All Content - Copyright © 2014 - Baxter County Government
Jayme Nicholson ~ County Assessor
Elected 2013 - Present


Phone: 870-425-3453
Fax: 870-425-2527
Office Location: Across from the Baxter County Courthouse
6 East 7th Street, Mountain Home, AR 72653
jayme.nicholson@baxtercounty.org
"We're here to serve you!"
Assess Online           Search Real Estate
www.baxtercountyassessor.com
 
 
 
 
 
 
 
 
 
 
We at the Baxter County Assessorís office are here to serve you, the tax payer. Below is a  
summary of the responsibilities of the Office of Assessor. If you have any questions, please call us  
at (870) 425-3453.  

The County Assessor is responsible for the appraisal and assessment of all personal property and  
real estate property in the county. He or She is also required to maintain those appraisal and  
assessment records by staying abreast of all property transactions within the county and making  
changes or updates to the assessment records as they occur.        

The County Assessorís office must appraise and assess all personal property between January 1  
and May 31. Any person owning personal property must assess their property. Assessmentís taken  
after May 31 will be charged  a 10 percent penalty. All property in the state shall be assessed  
according to its value except merchantís inventory, which is assessed at its average value during  
the year immediately preceding the first of January. If a property owner has a dispute of the  
value of their property, the property owner may request a hearing with the Board of Equalization  
through the County Clerkís office between August 1 and October 1.                            

*Important Dates to Remember:
      Assess your Personal Property between:
                    January 1 and May 31.

Our office is open 5 days a week from           8:00 am to 4:30 pm
ARKANSAS TAXPAYER BILL OF RIGHTS (49 KB)                     DOWNLOAD

AD VALOREM TAX STRUCTURE OF ARKANSAS (189 KB)                DOWNLOAD

If you own a home in Baxter County, and it is your principle place of residence,
under Amendment 79 you are eligible for a Homestead Credit of up to

                           $350.00
Ask for a Homestead Form to complete
If you are 65 or older or are disabled according to the Social Security
Administration, your assessment shall freeze with the exception of any new
addition, out building or major improvement.
If you are 65 or older, you must bring in your valid Arkansas Driverís License so
we can copy and file.
If you are disabled, you must bring a copy of your disability determination letter
from Social Security.
____________________________________________________________________________
Mobile Homes
If you own or purchase a Mobile Home, you are also entitled to a homestead
credit as long as it is your primary residence.  If you purchase a Mobile Home you
must bring a bill of sale to the Assessorís office.  The bill of sale must state who
will be responsible for the current taxes and taxes must be paid before ownership
is transferred.
Amendment 79
Homestead
                                 WAYS TO ASSESS

Assess by calling (870) 425-3453
Come by and see our friendly staff
Online assessment

Online assessing allows you to assess 24/7!

How to assess online:
*You may assess online only if you have no new items or address changes. If you
are just renewing or deleting items you may assess online. Hereís how:

1)   Click Here To Assess Online
2) Enter your last name and house number or P.O. Box number only.  Click Submit.
3) Follow the directions to either renew or delete your current personal assessment.
4) Enter your email address or phone number and the assessorís office will contact
you when your assessment has been confirmed. 

YOU ARE FINISHED!

    You can also search real estate records online!
        www.arcountydata.com

*If you have any questions, donít hesitate to call the Assessorís Office at (870) 425-3453
or email your question to: jayme.nicholson@baxtercounty.org

ITEMS  THAT MUST BE ASSESSED

Cars
Light Trucks
Heavy/Medium Trucks
Motorcycles
Commercial Trucks
Limousines
Trailers
ATVís
Boats
Motors
Boat Trailers
Personal Watercraft
Airplanes
Antique Vehicles
Farm Equipment
Heavy Equipment
Logging Equipment
Recreational Vehicles
Big Truck Trailers

Livestock including:
Cows, Horses, Pigs
Sheep, Llamas, Alpacas

For Business Personal Property:
** Please Contact our Office**

*If you have any of the motored vehicle or trailer items in storage or if they are being
worked on you must still assess them.
Sam Foster
Chief Deputy
Russell Presley
GIS Coordinator
Sandy Sanders
Personal & Commercial Property
Tracy Gilbert
Personal Property
Donna Powell
Personal Property
James Clark
Real Estate
Debbie Rogocki
Supervisor of Personal and Commercial Assessments
What do I need to know about assessing my personal property?
What is needed to license my vehicle?
What do I need to know about assessing my real property?
How do I apply for the Homestead credit? And is there a deadline?
Do I need to contact the Assessorís office if a building is removed or burned?
How often is my property appraised?
Are my assessment and tax records available online?
Can I assess my personal property anywhere in the state?
At what age can I assess my own personal property?
How do I purchase tax delinquent properties?

What do I need to know about assessing my personal property?
Assess your property each year between January 1 and May 31 to avoid a late assessment penalty of 10%.
You may assess online http://www.countyservice.net/assess.asp?id=BAXTAX , by phone at (870) 425-
3453, or in person at our office located at 6 East 7th Street, Mountain Home, Arkansas.   Online assessing is
available only if you have no new personal property to add.  If you need to add a new item on your
assessment you need to call or come in the office. When you assess online you will have a copy emailed
to you by the next business day.  When assessing by phone we will either mail or email you a copy for
your records by the next business day.
Your assessment is based on 20% of the current market value established by the State of
Arkansas, then multiplied by the millage rate of the school district that you live.
Your current year assessment will not be billed to you until the following year.
Taxes are not pro-rated.  You will pay on the personal property that you have listed as of May 31
each year.  Please contact our office upon selling any personal property listed on your
assessment.
Examples of items you need to assess include but not limited to:  vehicles, boats, campers,
motorcycles, jet skis, farm equipment, utility trailers, and airplanes, horses and cattle. 
As of January 1, 1998 a Vehicle Identification Numbers on a newly licensed vehicle is required.
Any items listed on your assessment after May 31 will not receive a value until January of the
following year.
Approximately 75% of your tax dollars go to the school systems.  Your tax statement will show
how much your taxes go to each taxing unit.
What is needed to license my  vehicle?
Current assessment
Tax clearance for previous tax year
Title, bill of sale or renewal notice
Proof of insurance
What do I need to know about assessing real property?
Unlike personal property, you do not have to assess your real property every year.  Although, you do
need to let our office know if you have a new addition to your property or new outbuilding, etc.
Each parcel of real property is reviewed every 5 years due to a state mandated reappraisal.
There is a 5% cap on residential property and a 10% cap of commercial property unless it is newly
discovered property. 


How do I apply for the Homestead credit?  And is there a deadline?
If you own a home in Baxter County and it is your principal place of residence, under Amendment 79 you
are eligible for a Homestead Credit for up to $350.00.   If you are 65 or older or disabled according to
Social Security Administration your assessment shall freeze with the exception of any new addition or
out building, or major improvement. 
Once a property transaction is filed with the Circuit Clerkís office, we make changes in ownership of
property and send a homestead form to the new property owner(s).  You may call our office to check the
status of your homestead credit.   The deadline for filing for the homestead credit for the current taxable
year is October 10th.  Also, due to Act 1131, our office is required by the Assessment Coordination
Department to verify all sales in the county.  On the bottom of the Homestead form is a portion that also
needs to be filled out to verify the sales. These sales verifications help assure that your home is
appraised properly.
Do I need contact the Assessorís office if a building is removed or burned?
Yes, because our appraisers may have already been in your area and will not return to that area until the
next 5 year cycle of the State mandated re-appraisal.  Once notified, we can send an appraiser back to
your area to re-appraise your property.
How often is my property appraised?
If no changes to the property have occurred since the last re-appraisal cycle, your property will be
appraised every 5 years according to our State mandated reappraisal.
Are my assessment and tax records available online?
Yes they are.  At our home page click on the links tab, then click on Baxter County Tax Records Online
then Click Free Public & Personal Tax Records.  Another way to get there is click on this link:
http://www.arcountydata.com/county.asp?county=Baxter
Can I assess my personal property anywhere in the state?
No. You must assess your personal property in the county which you claim as your primary residence.
At what age can I assess on my own?
Arkansas Statue states:  Every person of full age and sound mind shall list the personal property he/she is
the owner of, situated in the county of which he/she resides.
How do I purchase tax delinquent properties?
All tax delinquent sales are serviced through the Arkansas Commissioner of State Lands who conducts
public auctions once a year in which property is located.  For more information see Arkansas
Commissioner of State Landsí website at this link http://www.cosl.org/  .  You may also click on our links
tab then select Arkansas Commissioner of State Lands.

Search Baxter County Tax Records Online
The Baxter county collector has sponsored a free search of Personal and Real Estate Tax records online through ARCountyData.com
Arkansas Assessment Coordination Department or ACD
ACD is granted full power and authority in the administration of the tax laws of Arkansas to exercise general and complete supervision over: the valuation, assessment and equalization of all property for ad valorem tax purposes. 
Arkansas Commissioner of State Lands
The Land Commissioner oversees the disposition of tax delinquent property.
Baxter County, AR
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Baxter County, AR - County Map
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