
Saline County property owners recently received a “Notice of Real Estate Value Change” in the mail, prompting questions about potential tax increases. Trevor Villines, Communications Director for the County issued a statement to help owners understand the letter, why some values increased, and what it does and doesn’t mean. He also explains how property tax funds are spent, and the state law about appraisals. Read more below.
First off, County officials clarify that the notice is not a bill, but a reflection of the state-mandated reappraisal process. Numerous taxpayer protections are in place to limit the financial impact.
The countywide reappraisal is required by Arkansas law every four years to ensure property values accurately reflect current market conditions and that assessments are fair across all properties. The current reappraisal cycle began on Jan. 1, 2023. The values shown on the recently mailed notices will apply to the 2026 assessment year, meaning any taxes based on these figures will not be payable until 2027.
A common misconception, according to Villines, is that a rise in market value equals a proportional tax increase. He said that Arkansas provides several safeguards under Amendment 79. Here are three:
- For most owner-occupied primary residences, the taxable value increase is capped at 5% per year until the full assessed value is reached.
- Qualifying homeowners can receive an annual Homestead Property Tax Credit of up to $675.
- Those aged 65 or older or who are disabled may qualify to have the assessed value of their primary residence frozen.
Villines also highlighted the differences between the figures listed on the notice:
“Market Value” is the estimated competitive price a property would bring, while the “Assessed Value” is legally set at 20% of the market value. Taxes are calculated from the “Taxable Value,” which often remains lower due to the protections provided by Amendment 79.
Because Saline County does not levy a countywide sales tax, property taxes serve as the primary local revenue source. This funding supports essential public services, including school districts, 911 emergency communications, law enforcement, roads and bridges, the county detention center, and libraries.
Property owners with questions or who wish to appeal their valuation to the Saline County Board of Equalization can contact the Assessor’s Office at (501) 303-5624. For more details on the reappraisal process, how values are determined, and available taxpayer protections, residents can visit www.salinecounty.org/valuechange/.
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