Access Boone County Property Tax Records

Boone County property tax records are maintained by the assessor, collector, and circuit clerk offices in Harrison, Arkansas, covering all real and personal property within the county. This guide explains how to search Boone County property records online, how state law governs assessment and collection, and what property owners need to know about deadlines, delinquency, and available tax credits.

Boone County Assessor Office

The Boone County Assessor's office is located at the courthouse in Harrison and can be reached at (870) 741-2384. The assessor finds, lists, and values all taxable property in Boone County each year. Real property assessments run from January 1 through July 1 under A.C.A. § 26-26-1101. Personal property -- vehicles, farm equipment, business assets -- must be assessed between January 1 and May 31 per A.C.A. § 26-26-1408. A 10% late assessment penalty applies if you miss the May 31 personal property deadline.

All property in Boone County is valued as of January 1 each year. That's the valuation date set by A.C.A. § 26-26-1201, and it means ownership and condition on January 1 determine how a property is taxed for the entire year. Assessed value is set at 20% of market value statewide. A property with a $120,000 market value carries a $24,000 assessed value -- and the tax bill is calculated from that number using the applicable millage rate for Boone County.

Boone County real property is reappraised every three to five years. Reappraisal updates values to reflect what the market is actually doing. Amendment 79 of the Arkansas Constitution limits how fast assessed values can rise per cycle: 5% for homesteads and 10% for other properties. In a county like Boone where Ozark land and rural property have seen demand pick up, these caps matter to property owners trying to predict their tax bills.

Boone County has preserved historical property tax records going back to 1879, with records available through 1899. These older tax lists include owner names and assessed values and are useful for genealogical research or tracing land ownership in early Boone County.

Searching Boone County Property Records Online

The most direct online search for Boone County property records is through ARCountyData's Boone County portal. This free public tool pulls assessor and collector data for all parcels in the county. You can search by owner name, parcel number, or property address. Results include assessed values, tax amounts, ownership details, and payment status.

For a second search option, ACTDataScout is a statewide platform that also covers Boone County. Both tools are free for basic searches and provide similar core data. If you need more detailed parcel mapping or GIS data, the assessor's office in Harrison may have additional resources available through their in-house systems.

Circuit Clerk Recording and Real Property Documents

The Boone County Circuit Clerk's office is in Harrison and can be reached at (870) 741-5560. The clerk records deeds, mortgages, liens, releases, plats, and other instruments that affect real property ownership in Boone County. Every document recorded by the clerk becomes part of the public record and establishes the legal chain of title for property in the county.

Recording fees in Boone County follow the statewide schedule: $15 for the first page of a document and $5 for each additional page. Documents must be on 8.5x11-inch paper with a 2.5-inch top margin on the first page and at least 0.5-inch margins on the sides. All documents must be notarized. If a document doesn't meet these formatting requirements, the clerk will return it unfiled. This can slow down real estate closings, so it's worth reviewing formatting before bringing anything in for recording.

The clerk's office maintains grantor-grantee indexes for all recorded instruments. These indexes let researchers trace property ownership over time by searching under buyer or seller names. For older records that predate computerized systems, some materials may be on microfilm or paper ledgers, and an in-person visit to Harrison is needed to review them.

Tax Collection Deadlines and Delinquent Property

Boone County property taxes are due October 15 each year under A.C.A. § 26-35-501. Tax bills go out by July 1. Property owners can pay in person at the collector's office in Harrison, by mail, or online through state-linked payment systems. Paying before October 15 avoids any delinquency consequences.

When taxes aren't paid by October 15, the property owner's name is added to the delinquent list published around December 1. A $1.50 per tract publication fee is added to the balance. If taxes remain unpaid for an extended period, the property becomes eligible for transfer to the Commissioner of State Lands. The COSL maintains a searchable list of all properties in the state land inventory, including those from Boone County. Under A.C.A. § 26-37-101, property owners have one year to redeem delinquent land by paying all back taxes, penalties, interest, and fees before a third party can purchase the parcel through the COSL.

Homestead Credit and Exemptions in Boone County

Boone County homeowners can apply for the Amendment 79 homestead property tax credit, which cuts the net tax bill by up to $600 on a qualifying primary residence. Applications go to the assessor's office by October 15. The credit only applies to the property where you actually live -- second homes, investment properties, and vacant land don't qualify.

Seniors 65 and older, and property owners who are permanently and totally disabled, may qualify for an assessed value freeze on their homestead. If approved, the taxable value stays fixed even when market values go up during reappraisal. This benefit doesn't apply automatically -- you need to file an application with the assessor and meet income limits under state law. For the current income thresholds and application process, contact the Boone County Assessor directly in Harrison. The Arkansas Assessment Coordination Division oversees eligibility rules statewide.

Additional Resources and Assessment Appeals

Property owners who disagree with their assessed value in Boone County can appeal to the county Board of Equalization. The board hears appeals during a window each year after assessment notices go out. To have a strong case, gather evidence of comparable sales in your area -- recent transactions involving similar property help demonstrate that your assessed value doesn't reflect market reality.

The Arkansas Association of Counties publishes answers to common questions about how county collectors handle billing and delinquency statewide. The full text of Arkansas property tax statutes is available online and covers assessment, collection, delinquency, and exemptions in detail. For Boone County-specific questions, the assessor, collector, and circuit clerk offices in Harrison are the best starting point.

Nearby Counties

Boone County is in northern Arkansas and shares borders with several Ozark counties.