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Updated 2025 Tax Year

Union County
Property Tax Guide

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

8 Official Sources
8 min read
Quick Facts
Tax Rate
2.000% county-wide base rate, varies by district with school and special assessments
1st Due
Oct 15
2nd Due
Mar 15
Exemptions
4+ Available
Section 1

How Property Tax Works

Union County, Arkansas operates under a property tax system that funds essential local services including schools, roads, law enforcement, and county operations. Property taxes are collected annually based on assessed values determined by the County Assessor's office, with the current county-wide tax rate at 2.000% as of January 1, 2025.

The effective tax rate you pay may vary significantly depending on your location within Union County due to special taxing districts such as school districts, fire districts, and municipal improvement districts. These additional assessments can add substantial amounts to your base county tax bill. Property owners should verify their specific tax rate with local officials, as the total rate combining county, school, and special district taxes typically ranges from 2.000% to over 3.500% depending on your exact address within the county.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County Rate2.000%County operations, roads, general services (FY 2025-2026)
School DistrictVariesLocal school district taxes (varies by district within county)
Municipal DistrictsVariesCity taxes for incorporated areas
Special AssessmentsVariesFire districts, improvement districts, library districts
Total Effective Rate2.000% - 3.500%+Combined rate depends on location and applicable districts

Note: The 2.000% base rate applies to the FY 2025-2026 levy year beginning January 1, 2025. Your actual tax rate will include additional assessments based on the specific taxing districts where your property is located. Contact the Union County Assessor's office for your property's exact total rate.

Section 3

When Are Property Taxes Due?

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

First Installment
Oct 15
Delinquent after Dec 10
Second Installment
Mar 15
Delinquent after Apr 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 taxes in Union County are triggered when there are changes in property ownership, new construction, or improvements that increase a property's assessed value during the tax year. These taxes cover the difference between what was originally billed and what should have been billed based on the property's current status.

Common triggers include purchasing a home, completing major renovations, adding structures like garages or pools, or removing exemptions that previously applied. The supplemental tax is calculated by applying the current tax rate to the difference in assessed value, prorated for the remaining months in the tax year.

For example, if you purchase a $400,000 home in March that was previously assessed at $300,000, the supplemental tax would apply the 2.000%+ rate to the $100,000 increase in assessed value, prorated for the 10 remaining months of the tax year. This could result in a supplemental bill of approximately $1,667 (($100,000 × 2.000% × 10/12) assuming the base rate only).

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homestead Credit (if applied): -$500
  • Net Taxable Value: $299,500
  • Tax Rate: 2.000% (base rate only)
  • Annual Tax: $5,990
  • Monthly Escrow: $499

Example 2: $600,000 Home with Special Districts

  • Assessed Value: $600,000
  • Less: Homestead Credit (if applied): -$500
  • Net Taxable Value: $599,500
  • Tax Rate: 2.750% (includes school and fire district)
  • Annual Tax: $16,486
  • Monthly Escrow: $1,374

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if applied): -$500
  • Net Taxable Value: $999,500
  • Tax Rate: 3.200% (includes multiple districts)
  • Annual Tax: $31,984
  • Monthly Escrow: $2,665

Note: Homestead credits require annual application and are not automatic. Actual rates vary by location within Union County based on applicable taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Union County require property tax escrow accounts, where you pay 1/12 of your estimated annual property tax with each monthly mortgage payment. Your lender collects these funds in a separate escrow account and pays your property taxes directly to Union County when they become due on October 15th.

Lenders typically review escrow accounts annually and may adjust your monthly payment based on actual tax bills and account balances. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will likely increase at your next analysis. You should receive an escrow analysis statement showing the calculation and any required changes to your monthly payment.

Property owners are ultimately responsible for ensuring taxes are paid on time, even when using escrow. Verify that your lender has made payment by checking with the Union County Collector's office after the October 15th due date. If you pay taxes directly without escrow, you can pay online, by mail, or in person at the Union County courthouse.

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 Union County property taxes due? A: Property taxes for the 2025 tax year are due October 15, 2025. This date applies to the current fiscal year and may be updated annually.

Q: What tax credits are available and how do I apply? A: Arkansas offers a Homestead Tax Credit of up to $500 annually for homeowners. This credit requires an application filed with the County Assessor's office and is not automatic. The credit directly reduces your tax bill, not your assessed value.

Q: How does the Homestead Credit work? A: The Homestead Credit provides up to $500 in tax reduction and also caps assessment increases to protect against rapid value growth. You must file an application with the Union County Assessor to receive this benefit - it is not automatically applied.

Q: How often are properties reassessed in Union County? A: Arkansas law requires properties to be reassessed periodically. Contact the Union County Assessor's office for the current assessment schedule and to understand when your property was last assessed.

Q: Can I appeal my property assessment? A: Yes, property owners have the right to appeal their assessed value. Appeals must be filed with the Union County Board of Equalization within specified deadlines after receiving your assessment notice.

Q: What are the penalties for late payment? A: Late payments incur penalties and interest charges. Contact the Union County Collector's office for current penalty rates and payment options if your taxes are overdue.

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

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary within Union County based on special taxing districts such as school districts, fire districts, and municipal improvement districts. Properties in different areas may have different combinations of these districts, resulting in varying total tax rates.

Q: Do I need to reapply for tax credits each year? A: Most tax credits, including the Homestead Credit, require annual application or periodic renewal. Contact the Union County Assessor's office to confirm application requirements and deadlines for all available credits.

Q: What happens if I miss the credit application deadline? A: Missing application deadlines typically means you cannot receive the credit for that tax year. Some credits may allow late applications with penalties, while others have strict deadlines. Apply early to ensure you receive all eligible credits.

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