levy, but your actual property tax rate may vary depending on your specific location within the county due to additional special taxing districts such as school districts, fire districts, municipal improvement districts, and other local service areas.

Property owners in Garland County can expect effective tax rates that vary by location, typically ranging from the base 1.500% to higher rates when special district assessments are included. The Arkansas Assessment Coordination Department oversees the assessment process, with local assessors determining property values based on market conditions. Unlike some states, Arkansas does not impose an assessment cap, meaning property values can increase without statutory limits, though various tax credits may help offset increases for qualifying property owners.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County Levy1.500%Core county services, administration, law enforcement
School DistrictVariesLocal school district operations and debt service
Municipal DistrictsVariesCity services (if within city limits)
Fire DistrictsVariesFire protection and emergency services
Special AssessmentsVariesInfrastructure improvements, utility districts

Note: The 1.500% base rate applies to levy year 2025. Total effective rates vary significantly by location within Garland County due to overlapping special taxing districts. Properties within incorporated cities, specific school districts, or improvement districts will have additional millage rates applied. Contact the Garland County Assessor's office for your property's specific combined tax rate, as rates can range from the base 1.500% to 2.500% or higher depending on applicable districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Garland County, property taxes are due in two installments:

First Installment
Oct 15
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental property taxes in Garland County are triggered by specific events that change a property's assessed value during the tax year. The most common triggers include ownership transfers, new construction completion, property improvements, or corrections to the original assessment. When these events occur, the county calculates the difference between the original assessed value and the new assessed value, then applies the current tax rate to determine the supplemental tax amount.

For example, if you complete a home addition valued at $50,000 in September, and your combined tax rate is 1.750%, you would owe a supplemental tax of approximately $875 ($50,000 × 1.750%). This supplemental tax covers the period from when the improvement was completed through the end of the current tax year. The supplemental bill is typically issued within 60-90 days of the triggering event and has its own due date separate from your regular annual property tax bill.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value: $300,000 (100% of market value)
  • Less: Homestead Tax Credit: -$500 (if qualified and applied)
  • Net Taxable Value: $299,500
  • Annual Tax (1.750% total rate): $5,241
  • Monthly Escrow: $437

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value: $600,000 (100% of market value)
  • Less: Homestead Tax Credit: -$500 (if qualified and applied)
  • Net Taxable Value: $599,500
  • Annual Tax (1.750% total rate): $10,491
  • Monthly Escrow: $874

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000 (100% of market value)
  • Less: Homestead Tax Credit: -$500 (if qualified and applied)
  • Net Taxable Value: $999,500
  • Annual Tax (1.750% total rate): $17,491
  • Monthly Escrow: $1,458

Note: The Homestead Tax Credit of up to $500 requires annual application and is not automatic. Actual tax rates vary by location within the county. Examples use an estimated combined rate of 1.750% including special districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Garland County require borrowers to maintain an escrow account for property tax payments, especially for loans with less than 20% down payment. Your lender collects monthly escrow payments equal to 1/12th of your estimated annual property tax bill, plus a small cushion as allowed by federal regulations. These funds are held in a separate account and used to pay your property taxes when they become due on April 15th each year.

Lenders typically conduct an annual escrow analysis to ensure adequate funds are collected. If property taxes increase due to reassessment or rate changes, your monthly escrow payment may increase accordingly. You'll receive an escrow statement showing the analysis and any payment adjustments. Property owners have the right to request escrow account information and can verify that payments are made timely to Garland County. If you pay off your mortgage or qualify for escrow waiver, you'll become responsible for making property tax payments directly to the county by the April 15th deadline.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Garland County property taxes due for the current fiscal year? A: Property taxes are due annually on April 15th. For the 2025 tax year, the due date is April 15, 2025. Taxes become delinquent after this date and are subject to penalties and interest.

Q: What tax credits are available and do I need to apply? A: The primary tax credit is the Homestead Tax Credit of up to $500 annually for owner-occupied residences. This credit requires annual application and is not automatic. Additional credits may be available for seniors, disabled veterans, or agricultural use. Contact the Garland County Assessor's office to apply.

Q: How does the Homestead Tax Credit work? A: The Homestead Tax Credit provides up to $500 annual reduction in your property tax bill for owner-occupied homes. Beginning with 2026 tax bills, this credit may also include provisions that limit annual assessment increases. You must apply annually through the County Assessor's office - it is not automatically applied.

Q: Can I pay my property taxes online? A: Yes, Garland County offers online property tax payment options. Visit the county's official website or contact the Collector's office for payment portal access and accepted payment methods.

Q: What happens if I pay my property taxes late? A: Late payments are subject to penalties and interest charges that accrue monthly. Continued non-payment can eventually lead to tax lien procedures. Contact the Collector's office immediately if you cannot meet the April 15th deadline to discuss payment options.

Q: How often are properties reassessed in Garland County? A: Arkansas requires property reassessment cycles, typically every 3-5 years, though the county assessor may update values more frequently based on market conditions or property changes.

Q: How do I appeal my property assessment? A: Property owners can appeal their assessment by filing with the Garland County Board of Equalization within the specified timeframe after receiving assessment notices. Contact the Assessor's office for appeal forms and deadlines.

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary by location within Garland County due to different combinations of special taxing districts such as school districts, fire districts, and municipal improvement districts. Properties in different areas may have different services and corresponding tax rates.

Q: Do special districts add to my property tax bill? A: Yes, special taxing districts such as school districts, fire protection districts, and improvement districts add their own millage rates to the base county rate of 1.500%. Your total effective rate depends on which districts serve your property location.

Q: What if I'm a senior citizen or disabled veteran? A: Arkansas offers additional tax relief programs for seniors and disabled veterans. These programs have specific eligibility requirements and application procedures. Contact the Garland County Assessor's office to determine if you qualify and to obtain application materials.

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