There is a change of address and e-mail Form at the bottom of the Home Page.

It is the taxpayer's responsibility to notify the tax collector of a change of address. If you do not receive a tax statement, the taxes and penalties still apply.

A personal property tax bill is created from anything that was assessed between January 1 and May 31 of the last calendar year; and billed the next calendar year. If a couple was married and assessed together, but divorced during the year, they are still responsible for the combined tax bill.  If you move to another Arkansas County, or to another State, the personal property tax bill will never just go away.  An attempt will be made to find the taxpayer, but if collection cannot be made, a CERTIFICATE OF INDEBTEDNESS WILL BE FILED IN THE NAME(S) OF THE DELINQUENT TAXPAYER(S) FOR TAX EVASION IN THE STATE OF ARKANSAS AT THE CIRCUIT CLERK'S OFFICE.  IT WILL BE SHARED WITH THE NATIONAL CREDIT AGENCIES.

A real estate tax bill is created from the owner of the record on January 1. If a property was sold during the year, closing documents will explain the responsibility of the buyer and the seller concerning the tax bill.

Sign up today at the bottom of the Home Page. 

A TEXT (SMS) message notifying you of the tax due date could prevent you paying a 10% penalty.  Simply fill out the form at the bottom of the home page. "Request TEXT Notifications"

It is the taxpayers responsibility to make sure their personal property and real estate taxes are paid on time. Failure to receive a statement does not excuse you from the taxes or the penalties and interest.

TAXES NEVER GO AWAY. Saline County is actively collecting taxes that are 15 years delinquent. We have many new resources to help us locate delinquent taxpayers. If the taxpayer fails to pay their lawful due, these could be the next course of action;

• A 10% penalty will be applied to your tax base, plus an advertising fee for personal property of $1.75, and $1.50 for real estate property, and a redemption fee of $2.50 is also added to real estate.
• Name and address will be published in the local newspaper and on Facebook.
• All lands upon which taxes have not been paid for one (1) year following the date the taxes were due, October 15, shall be forfeited to the State of Arkansas and transmitted by certification to the Commissioner of State Lands for collection or sale. No tax delinquent lands shall be sold at the county level.
• A Certificate of Indebtedness may be filed at the Circuit Clerk's Office for Tax Evasion.
• A TAX EVASION lien may be filed in your name.
• Tax liens are entitled to preference over all judgments, encumbrances, or liens when created.
• Tax liens on Mobile Homes follow the property into whosoever hands it goes.
• Garnishment proceedings are authorized.

26-36-206 Distraint of goods to pay delinquent personal property taxes

If the county collector distrains goods and chattels under subsection (a)(1) of this section, the county collector shall immediately proceed to advertise the sale of the goods and chattels in three (3) public places in the county, stating the time when and the place where the goods and chattels shall be sold. (3) The county collector shall collect taxes and penalties under this subsection and deposit the taxes and penalties under this subsection into the county school fund. (b)(1) If the taxes for which property is distrained, and costs which shall accrue thereon are not paid before the day appointed for sale, which shall not be less than ten (10) days after taking the property, the county collector shall proceed to sell the same at public venue, or so much thereof as will be sufficient to pay the taxes and the costs of the distress and sale. (2) The county collector shall not distrain any goods and chattels for taxes levied on real property, except as provided in § 26-3-204. (c)(1) The county collector is authorized and empowered to levy on and sell the goods and chattels of the person liable for taxes provided, in the same manner and under the same restrictions as goods and chattels are required to be levied and sold under execution on judgment at law, when not inconsistent with the provisions of this subchapter. (2) No goods and chattels of any person shall be exempt from levy and sale. (d) The county collector is allowed the same fees for making distress and sale of goods and chattels for the payment of taxes which are allowed by law to the county sheriff for making levy and sale of property on execution under § 21-6-307 for each delinquent taxpayer. (e)(1) If a taxpayer operating a business in a county is delinquent in the payment of personal property taxes for personal property owned by or used in the business, then following the certification and publication of delinquency under § 26-36-203, the county collector may distrain goods or chattels of the taxpayer owned by or used in the business under subsection (a) of this section by publication of a Notice of Distraint and Tax Sale in three (3) public places in the county or in a newspaper of general circulation in the county. (2) The Notice of Distraint and Tax Sale shall contain: (A) The location, date, and time of the sale; (B) The name of the taxpayer and business under which the goods or chattels to be sold is assessed; (C) The principal sum of personal property taxes owed with a certification of the principal sum by the county collector; (D) The following specific information: "The goods or chattels of the taxpayer listed above located within __________ County, Arkansas, is under distraint and shall be sold to satisfy the delinquency in the payment of personal property taxes under Arkansas Code § 26-36-206. Under Arkansas Code § 26-34-101, the taxes assessed on real and personal property shall constitute a lien entitled to preference over all other judgments, executions, or encumbrances, or liens whensoever created. Under Arkansas Code § 4-1-201, a buyer in ordinary course of business does not include a person that acquires goods in a transfer in bulk or as security for or in total or partial satisfaction of a money debt.”; and (E) A statement that it is a Class B misdemeanor to remove, destroy, or deface the Notice of Distraint and Tax Sale or to interfere or obstruct the sale of or the access to the goods or chattels on the date of the sale by the county collector, the county sheriff, or their deputies. (3) The county collector shall provide a copy of the Notice of Distraint and Tax Sale to the taxpayer by regular mail or by posting a copy at the physical location where the goods or chattels are held. (4) The Notice of Distraint and Tax Sale shall be posted conspicuously at the location of the sale. (5) In lieu of physically securing the goods or chattels or storing or transporting the goods or chattels to another location for sale, the sale may be held at any place of business, warehouse, storeroom, or facility owned or under the possession of the taxpayer, including without limitation the current location of the goods or chattels to be sold. (6) It is a Class B misdemeanor to knowingly remove, destroy, or deface a Notice of Distraint and Tax Sale posted under this section or to knowingly interfere or obstruct the sale or access of the county collector, the county sheriff, or their deputies to the goods or chattels on the date of the sale.

A personal property tax bill is created from anything that was assessed between January 1 and May 31 of the last calendar year; and billed the next calendar year. If a couple was married and assessed together, but divorced during the year, they are still responsible for the combined tax bill.  If you move to another Arkansas County, or to another State, the personal property tax bill will never just go away.  An attempt will be made to find the taxpayer, but if collection cannot be made, a CERTIFICATE OF INDEBTEDNESS WILL BE FILED IN THE NAME(S) OF THE DELINQUENT TAXPAYER(S) FOR TAX EVASION IN THE STATE OF ARKANSAS AT THE CIRCUIT CLERK'S OFFICE.  IT WILL BE SHARED WITH THE NATIONAL CREDIT AGENCIES.

A real estate tax bill is created from the owner of the record on January 1. If a property was sold during the year, closing documents will explain the responsibility of the buyer and the seller concerning the tax bill.

26-35-506. Credit cards.

(a)  All county collectors may accept payment of county property taxes, penalties, and associated costs by an approved credit card or debit card.

(b) (1)  As authorized by subsection (a) of this section, all county collectors may enter into contracts with credit card companies and may pay the fees normally charged by those companies for allowing the county collector to accept their cards as payment. (2) (A)  When a taxpayer pays his or her property taxes by an approved credit card, the county collector shall assess a service fee equal to the amount charged to the county collector by the credit card issuer. (B)  This charge may be added to and become part of any underlying obligation.

If you have property that has been delinquent more than two (2) years, you will need to contact the Commissioner of State Lands. The Real Estate Office is located at 1020 W 4th ST., 5th Floor, Little Rock, AR 72201. The phone number is, 501-324-9422; to visit their website click here. To search their website for a parcel of delinquent land click here.

26-37-101. Transfer of tax-delinquent lands.

(a) (1)  (A) All lands upon which the taxes have not been paid for one (1) year following the date the taxes were due, October 15, shall be forfeited to the state and transmitted by certification to the Commissioner of State Lands for collection or sale. (B)  The Commissioner of State Lands may accept an electronic certification of tax delinquent parcels from a county. (2)  Tax-delinquent lands shall not be sold at the county level.

(b)  The county collector shall hold all tax-delinquent lands in the county for one (1) year after the date of delinquency, and, if the lands are not redeemed by the certification date, which shall be no later than July 1 of the following year, the county collector shall transmit it to the state by certification, after notice as provided in this chapter, indicating all taxes, penalties, interest, and costs due and the name and last known address of the owner of record of the tax-delinquent lands.

(c)  Upon receipt of the certification, title to the tax-delinquent lands shall vest in the State of Arkansas in care of the Commissioner of State Lands.

26-3-203. Mobile homes and manufactured homes.

(a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation.

(b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable to the owner of the mobile home and constituting a lien, shall be assessed and levied against the owner of the mobile home whose name appears on the certificate or other acceptable evidence of ownership, and shall be a lien on the mobile home or manufactured home only.

(c)When the property tax on mobile homes and manufactured homes which are now assessed as real property become delinquent, the delinquent real property tax shall be attached to the personal property tax of the owner of the mobile home or manufactured home and the county collector shall not accept payment of the personal property taxes without collecting payment of the delinquent real property taxes at that time.

AG Opinion No. 2010-143

The obligation to satisfy a property tax lien on a mobile home transfers with a transfer of the property. The seller is responsible to satisfy to the collector that a transfer of ownership of the mobile home has occurred to be relived of the obligation to satisfy the tax lien on the transferred mobile home. The purchaser shall become responsible for the satisfaction of the delinquent tax lien on the mobile home and the new owner will be subject to ACA 26-3-203 and seller released of the property tax obligation. The Attorney General explained that the law establishing property tax liens is clear. The purchaser should be aware of the tax liens on the property at the time of purchase and accordingly take into account in the purchase price.

26-34-103 Liability of executor or administrator.

The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate.

AG Opinion No. 1994-022: Collectors and Sheriff Collectors are not authorized to forgive the amount due from a taxpayer. Ark. Code 26-28-111 only authorizes correction of actual and obvious errors. All taxes assess become a lien upon the property assessed and do not extinguish at the time of death of the taxpayer. Ark. Code 26-35-401, the personal property of the deceased is a liable in the hands of the administrator or executor.

26-35-401 Liability generally.

Every person holding lands as guardian, executor, or administrator and neglecting or refusing to list or pay the taxes upon them, in the manner indicated, sahll be liable to an action by his or her ward or devisee for any damage sustained by his or her neglect. (b) Every person having the care of lands as agent or attorney as indicated having funds of the principal in his or her hands, for such purpose, and neglecting or refusing to list or pay the taxes on the lands shall be liable.

26-18-201 Attempt to evade or defeat tax.

(a) Any taxpayer who willfully attemps to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony. (b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax penalty, or interest due under any state tax law shall be guilty of a Class C felony.

If you buy a mobile home from an individual, and back taxes are owed on that mobile home, then you must pay those taxes.  

26-34-101. Preference of tax liens. (a) Taxes assessed upon real and personal property shall bind them and be entitled to preference over all judgments, executions, encumbrances, or liens whensoever created. (b) All taxes assessed shall be a lien upon and bind the property assessed from the first Monday of January of the year in which the assessment shall be made and shall continue until the taxes, with any penalty which may accrue thereon, shall be paid. However, as between grantor and grantee, the lien shall not attach until the last date fixed by law for the county clerk to deliver the tax books to the county collector in each year after the tax lien attaches. (c)( 1) Failure to satisfy a personal property tax lien following a purchase of a business or a business’s assets, goods, chattels, inventory, or equipment not in the ordinary course of business shall result in the assessment of an additional penalty under § 26-36-201( c) except with respect to a purchase of the following: (A) A vehicle subject to registration; or (B) A manufactured home or a mobile home. (2) A purchase of a business or a business’s assets, goods, chattels, inventory, or equipment not in the ordinary course of business does not include the deed of property in lieu of foreclosure or the acquisition of title to property following a foreclosure sale. History. Acts 1883, No. 114, § 101, p. 199; 1911, No. 125, § 1; C. & M. Dig., § 10023; Pope’s Dig., § 13770; Acts 1941, No. 337, § 1; 1943, No. 278, § 1; A.S.A. 1947, § 84-107; Acts 2011, No. 821, § 1. Amendments. The 2011 amendment added (c). Cross References. Lien for taxes due improvement districts continues indefinitely until paid, § 18-61-101.

27-14-1602. Registration -- Fee.

(a) (1) An owner of a manufactured home or a mobile home shall register the manufactured home or mobile home with the Office of Motor Vehicle for the purpose of receiving a certificate of title to the manufactured home or the mobile home or for any other purpose. (2) Subdivision (a)(1) of this section does not apply to: (A) A manufactured home or mobile home for which a certificate of origin, original document of title, or existing document of title has been cancelled or surrendered under § 27-14-1603; or (B) A manufactured home or mobile home held for sale or resale by a licensed retailer, financial institution, beneficiary, mortgagee or the mortgagee's attorney-in-fact or trustee, or other holder in due course.

(b) A certificate of title shall be issued upon the payment of a registration fee of twenty-six dollars ($26.00) and a title fee of ten dollars ($10.00).

CASE NOTES Analysis Liability for Taxes. Liens. Personal Property. Real Property. Tax Sales. Liability for Taxes. Where the buyer was to receive no legal or equitable right under the contract until the purchase price had been paid in full, at which time the seller obligated himself to execute a special warranty deed conveying the lands free of all liens and encumbrances, and the contract was entered into some six weeks after the tax books had been delivered to the collector, the seller was liable for the payment of taxes under the warranty. Broadhead v. McEntire, 19 Ark. App. 259, 720 S.W. 2d 313 (1986). Liens. Taxes and improvement assessments held “obligations secured by lien” within the meaning of Acts 1927, No. 195 (superseded by § 28-49-113). Rose v. W.B. Worthen Co., 186 Ark. 205, 53 S.W. 2d 15, 85 A.L.R. 212 (1932). Personal Property. Taxes are a lien on personal property and follow it into whosoever hands it goes. Bridewell v. Morton, 46 Ark. 73 (1885) (decision under prior law). Where, prior to an application for a receiver in insolvency, an attachment was levied by the seller upon specific goods sold to the insolvent, upon which the seller owed taxes, the state’s lien for taxes was payable from the amount allowed the attaching seller upon his preferred claim. First Nat’l Bank v. Tribble, 155 Ark. 264, 244 S.W. 33 (1922).

Opinion No. 2010-042

May 27, 2010

In Ark. Ops. Att’y Gen. Nos. 90-040, 90-040A, 94-143 and 96-006, various of my predecessors opined that the collector could not accept partial payment of delinquent taxes. Although A.C.A. § 26-35-501, as amended by Act 295 of 2003, authorizes the initial payment of taxes in installments, the Code contains no parallel provision for the partial payment of delinquent taxes. In my opinion, then, the collector is not authorized to accept any such partial payment, regardless of whether the lien would continue to attach.

All forms of payment need to be made out to Saline County Tax Collector. Please note that we do not accept personal checks on delinquent accounts. Delinquent Accounts can be paid with money order, cashiers check, credit/debit card (approximately a 2.8% fee will apply) or cash in office. 

It is the taxpayers responsibility to make sure their personal property and real estate taxes are paid on time. Failure to receive a statement does not excuse you from the taxes or the penalties and interest.

26-35-501. Time to pay

(1)  A county collector shall assess a penalty of ten percent (10%) against all unpaid tax balances remaining after October 15 for every taxpayer other than a utility or carrier or after the prescribed dates listed in subsection (b) of this section for utilities and carriers.
(2)  (A)  A taxpayer paying in installments under subdivision (a)(2) of this section shall not be assessed a penalty until the taxes become due and remain unpaid after October 15. (B)  However, if the last day for the payment of taxes on any installment is a Saturday, Sunday, or postal holiday, the last day to pay taxes without a penalty is the following business day.
(3)  (A)  A property tax balance payment is timely received under this subsection if mailed through the United States Postal Service and postmarked by October 15. (B)  If October 15 is a Saturday, Sunday, or postal holiday, a property tax balance payment is timely received if mailed and postmarked through the United States Postal Service the following business day.

26-28-106. Charging uncollected taxes.

When, for any cause, the taxes in any county, for any year, shall not be collected, they shall be charged on the tax books for the next year and collected by the same officers and in the same manner as the taxes of that year.

If you are a Disabled American Veteran, you should receive an annual Summary of Benefits letter from the Veterans Administration.  Bring a copy of your Summary of Benefits Letter to the Saline County Tax Collector's Office as soon as you receive it in the mail.  Our Veterans' Benefits Administrator will meet with you and discuss your letter.  

The State law is provided below.

26-3-306. Disabled veterans, surviving spouses, and minor dependent children.

(a) (1) (A) (i) A disabled veteran who has been awarded special monthly compensation by the Department of Veterans Affairs for the loss of, or the loss of use of, one (1) or more limbs, for total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability shall be exempt from payment of all state taxes on the homestead and personal property owned by the disabled veteran.

(ii) (a) In the event that the disabled veteran sells his or her home, the exemption shall be prorated to the date of sale so that the disabled veteran shall owe no tax for the portion of the year he or she claimed the home as a homestead, and the purchaser shall be liable only for taxes relating to the balance of the year.

(b) If a disabled veteran purchases a home that qualifies as a homestead, the exemption shall be prorated to the date of sale so that the disabled veteran owes no tax for the portion of the year he or she claimed the home as a homestead, and the seller is liable only for the taxes relating to the balance of the year.

(c) Upon request by the disabled veteran, the county collector shall make such record entries as may be necessary to effect the proration.

(B) (i) Upon the death of the disabled veteran, the surviving spouse and minor dependent children of the disabled veteran shall be exempt from payment of all state taxes on the homestead and personal property owned by the surviving spouse and minor dependent children of the deceased disabled veteran.

(ii) The surviving spouse and minor dependent children of a member of the United States armed forces who was killed while within the scope of his or her military duties, who died while within the scope of his or her military duties, or who is missing in action and the surviving spouse and minor dependent children of a veteran who died from service-connected causes, as certified by the department, shall also be exempt from payment of all state taxes on the homestead and personal property owned by the surviving spouse and minor dependent children.

(iii) (a) The surviving spouse shall be entitled to the exemption provided for in this section so long as the surviving spouse remains unmarried.

(b) The surviving spouse's exemptions provided for in this section are reinstated upon the termination of the surviving spouse's subsequent marriage.

(iv) A surviving spouse of a member of the United States armed forces who died while on active duty shall be eligible for reinstatement of the homestead and personal property tax exemption upon termination of a subsequent marriage and until the surviving spouse remarries.

(v) The exemption provided in this section for surviving minor dependent children shall be available to the surviving children during their minority.

(2) As used in this section, "personal property" means only those items of tangible personal property used for other than a commercial or business purpose.

(b) (1) (A) A disabled veteran eligible for the exemption provided for in this section and desiring to claim an exemption shall furnish to the county collector a letter from the department verifying the fact that the disabled veteran is in receipt of special monthly compensation for the loss of or the loss of use of one (1) or more limbs, total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability. 

(B) (i) A surviving spouse or minor dependent child of a deceased disabled veteran desiring to claim the exemption provided in this section shall furnish the county collector a letter from the department verifying the fact that the deceased disabled veteran was at the time of death entitled to receive a special monthly compensation for the loss of or the loss of use of one (1) or more limbs, total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability.

(ii) In addition to the requirements in subdivision (b)(1)(B)(i) of this section, the surviving spouse or minor dependent child of the deceased disabled veteran shall furnish the county collector with an affidavit signed by the surviving spouse or minor dependent child stating that the surviving spouse or minor dependent child is a surviving spouse or minor dependent child of the named deceased disabled veteran.

(2) (A) The surviving spouse or minor dependent children of a member of the United States armed forces who was killed while within the scope of his or her military duties, who died while within the scope of his or her military duties, or who is missing in action, or a surviving spouse or minor dependent children of a veteran who died of service-connected causes, as certified by the department, desiring to claim the exemption provided in this section shall furnish the county collector a letter from the department certifying the fact that such a member of the United States armed forces is missing in action, was killed while within the scope of his or her military duties, or died while within the scope of his or her military duties or that the veteran died from service-connected causes and the surviving spouse is or would be entitled to department benefits in the form of death indemnity compensation if the surviving spouse were otherwise eligible to receive the department benefits.

(B) In addition, the surviving spouse or minor dependent child shall furnish the county collector with an affidavit signed by the surviving spouse or minor dependent child or the surviving spouse or minor dependent child's guardian stating that the surviving spouse or minor dependent child is a surviving spouse or minor dependent child of the member of the United States armed forces who is missing in action, who was killed while within the scope of his or her military duties, or who died while within the scope of his or her military duties or is the surviving spouse or minor dependent child of a veteran who died of service-connected causes as certified by the department.

(c) Only a disabled veteran and a surviving spouse and minor dependent child of a disabled veteran who are citizens and residents of the State of Arkansas shall be eligible for the exemption provided in this section.

(d) Any person evading or violating any provision of this section or attempting to secure benefits under this section to which he or she is not entitled shall be guilty of a violation and upon conviction shall be fined in any sum not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).

(e) A person claiming the property tax exemption authorized by this section shall not be entitled to claim the property tax credit authorized in 26-26-1118.

(f)(1) If a person has established eligibility for the property tax exemption created under this section, the person shall be exempt from the date the person's eligibility is established regardless of the date the lien for the property taxes attached.

(2) After a person has established eligibility for the property tax exemption created under this section, the person is exempt from property taxes on his or her homestead regardless of where the homestead is located in the state.

(3) Upon request by a county in which a person eligible for the property tax exemption created under this section is claiming an exemption for his or her homestead, a county collector shall provide the information or documentation necessary to demonstrate that the person established eligibility for the exemption created under this section in a county in which the person previously claimed a homestead.

AG Opinion No. 2010-093:

ACA § 26-3-306 provides a homestead and personal property tax exemption for disabled veterans, surviving spouses and dependent children. To be eligible the disabled veteran shall be in receipt of special monthly compensation for the loss of use of one or more limbs, total blindness in one or more eyes or for service connected one hundred percent (100%) total and permanent disability. The code requires the person claiming the exemption to furnish the county collector a letter from the department verifying eligibility. The law is silent as to whether a single letter is required to be supplied annually. The Attorney General advised that the law is unclear and judicial or legislative clarification may be warranted. He also indicated that the practice of many collectors may be justified in requiring an annual letter, however, the status of the eligible disabilities as permanent may result in an adverse court ruling.

When property owners would benefit from a local service or improvement, a charge (the improvement district fee is added to the tax bill).  Examples of such local services or improvements include:

Suburban & Municipal Improvement Districts, are collected for improvements or construction of streets, sewer systems, off-street parking of vehicles, sidewalks, and recreational areas.

Several Fire Departments have filed the property paperwork directing the Saline County Tax Collector to apply their annual fees "dues" to real estate property in their fire districts.  The tax collector, then adds the fees to the tax bills and collects the fees for the fire districts.  

11 East End Fire; Dave Roberts 501-888-5170

12 Shaw Fire; Chief Steele 501-416-2969

13 Turtle Creek Fire; Fire Station 501-776-0744

14 Springhill Fire; David Yarbrough 501-529-2006

15 Collegeville Fire; Gary Winkler 501-847-6806

16 Sardis Fire; Daniel Hicks 501-602-8850

18 Lake Norrell Fire; April Burchfield 501-681-2562

19 Northeast Fire; Louise Davis 501-847-8787

59 Salem Fire; Laura Gerrald 501-794-2707

90 Crows Station Fire; Fire Station 501-794-1720

102 Paron Fire; Gaylon Nelson 501-993-8801

109 West Pulaski Fire; Alan King 501-225-1236

ACA 14-284-216

"the county shall list the fire protection district assessments as an involuntary collection beginning with the next ad valorem real property tax statement;" and that "[a] property owner shall pay the assessments under this subchapter as a prerequisite to paying his or her ad valorem real property taxes."

When property owners would benefit from a local service or improvement, a charge (the improvement district fee is added to the tax bill).  Examples of such local services or improvements include:

Suburban & Municipal Improvement Districts, are collected for improvements or construction of streets, sewer systems, off-street parking of vehicles, sidewalks, and recreational areas.

Several Fire Departments have filed the property paperwork directing the Saline County Tax Collector to apply their annual fees "dues" to real estate property in their fire districts.  The tax collector, then adds the fees to the tax bills and collects the fees for the fire districts.  

11 East End Fire; Dave Roberts 501-888-5170

12 Shaw Fire; Chief Steele 501-416-2969

13 Turtle Creek Fire; Fire Station 501-776-0744

14 Springhill Fire; David Yarbrough 501-529-2006

15 Collegeville Fire; Gary Winkler 501-847-6806

16 Sardis Fire; Daniel Hicks 501-602-8850

18 Lake Norrell Fire; April Burchfield 501-681-2562

19 Northeast Fire; Louise Davis 501-847-8787

59 Salem Fire; Laura Gerrald 501-794-2707

90 Crows Station Fire; Fire Station 501-794-1720

102 Paron Fire; Gaylon Nelson 501-993-8801

109 West Pulaski Fire; Alan King 501-225-1236

Real Estate and Personal Property taxes are the primary funding mechanism for our public schools. Each year, school administrators determine their budgets using the assessment values and last years tax collections. A quality education is necessary for the growth of our county. An educated workforce is a key pathway to economic success. Currently, there are 10 school districts in the county. Approximately 76.3% of the average tax bill that we collect, is paid to our local schools. That is an average of $.76 of every dollar the taxpayer pays in county taxes goes directly to fund our school's operations and teacher salaries.

See Tax Distribution

Most of the time, the taxpayer has added a vehicle, boat, motor, RV, or trailer to his/her last assessment, and this always results in higher personal property taxes.  Maybe a newer vehicle was purchased and that caused an increase in your assessment value causing higher personal property taxes. You need to call the assessor and ask about your assessment, 501-303-5622.

If the value and/or the millage has increased since the prior year, the current tax bill will be higher. Tax is calculated by multiplying the effective value times the millage.

With questions about the amount of your tax bill, always call the assessor's office (501-303-5622).  Ask for a copy of your last two assessments.  That information will verify why your personal property taxes are higher than last year.

AMENDMENT 79.pdf

The Assessor establishes the value of your property. The Collector does not assess property, for assessment information go to the Assessor’s Website, or call 501-303-5620.

See Amendment 79

Read Amendment 79 Here.

Amendment 79 does place a freeze on REAL ESTATE Property, but only on the assessed value and not on the millage. If the millage is voted on and passed by the PEOPLE, ALL the REAL ESTATE Tax bill increase in that school district.  For more information, call the assessor at 501-303-5622.

Also, if you make substantial improvements to your property (a swimming pool, additional square footage, etc.) your taxes will go up. The assessor needs to be notified when your age is 65 for the freeze to take effect. 

How Are My Personal Property Taxes Calculated?

Saline County residents are required to give a declaration of personal property by contacting the Saline County Assessor between January 1st to May 31st every year. Failure to do so will result in a 10% assessment penalty of the total assessment. 

Your ad valorem (Latin for "according to value") general taxes are billed one year behind and are calculated by multiplying the "taxable value" (20% of the appraisal value established by the Assessor) times the millage rate (a mill is 1/10th of a penny). You can view the current millage rates under the "Tax Info" tab. 

Personal Property (Arkansas Code 261101)
What is personal property? As with real property (real estate), personal property is subject to ownership and is tangible. Personal property, however, is movable and may be either animate or inanimate. Basically, personal property is everything that is subject to ownership, tangible and movable, excluding money.

Examples of taxable personal property include:

Cars

Boats

Livestock

Motorcycles

Recreational vehicles

26-23-204. Tax bill information.

In order to assist property taxpayers to better understand their property tax bills, the following information shall be included on each tax bill sent by the county collector:

(1) The dollar amount of the taxpayer's total tax bill distributed to each taxing unit in the county where the taxpayer's property is taxed;

(2) The millage rate (a mill is 1/10 of a cent) levied by each taxing unit used to determine the tax distribution to each taxing unit and the percentage of the full value of the taxpayer's property that each millage rate levy represents;

(3) The percentage of the full value of the property shall be calculated by multiplying the legal assessment level by the appropriate millage rate levy; and

(4) The sum of the millage rates levied by each taxing unit, the percentage of the full value of the taxpayer's property that the sum of the millage rate levies represents, and the total dollar amount due and billed.

2023 Millage Rates.pdf

If the value and/or the millage have increased since the prior year, the current tax bill will be higher. Tax is calculated by multiplying the effective value times the millage.

26-3-203. Mobile homes and manufactured homes.

(a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation.

(b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable to the owner of the mobile home and constituting a lien, shall be assessed and levied against the owner of the mobile home whose name appears on the certificate or other acceptable evidence of ownership, and shall be a lien on the mobile home or manufactured home only.

(c)When the property tax on mobile homes and manufactured homes which are now assessed as real property become delinquent, the delinquent real property tax shall be attached to the personal property tax of the owner of the mobile home or manufactured home and the county collector shall not accept payment of the personal property taxes without collecting payment of the delinquent real property taxes at that time.

AG Opinion No. 2010-143

The obligation to satisfy a property tax lien on a mobile home transfers with a transfer of the property. The seller is responsible to satisfy to the collector that a transfer of ownership of the mobile home has occurred to be relived of the obligation to satisfy the tax lien on the transferred mobile home. The purchaser shall become responsible for the satisfaction of the delinquent tax lien on the mobile home and the new owner will be subject to ACA 26-3-203 and seller released of the property tax obligation. The Attorney General explained that the law establishing property tax liens is clear. The purchaser should be aware of the tax liens on the property at the time of purchase and accordingly take into account in the purchase price.

26-26-1105. Report of manufactured home and mobile home purchases.

(a) A purchaser of a manufactured home or mobile home shall report the purchase of each new or used manufactured home or mobile home to the county assessor of the appropriate county where the manufactured home or mobile home will be located.

(b) The report shall include:

(1) The name of the purchaser;

(2) The purchaser's address;

(3) The date on which the purchase was made; and

(4) Other information as may be deemed necessary by the county assessor.

27-14-1602. Registration -- Fee.

(a)(1) An owner of a manufactured home or a mobile home shall register the manufactured home or mobile home with the Office of Motor Vehicle for the purpose of receiving a certificate of title to the manufactured home or the mobile home or for any other purpose. (2) Subdivision (a)(1) of this section does not apply to: (A) A manufactured home or mobile home for which a certificate of origin, original document of title, or existing document of title has been cancelled or surrendered under § 27-14-1603; or (B) A manufactured home or mobile home held for sale or resale by a licensed retailer, financial institution, beneficiary, mortgagee or the mortgagee's attorney-in-fact or trustee, or other holder in due course.

(b) A certificate of title shall be issued upon the payment of a registration fee of twenty-six dollars ($26.00) and a title fee of ten dollars ($10.00).

ACA 26-35-601. Personal property taxes to be collected with real estate taxes.

(a) Each county collector in this state shall be charged with the responsibility of collecting personal property taxes shown to be due by the taxpayer as reflected by the records in the county collector's office at the time the taxpayer pays the general taxes due on real estate. (b) Any county collector willfully accepting payment of general real estate taxes without requiring the payment of personal property taxes due as reflected by the records in the county collector's office shall be deemed guilty of a misdemeanor and upon conviction shall be fined in a sum not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100)

26-3-203. Mobile homes and manufactured homes.
(a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation.

(b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable to the owner of the mobile home and constituting a lien, shall be assessed and levied against the owner of the mobile home whose name appears on the certificate or other acceptable evidence of ownership, and shall be a lien on the mobile home or manufactured home only.

(c)When the property tax on mobile homes and manufactured homes which are now assessed as real property become delinquent, the delinquent real property tax shall be attached to the personal property tax of the owner of the mobile home or manufactured home and the county collector shall not accept payment of the personal property taxes without collecting payment of the delinquent real property taxes at that time.

26-34-103 Liability of executor or administrator.

The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate.

AG Opinion No. 1994-022: Collectors and Sheriff Collectors are not authorized to forgive the amount due from a taxpayer. Ark. Code 26-28-111 only authorizes correction of actual and obvious errors. All taxes assess become a lien upon the property assessed and do not extinguish at the time of death of the taxpayer. Ark. Code 26-35-401, the personal property of the deceased is a liable in the hands of the administrator or executor.

26-35-401 Liability generally.

Every person holding lands as guardian, executor, or administrator and neglecting or refusing to list or pay the taxes upon them, in the manner indicated, sahll be liable to an action by his or her ward or devisee for any damage sustained by his or her neglect. (b) Every person having the care of lands as agent or attorney as indicated having funds of the principal in his or her hands, for such purpose, and neglecting or refusing to list or pay the taxes on the lands shall be liable.

26-18-201 Attempt to evade or defeat tax.

(a) Any taxpayer who willfully attemps to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony. (b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax penalty, or interest due under any state tax law shall be guilty of a Class C felony.

If you buy a mobile home from an individual, and back taxes are owed on that mobile home, then you must pay those taxes.  

26-34-101. Preference of tax liens. (a) Taxes assessed upon real and personal property shall bind them and be entitled to preference over all judgments, executions, encumbrances, or liens whensoever created. (b) All taxes assessed shall be a lien upon and bind the property assessed from the first Monday of January of the year in which the assessment shall be made and shall continue until the taxes, with any penalty which may accrue thereon, shall be paid. However, as between grantor and grantee, the lien shall not attach until the last date fixed by law for the county clerk to deliver the tax books to the county collector in each year after the tax lien attaches. (c)( 1) Failure to satisfy a personal property tax lien following a purchase of a business or a business’s assets, goods, chattels, inventory, or equipment not in the ordinary course of business shall result in the assessment of an additional penalty under § 26-36-201( c) except with respect to a purchase of the following: (A) A vehicle subject to registration; or (B) A manufactured home or a mobile home. (2) A purchase of a business or a business’s assets, goods, chattels, inventory, or equipment not in the ordinary course of business does not include the deed of property in lieu of foreclosure or the acquisition of title to property following a foreclosure sale. History. Acts 1883, No. 114, § 101, p. 199; 1911, No. 125, § 1; C. & M. Dig., § 10023; Pope’s Dig., § 13770; Acts 1941, No. 337, § 1; 1943, No. 278, § 1; A.S.A. 1947, § 84-107; Acts 2011, No. 821, § 1. Amendments. The 2011 amendment added (c). Cross References. Lien for taxes due improvement districts continues indefinitely until paid, § 18-61-101.

27-14-1602. Registration -- Fee.

(a) (1) An owner of a manufactured home or a mobile home shall register the manufactured home or mobile home with the Office of Motor Vehicle for the purpose of receiving a certificate of title to the manufactured home or the mobile home or for any other purpose. (2) Subdivision (a)(1) of this section does not apply to: (A) A manufactured home or mobile home for which a certificate of origin, original document of title, or existing document of title has been cancelled or surrendered under § 27-14-1603; or (B) A manufactured home or mobile home held for sale or resale by a licensed retailer, financial institution, beneficiary, mortgagee or the mortgagee's attorney-in-fact or trustee, or other holder in due course.

(b) A certificate of title shall be issued upon the payment of a registration fee of twenty-six dollars ($26.00) and a title fee of ten dollars ($10.00).

CASE NOTES Analysis Liability for Taxes. Liens. Personal Property. Real Property. Tax Sales. Liability for Taxes. Where the buyer was to receive no legal or equitable right under the contract until the purchase price had been paid in full, at which time the seller obligated himself to execute a special warranty deed conveying the lands free of all liens and encumbrances, and the contract was entered into some six weeks after the tax books had been delivered to the collector, the seller was liable for the payment of taxes under the warranty. Broadhead v. McEntire, 19 Ark. App. 259, 720 S.W. 2d 313 (1986). Liens. Taxes and improvement assessments held “obligations secured by lien” within the meaning of Acts 1927, No. 195 (superseded by § 28-49-113). Rose v. W.B. Worthen Co., 186 Ark. 205, 53 S.W. 2d 15, 85 A.L.R. 212 (1932). Personal Property. Taxes are a lien on personal property and follow it into whosoever hands it goes. Bridewell v. Morton, 46 Ark. 73 (1885) (decision under prior law). Where, prior to an application for a receiver in insolvency, an attachment was levied by the seller upon specific goods sold to the insolvent, upon which the seller owed taxes, the state’s lien for taxes was payable from the amount allowed the attaching seller upon his preferred claim. First Nat’l Bank v. Tribble, 155 Ark. 264, 244 S.W. 33 (1922).

TAXES NEVER GO AWAY. Saline County is actively collecting taxes that are 15 years delinquent. We have many new resources to help us locate delinquent taxpayers. If the taxpayer fails to pay their lawful due, these could be the next course of action;

• A 10% penalty will be applied to your tax base, plus an advertising fee for personal property of $1.75, and $1.50 for real estate property, and a redemption fee of $2.50 is also added to real estate.
• Name and address will be published in the local newspaper and on Facebook.
• All lands upon which taxes have not been paid for one (1) year following the date the taxes were due, October 15, shall be forfeited to the State of Arkansas and transmitted by certification to the Commissioner of State Lands for collection or sale. No tax delinquent lands shall be sold at the county level.
• A Certificate of Indebtedness may be filed at the Circuit Clerk's Office for Tax Evasion.
• A TAX EVASION lien may be filed in your name.
• Tax liens are entitled to preference over all judgments, encumbrances, or liens when created.
• Tax liens on Mobile Homes follow the property into whosoever hands it goes.
• Garnishment proceedings are authorized.

26-3-203. Mobile homes and manufactured homes.

(a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation.

(b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable to the owner of the mobile home and constituting a lien, shall be assessed and levied against the owner of the mobile home whose name appears on the certificate or other acceptable evidence of ownership, and shall be a lien on the mobile home or manufactured home only.

(c)When the property tax on mobile homes and manufactured homes which are now assessed as real property become delinquent, the delinquent real property tax shall be attached to the personal property tax of the owner of the mobile home or manufactured home and the county collector shall not accept payment of the personal property taxes without collecting payment of the delinquent real property taxes at that time.

AG Opinion No. 2010-143

The obligation to satisfy a property tax lien on a mobile home transfers with a transfer of the property. The seller is responsible to satisfy to the collector that a transfer of ownership of the mobile home has occurred to be relived of the obligation to satisfy the tax lien on the transferred mobile home. The purchaser shall become responsible for the satisfaction of the delinquent tax lien on the mobile home and the new owner will be subject to ACA 26-3-203 and seller released of the property tax obligation. The Attorney General explained that the law establishing property tax liens is clear. The purchaser should be aware of the tax liens on the property at the time of purchase and accordingly take into account in the purchase price.

26-26-1105. Report of manufactured home and mobile home purchases.

(a) A purchaser of a manufactured home or mobile home shall report the purchase of each new or used manufactured home or mobile home to the county assessor of the appropriate county where the manufactured home or mobile home will be located.

(b) The report shall include:

(1) The name of the purchaser;

(2) The purchaser's address;

(3) The date on which the purchase was made; and

(4) Other information as may be deemed necessary by the county assessor.

27-14-1602. Registration -- Fee.

(a)(1) An owner of a manufactured home or a mobile home shall register the manufactured home or mobile home with the Office of Motor Vehicle for the purpose of receiving a certificate of title to the manufactured home or the mobile home or for any other purpose. (2) Subdivision (a)(1) of this section does not apply to: (A) A manufactured home or mobile home for which a certificate of origin, original document of title, or existing document of title has been cancelled or surrendered under § 27-14-1603; or (B) A manufactured home or mobile home held for sale or resale by a licensed retailer, financial institution, beneficiary, mortgagee or the mortgagee's attorney-in-fact or trustee, or other holder in due course.

(b) A certificate of title shall be issued upon the payment of a registration fee of twenty-six dollars ($26.00) and a title fee of ten dollars ($10.00).

ACA 26-35-601. Personal property taxes to be collected with real estate taxes.

(a) Each county collector in this state shall be charged with the responsibility of collecting personal property taxes shown to be due by the taxpayer as reflected by the records in the county collector's office at the time the taxpayer pays the general taxes due on real estate. (b) Any county collector willfully accepting payment of general real estate taxes without requiring the payment of personal property taxes due as reflected by the records in the county collector's office shall be deemed guilty of a misdemeanor and upon conviction shall be fined in a sum not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100)

26-3-203. Mobile homes and manufactured homes.
(a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation.

(b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable to the owner of the mobile home and constituting a lien, shall be assessed and levied against the owner of the mobile home whose name appears on the certificate or other acceptable evidence of ownership, and shall be a lien on the mobile home or manufactured home only.

(c)When the property tax on mobile homes and manufactured homes which are now assessed as real property become delinquent, the delinquent real property tax shall be attached to the personal property tax of the owner of the mobile home or manufactured home and the county collector shall not accept payment of the personal property taxes without collecting payment of the delinquent real property taxes at that time.

26-34-103 Liability of executor or administrator.

The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate.

AG Opinion No. 1994-022: Collectors and Sheriff Collectors are not authorized to forgive the amount due from a taxpayer. Ark. Code 26-28-111 only authorizes correction of actual and obvious errors. All taxes assess become a lien upon the property assessed and do not extinguish at the time of death of the taxpayer. Ark. Code 26-35-401, the personal property of the deceased is a liable in the hands of the administrator or executor.

26-35-401 Liability generally.

Every person holding lands as guardian, executor, or administrator and neglecting or refusing to list or pay the taxes upon them, in the manner indicated, sahll be liable to an action by his or her ward or devisee for any damage sustained by his or her neglect. (b) Every person having the care of lands as agent or attorney as indicated having funds of the principal in his or her hands, for such purpose, and neglecting or refusing to list or pay the taxes on the lands shall be liable.

26-18-201 Attempt to evade or defeat tax.

(a) Any taxpayer who willfully attemps to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony. (b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax penalty, or interest due under any state tax law shall be guilty of a Class C felony.

If you buy a mobile home from an individual, and back taxes are owed on that mobile home, then you must pay those taxes.  

26-34-101. Preference of tax liens. (a) Taxes assessed upon real and personal property shall bind them and be entitled to preference over all judgments, executions, encumbrances, or liens whensoever created. (b) All taxes assessed shall be a lien upon and bind the property assessed from the first Monday of January of the year in which the assessment shall be made and shall continue until the taxes, with any penalty which may accrue thereon, shall be paid. However, as between grantor and grantee, the lien shall not attach until the last date fixed by law for the county clerk to deliver the tax books to the county collector in each year after the tax lien attaches. (c)( 1) Failure to satisfy a personal property tax lien following a purchase of a business or a business’s assets, goods, chattels, inventory, or equipment not in the ordinary course of business shall result in the assessment of an additional penalty under § 26-36-201( c) except with respect to a purchase of the following: (A) A vehicle subject to registration; or (B) A manufactured home or a mobile home. (2) A purchase of a business or a business’s assets, goods, chattels, inventory, or equipment not in the ordinary course of business does not include the deed of property in lieu of foreclosure or the acquisition of title to property following a foreclosure sale. History. Acts 1883, No. 114, § 101, p. 199; 1911, No. 125, § 1; C. & M. Dig., § 10023; Pope’s Dig., § 13770; Acts 1941, No. 337, § 1; 1943, No. 278, § 1; A.S.A. 1947, § 84-107; Acts 2011, No. 821, § 1. Amendments. The 2011 amendment added (c). Cross References. Lien for taxes due improvement districts continues indefinitely until paid, § 18-61-101.

27-14-1602. Registration -- Fee.

(a) (1) An owner of a manufactured home or a mobile home shall register the manufactured home or mobile home with the Office of Motor Vehicle for the purpose of receiving a certificate of title to the manufactured home or the mobile home or for any other purpose. (2) Subdivision (a)(1) of this section does not apply to: (A) A manufactured home or mobile home for which a certificate of origin, original document of title, or existing document of title has been cancelled or surrendered under § 27-14-1603; or (B) A manufactured home or mobile home held for sale or resale by a licensed retailer, financial institution, beneficiary, mortgagee or the mortgagee's attorney-in-fact or trustee, or other holder in due course.

(b) A certificate of title shall be issued upon the payment of a registration fee of twenty-six dollars ($26.00) and a title fee of ten dollars ($10.00).

CASE NOTES Analysis Liability for Taxes. Liens. Personal Property. Real Property. Tax Sales. Liability for Taxes. Where the buyer was to receive no legal or equitable right under the contract until the purchase price had been paid in full, at which time the seller obligated himself to execute a special warranty deed conveying the lands free of all liens and encumbrances, and the contract was entered into some six weeks after the tax books had been delivered to the collector, the seller was liable for the payment of taxes under the warranty. Broadhead v. McEntire, 19 Ark. App. 259, 720 S.W. 2d 313 (1986). Liens. Taxes and improvement assessments held “obligations secured by lien” within the meaning of Acts 1927, No. 195 (superseded by § 28-49-113). Rose v. W.B. Worthen Co., 186 Ark. 205, 53 S.W. 2d 15, 85 A.L.R. 212 (1932). Personal Property. Taxes are a lien on personal property and follow it into whosoever hands it goes. Bridewell v. Morton, 46 Ark. 73 (1885) (decision under prior law). Where, prior to an application for a receiver in insolvency, an attachment was levied by the seller upon specific goods sold to the insolvent, upon which the seller owed taxes, the state’s lien for taxes was payable from the amount allowed the attaching seller upon his preferred claim. First Nat’l Bank v. Tribble, 155 Ark. 264, 244 S.W. 33 (1922).

Real Estate and Personal Property taxes are the primary funding mechanism for our public schools. Each year, school administrators determine their budgets using the assessment values and last years tax collections. A quality education is necessary for the growth of our county. An educated workforce is a key pathway to economic success. Currently, there are 10 school districts in the county. Approximately 76.3% of the average tax bill that we collect, is paid to our local schools. That is an average of $.76 of every dollar the taxpayer pays in county taxes goes directly to fund our school's operations and teacher salaries.

See Tax Distribution

If your taxes are current, (not delinquent) simply write a personal check made payable to the Saline County Collector and mail it to the address below. We do not accept credit card checks or temporary checks.

If your taxes are delinquent, we do not accept personal checks.  We will only accept a money order, a cashier's check, cash, or pay on-line with a credit/debit card here.

Important Reminders

• Do not send cash, through the postal mail.
• Include your taxpayer ID number on your check or enclose your tax statement stub.
• If you want a PAPER RECEIPT, enclose your self-addressed stamped envelope.
• We will e-mail you a FREE receipt if you include your e-mail address on your tax statement stub.
• Remember if you mail your payment, the envelope with your tax payment must be postmarked on or before October 15 to avoid the 10% penalty.
• The Benton and Bryant Post Office close at 4:30 pm, if you mail your tax payment after 4:30 pm on the last day to pay taxes, a penalty will be applied.

MAKE CHEKCS PAYABLE TO:

SALINE County COLLECTOR

Mail to:

Saline County Collector
215 N Main St, Suite 3
Benton, AR 72015

PLEASE DO NOT SEND PAYMENT TO THE BRYANT OFFICE.

Regular hours of operation are Monday thru Friday, 8:00 am to 4:30 pm.  Depending on the day of the week that the tax payment deadline of October 15 falls, the BENTON office does extend hours of operation from 8:00 am to 6:00 pm. We do have a drop payment box at the Benton Office, 215 N Main Street. The drop payment box will remain open until midnight October 15.

Read Amendment 79 Here.

Amendment 79 does place a freeze on REAL ESTATE Property, but only on the assessed value and not on the millage. If the millage is voted on and passed by the PEOPLE, ALL the REAL ESTATE Tax bill increase in that school district.  For more information, call the assessor at 501-303-5622.

Also, if you make substantial improvements to your property (a swimming pool, additional square footage, etc.) your taxes will go up. The assessor needs to be notified when your age is 65 for the freeze to take effect. 

All mortgage companies, that pay escrow taxes, must submit a parcel list to the Collector prior to February 1st of each year. The tax statement is then sent to them for payment. All escrowed accounts must be paid in full by the last business day in April. Most real estate property owners that have a mortgage, have an escrow with that mortgage company. The escrow, in most cases, is set up to pay the real estate taxes and homeowners' insurance. If you receive a tax bill from the tax collector for your real estate, call your mortgage company and have them call the tax collector's office at 501-303-5620.   If it is not paid by the April deadline, the parcel will be put back on your tax statement.

26-35-506. Credit cards.

(a)  All county collectors may accept payment of county property taxes, penalties, and associated costs by an approved credit card or debit card.

(b) (1)  As authorized by subsection (a) of this section, all county collectors may enter into contracts with credit card companies and may pay the fees normally charged by those companies for allowing the county collector to accept their cards as payment. (2) (A)  When a taxpayer pays his or her property taxes by an approved credit card, the county collector shall assess a service fee equal to the amount charged to the county collector by the credit card issuer. (B)  This charge may be added to and become part of any underlying obligation.

We are unable to accept partial payments on delinquent taxes, those must be paid in full. However, we encourage all taxpayers to make tax payments (in any amount and at any time) between March 1 and October 15.  If the tax bill is not paid in full before October 15, a 10% penalty will be applied to the balance due on October 16.

26-34-103 Liability of executor or administrator.

The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate.

AG Opinion No. 1994-022: Collectors and Sheriff Collectors are not authorized to forgive the amount due from a taxpayer. Ark. Code 26-28-111 only authorizes correction of actual and obvious errors. All taxes assess become a lien upon the property assessed and do not extinguish at the time of death of the taxpayer. Ark. Code 26-35-401, the personal property of the deceased is a liable in the hands of the administrator or executor.

26-35-401 Liability generally.

Every person holding lands as guardian, executor, or administrator and neglecting or refusing to list or pay the taxes upon them, in the manner indicated, sahll be liable to an action by his or her ward or devisee for any damage sustained by his or her neglect. (b) Every person having the care of lands as agent or attorney as indicated having funds of the principal in his or her hands, for such purpose, and neglecting or refusing to list or pay the taxes on the lands shall be liable.

26-18-201 Attempt to evade or defeat tax.

(a) Any taxpayer who willfully attemps to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony. (b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax penalty, or interest due under any state tax law shall be guilty of a Class C felony.

Video Tutorial 

Watch this brief video to learn more about voluntary taxes:

Link to Video

Saline County has three (3) voluntary taxes. A sample tax statement is attached and you will see just below the Total Mandatory, there are three voluntary taxes. 1) County Animal Care & Control, 2) The Saline County Sheriff's Law Enforcement Protection Services, 3) the Weather Warning System.

The only amount you must pay is the Total Mandatory. The three voluntary taxes are REAL NEEDS in Saline County. Attached you can view the ordinances that were passed to allow these voluntary taxes to be collected.

26-25-106 and 26-73-103 authorize the imposition and levying of voluntary taxes for the benefit of residents; and the Arkansas Attorney General in Opinion No. 94-003 has opined that a county quorum court can establish a voluntary tax by ordinance.

Saline County Tax Statement Sample.pdf

Voluntary Animal Care & Control.pdf

Voluntary SCSO Detention Operations.pdf

Voluntary Weather Warning System.pdf

Opinion No. 2010-042

May 27, 2010

In Ark. Ops. Att’y Gen. Nos. 90-040, 90-040A, 94-143 and 96-006, various of my predecessors opined that the collector could not accept partial payment of delinquent taxes. Although A.C.A. § 26-35-501, as amended by Act 295 of 2003, authorizes the initial payment of taxes in installments, the Code contains no parallel provision for the partial payment of delinquent taxes. In my opinion, then, the collector is not authorized to accept any such partial payment, regardless of whether the lien would continue to attach.

If the value and/or the millage have increased since the prior year, the current tax bill will be higher. Tax is calculated by multiplying the effective value times the millage.

All forms of payment need to be made out to Saline County Tax Collector. Please note that we do not accept personal checks on delinquent accounts. Delinquent Accounts can be paid with money order, cashiers check, credit/debit card (approximately a 2.8% fee will apply) or cash in office. 

It is the taxpayers responsibility to make sure their personal property and real estate taxes are paid on time. Failure to receive a statement does not excuse you from the taxes or the penalties and interest.

26-35-501. Time to pay

(1)  A county collector shall assess a penalty of ten percent (10%) against all unpaid tax balances remaining after October 15 for every taxpayer other than a utility or carrier or after the prescribed dates listed in subsection (b) of this section for utilities and carriers.
(2)  (A)  A taxpayer paying in installments under subdivision (a)(2) of this section shall not be assessed a penalty until the taxes become due and remain unpaid after October 15. (B)  However, if the last day for the payment of taxes on any installment is a Saturday, Sunday, or postal holiday, the last day to pay taxes without a penalty is the following business day.
(3)  (A)  A property tax balance payment is timely received under this subsection if mailed through the United States Postal Service and postmarked by October 15. (B)  If October 15 is a Saturday, Sunday, or postal holiday, a property tax balance payment is timely received if mailed and postmarked through the United States Postal Service the following business day.

26-35-601. Personal property taxes to be collected with real estate taxes.

• Each collector shall be charged with collecting personal property taxes shown to be due by the taxpayer as reflected by the records in the county collector’s office at the time the taxpayer pays the general taxes due on real estate. (b) Any county collector willfully accepting payment of general real estate taxes without requiring the payment of personal property taxes due as on the records shall be deemed guilty of a misdemeanor and upon conviction shall be fined in a s sum not less than ($25) nor more than ($100).
• (c) (1) It is the intention of this section to require the collection of personal property taxes and prevent a tax payer from paying real estate taxes without payment of personal property taxes. (2)

Read Amendment 79 Here.

Amendment 79 does place a freeze on REAL ESTATE Property, but only on the assessed value and not on the millage. If the millage is voted on and passed by the PEOPLE, ALL the REAL ESTATE Tax bill increase in that school district.  For more information, call the assessor at 501-303-5622.

Also, if you make substantial improvements to your property (a swimming pool, additional square footage, etc.) your taxes will go up. The assessor needs to be notified when your age is 65 for the freeze to take effect. 

Equalization Board

The equalization board serves a vital role in the assessment and collection of all property taxes. Each county has its own equalization board composed of five to nine citizens, depending on population size. Board members are appointed by the county judge, the mayors of the principal cities of the county, the school districts and the county quorum court (Arkansas Code 26-27-304). The county clerk or clerk’s designee serves as secretary for the equalization board.
This board has two major purposes:
1. To ensure assessment equity – Under Arkansas law, assessments within the county must be equitable. This does not mean all taxpayers will pay the same amount of tax, but rather the market value of property and assessments will be made using the same standards for everyone within the county. The only exception is for agricultural, timber or pasture land, which is assessed on use value rather than market value.
2. To provide an avenue for appeal of assessments – The second major function of the equalization board is to hear property owners’ appeals when there are disagreements with an assessment.
The equalization board takes control of county assessments on August 1, after the county assessor has determined the assessed value of the taxpayer’s property. It may change the assessed value if there is an error in the original value estimate. The county equalization board may also make broadbased changes in property assessments if it determines that the changes are necessary to equitably distribute the property tax burden in the county.
Once the equalization board decides the county assessments are equitable, the millage rate is then applied to the assessed value to determine each property owner’s tax bill.

The equalization board follows the schedule listed below:
Each year the equalization board meets beginning August 1 and continuing through October 1. In counties where assessed value is not reflective of true or fair market value, the board must continue meeting until all assessments are equalized and all requests for adjustment have been considered, but no later than the third Monday in November (Arkansas Code 26-27-309).

Notice of changes in assessment of real property must be sent to taxpayers no later than 10 business days after July 1 of each assessment year (Arkansas Code 26-23-203).

Dates for hearing individual appeal cases are scheduled by the county clerk upon request of taxpayers (property owners). Requests for appeal must be filed with the county clerk by the third Monday in August (Arkansas Code 26-27-317).

The burden of proof that the property owner has been wrongfully assessed lies with the property owner, not the county assessor. Property owners can appeal their assessment without using a lawyer. If the property owner disagrees with the ruling of the equalization board, the property owner may further appeal the ruling to the following in order:

County Court or County Judge

Circuit Court

Arkansas Supreme Court

It is the taxpayers responsibility to make sure their personal property and real estate taxes are paid on time. Failure to receive a statement does not excuse you from the taxes or the penalties and interest.

Real Estate and Personal Property taxes are the primary funding mechanism for our public schools. Each year, school administrators determine their budgets using the assessment values and last years tax collections. A quality education is necessary for the growth of our county. An educated workforce is a key pathway to economic success. Currently, there are 10 school districts in the county. Approximately 76.3% of the average tax bill that we collect, is paid to our local schools. That is an average of $.76 of every dollar the taxpayer pays in county taxes goes directly to fund our school's operations and teacher salaries.

See Tax Distribution

The following laws pertain to delinquent taxes:

• ACA 26-36-203 Delinquent taxes generally
• ACA 26-37-107 Publication of delinquent list
• ACA 26-36-206 Distraint of goods to pay delinquent personal property taxes
• ACA 26-34-101 Preference of tax liens
• ACA 26-36-207 Garnishment proceedings authorized
• ACA 26-37-101 Transfer of tax-delinquent real estate land

Real Estate and Personal Property taxes are the primary funding mechanism for our public schools. Each year, school administrators determine their budgets using the assessment values and last years tax collections. A quality education is necessary for the growth of our county. An educated workforce is a key pathway to economic success. Currently, there are 10 school districts in the county. Approximately 76.3% of the average tax bill that we collect, is paid to our local schools. That is an average of $.76 of every dollar the taxpayer pays in county taxes goes directly to fund our school's operations and teacher salaries.

See Tax Distribution

AMENDMENT 79

Homestead Tax Credit (Arkansas Code 26261118)

Starting with the 2007 assessment year, Arkansas taxpayers are eligible for an annual state credit up to $425 against the ad valorem property tax on a homestead. The tax credit may not exceed the total property tax on the property. A homestead is defined as a dwelling used as the property owner’s principal place of residence. Counties give the tax credit to eligible taxpayers and receive reimbursement from the Treasurer of State using the Property Tax Relief Trust Fund (Arkansas Code 2626310).

For more information, contact the Saline County Homestead Credit Department at, 501-303-5625.

If you are a Disabled American Veteran, you should receive an annual Summary of Benefits letter from the Veterans Administration.  Bring a copy of your Summary of Benefits Letter to the Saline County Tax Collector's Office as soon as you receive it in the mail.  Our Veterans' Benefits Administrator will meet with you and discuss your letter.  

The State law is provided below.

26-3-306. Disabled veterans, surviving spouses, and minor dependent children.

(a) (1) (A) (i) A disabled veteran who has been awarded special monthly compensation by the Department of Veterans Affairs for the loss of, or the loss of use of, one (1) or more limbs, for total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability shall be exempt from payment of all state taxes on the homestead and personal property owned by the disabled veteran.

(ii) (a) In the event that the disabled veteran sells his or her home, the exemption shall be prorated to the date of sale so that the disabled veteran shall owe no tax for the portion of the year he or she claimed the home as a homestead, and the purchaser shall be liable only for taxes relating to the balance of the year.

(b) If a disabled veteran purchases a home that qualifies as a homestead, the exemption shall be prorated to the date of sale so that the disabled veteran owes no tax for the portion of the year he or she claimed the home as a homestead, and the seller is liable only for the taxes relating to the balance of the year.

(c) Upon request by the disabled veteran, the county collector shall make such record entries as may be necessary to effect the proration.

(B) (i) Upon the death of the disabled veteran, the surviving spouse and minor dependent children of the disabled veteran shall be exempt from payment of all state taxes on the homestead and personal property owned by the surviving spouse and minor dependent children of the deceased disabled veteran.

(ii) The surviving spouse and minor dependent children of a member of the United States armed forces who was killed while within the scope of his or her military duties, who died while within the scope of his or her military duties, or who is missing in action and the surviving spouse and minor dependent children of a veteran who died from service-connected causes, as certified by the department, shall also be exempt from payment of all state taxes on the homestead and personal property owned by the surviving spouse and minor dependent children.

(iii) (a) The surviving spouse shall be entitled to the exemption provided for in this section so long as the surviving spouse remains unmarried.

(b) The surviving spouse's exemptions provided for in this section are reinstated upon the termination of the surviving spouse's subsequent marriage.

(iv) A surviving spouse of a member of the United States armed forces who died while on active duty shall be eligible for reinstatement of the homestead and personal property tax exemption upon termination of a subsequent marriage and until the surviving spouse remarries.

(v) The exemption provided in this section for surviving minor dependent children shall be available to the surviving children during their minority.

(2) As used in this section, "personal property" means only those items of tangible personal property used for other than a commercial or business purpose.

(b) (1) (A) A disabled veteran eligible for the exemption provided for in this section and desiring to claim an exemption shall furnish to the county collector a letter from the department verifying the fact that the disabled veteran is in receipt of special monthly compensation for the loss of or the loss of use of one (1) or more limbs, total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability. 

(B) (i) A surviving spouse or minor dependent child of a deceased disabled veteran desiring to claim the exemption provided in this section shall furnish the county collector a letter from the department verifying the fact that the deceased disabled veteran was at the time of death entitled to receive a special monthly compensation for the loss of or the loss of use of one (1) or more limbs, total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability.

(ii) In addition to the requirements in subdivision (b)(1)(B)(i) of this section, the surviving spouse or minor dependent child of the deceased disabled veteran shall furnish the county collector with an affidavit signed by the surviving spouse or minor dependent child stating that the surviving spouse or minor dependent child is a surviving spouse or minor dependent child of the named deceased disabled veteran.

(2) (A) The surviving spouse or minor dependent children of a member of the United States armed forces who was killed while within the scope of his or her military duties, who died while within the scope of his or her military duties, or who is missing in action, or a surviving spouse or minor dependent children of a veteran who died of service-connected causes, as certified by the department, desiring to claim the exemption provided in this section shall furnish the county collector a letter from the department certifying the fact that such a member of the United States armed forces is missing in action, was killed while within the scope of his or her military duties, or died while within the scope of his or her military duties or that the veteran died from service-connected causes and the surviving spouse is or would be entitled to department benefits in the form of death indemnity compensation if the surviving spouse were otherwise eligible to receive the department benefits.

(B) In addition, the surviving spouse or minor dependent child shall furnish the county collector with an affidavit signed by the surviving spouse or minor dependent child or the surviving spouse or minor dependent child's guardian stating that the surviving spouse or minor dependent child is a surviving spouse or minor dependent child of the member of the United States armed forces who is missing in action, who was killed while within the scope of his or her military duties, or who died while within the scope of his or her military duties or is the surviving spouse or minor dependent child of a veteran who died of service-connected causes as certified by the department.

(c) Only a disabled veteran and a surviving spouse and minor dependent child of a disabled veteran who are citizens and residents of the State of Arkansas shall be eligible for the exemption provided in this section.

(d) Any person evading or violating any provision of this section or attempting to secure benefits under this section to which he or she is not entitled shall be guilty of a violation and upon conviction shall be fined in any sum not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).

(e) A person claiming the property tax exemption authorized by this section shall not be entitled to claim the property tax credit authorized in 26-26-1118.

(f)(1) If a person has established eligibility for the property tax exemption created under this section, the person shall be exempt from the date the person's eligibility is established regardless of the date the lien for the property taxes attached.

(2) After a person has established eligibility for the property tax exemption created under this section, the person is exempt from property taxes on his or her homestead regardless of where the homestead is located in the state.

(3) Upon request by a county in which a person eligible for the property tax exemption created under this section is claiming an exemption for his or her homestead, a county collector shall provide the information or documentation necessary to demonstrate that the person established eligibility for the exemption created under this section in a county in which the person previously claimed a homestead.

Real Estate and Personal Property taxes are the primary funding mechanism for our public schools. Each year, school administrators determine their budgets using the assessment values and last years tax collections. A quality education is necessary for the growth of our county. An educated workforce is a key pathway to economic success. Currently, there are 10 school districts in the county. Approximately 76.3% of the average tax bill that we collect, is paid to our local schools. That is an average of $.76 of every dollar the taxpayer pays in county taxes goes directly to fund our school's operations and teacher salaries.

See Tax Distribution

AMENDMENT 79.pdf

The Assessor establishes the value of your property. The Collector does not assess property, for assessment information go to the Assessor’s Website, or call 501-303-5620.

See Amendment 79

26-23-204. Tax bill information.

In order to assist property taxpayers to better understand their property tax bills, the following information shall be included on each tax bill sent by the county collector:

(1) The dollar amount of the taxpayer's total tax bill distributed to each taxing unit in the county where the taxpayer's property is taxed;

(2) The millage rate (a mill is 1/10 of a cent) levied by each taxing unit used to determine the tax distribution to each taxing unit and the percentage of the full value of the taxpayer's property that each millage rate levy represents;

(3) The percentage of the full value of the property shall be calculated by multiplying the legal assessment level by the appropriate millage rate levy; and

(4) The sum of the millage rates levied by each taxing unit, the percentage of the full value of the taxpayer's property that the sum of the millage rate levies represents, and the total dollar amount due and billed.

There is a change of address and e-mail Form at the bottom of the Home Page.

It is the taxpayer's responsibility to notify the tax collector of a change of address. If you do not receive a tax statement, the taxes and penalties still apply.

Real Estate and Personal Property taxes are the primary funding mechanism for our public schools. Each year, school administrators determine their budgets using the assessment values and last years tax collections. A quality education is necessary for the growth of our county. An educated workforce is a key pathway to economic success. Currently, there are 10 school districts in the county. Approximately 76.3% of the average tax bill that we collect, is paid to our local schools. That is an average of $.76 of every dollar the taxpayer pays in county taxes goes directly to fund our school's operations and teacher salaries.

See Tax Distribution

26-36-206 Distraint of goods to pay delinquent personal property taxes

If the county collector distrains goods and chattels under subsection (a)(1) of this section, the county collector shall immediately proceed to advertise the sale of the goods and chattels in three (3) public places in the county, stating the time when and the place where the goods and chattels shall be sold. (3) The county collector shall collect taxes and penalties under this subsection and deposit the taxes and penalties under this subsection into the county school fund. (b)(1) If the taxes for which property is distrained, and costs which shall accrue thereon are not paid before the day appointed for sale, which shall not be less than ten (10) days after taking the property, the county collector shall proceed to sell the same at public venue, or so much thereof as will be sufficient to pay the taxes and the costs of the distress and sale. (2) The county collector shall not distrain any goods and chattels for taxes levied on real property, except as provided in § 26-3-204. (c)(1) The county collector is authorized and empowered to levy on and sell the goods and chattels of the person liable for taxes provided, in the same manner and under the same restrictions as goods and chattels are required to be levied and sold under execution on judgment at law, when not inconsistent with the provisions of this subchapter. (2) No goods and chattels of any person shall be exempt from levy and sale. (d) The county collector is allowed the same fees for making distress and sale of goods and chattels for the payment of taxes which are allowed by law to the county sheriff for making levy and sale of property on execution under § 21-6-307 for each delinquent taxpayer. (e)(1) If a taxpayer operating a business in a county is delinquent in the payment of personal property taxes for personal property owned by or used in the business, then following the certification and publication of delinquency under § 26-36-203, the county collector may distrain goods or chattels of the taxpayer owned by or used in the business under subsection (a) of this section by publication of a Notice of Distraint and Tax Sale in three (3) public places in the county or in a newspaper of general circulation in the county. (2) The Notice of Distraint and Tax Sale shall contain: (A) The location, date, and time of the sale; (B) The name of the taxpayer and business under which the goods or chattels to be sold is assessed; (C) The principal sum of personal property taxes owed with a certification of the principal sum by the county collector; (D) The following specific information: "The goods or chattels of the taxpayer listed above located within __________ County, Arkansas, is under distraint and shall be sold to satisfy the delinquency in the payment of personal property taxes under Arkansas Code § 26-36-206. Under Arkansas Code § 26-34-101, the taxes assessed on real and personal property shall constitute a lien entitled to preference over all other judgments, executions, or encumbrances, or liens whensoever created. Under Arkansas Code § 4-1-201, a buyer in ordinary course of business does not include a person that acquires goods in a transfer in bulk or as security for or in total or partial satisfaction of a money debt.”; and (E) A statement that it is a Class B misdemeanor to remove, destroy, or deface the Notice of Distraint and Tax Sale or to interfere or obstruct the sale of or the access to the goods or chattels on the date of the sale by the county collector, the county sheriff, or their deputies. (3) The county collector shall provide a copy of the Notice of Distraint and Tax Sale to the taxpayer by regular mail or by posting a copy at the physical location where the goods or chattels are held. (4) The Notice of Distraint and Tax Sale shall be posted conspicuously at the location of the sale. (5) In lieu of physically securing the goods or chattels or storing or transporting the goods or chattels to another location for sale, the sale may be held at any place of business, warehouse, storeroom, or facility owned or under the possession of the taxpayer, including without limitation the current location of the goods or chattels to be sold. (6) It is a Class B misdemeanor to knowingly remove, destroy, or deface a Notice of Distraint and Tax Sale posted under this section or to knowingly interfere or obstruct the sale or access of the county collector, the county sheriff, or their deputies to the goods or chattels on the date of the sale.

If your taxes are current, (not delinquent) simply write a personal check made payable to the Saline County Collector and mail it to the address below. We do not accept credit card checks or temporary checks.

If your taxes are delinquent, we do not accept personal checks.  We will only accept a money order, a cashier's check, cash, or pay on-line with a credit/debit card here.

Important Reminders

• Do not send cash, through the postal mail.
• Include your taxpayer ID number on your check or enclose your tax statement stub.
• If you want a PAPER RECEIPT, enclose your self-addressed stamped envelope.
• We will e-mail you a FREE receipt if you include your e-mail address on your tax statement stub.
• Remember if you mail your payment, the envelope with your tax payment must be postmarked on or before October 15 to avoid the 10% penalty.
• The Benton and Bryant Post Office close at 4:30 pm, if you mail your tax payment after 4:30 pm on the last day to pay taxes, a penalty will be applied.

MAKE CHEKCS PAYABLE TO:

SALINE County COLLECTOR

Mail to:

Saline County Collector
215 N Main St, Suite 3
Benton, AR 72015

PLEASE DO NOT SEND PAYMENT TO THE BRYANT OFFICE.

Most of the time, the taxpayer has added a vehicle, boat, motor, RV, or trailer to his/her last assessment, and this always results in higher personal property taxes.  Maybe a newer vehicle was purchased and that caused an increase in your assessment value causing higher personal property taxes. You need to call the assessor and ask about your assessment, 501-303-5622.

If the value and/or the millage has increased since the prior year, the current tax bill will be higher. Tax is calculated by multiplying the effective value times the millage.

With questions about the amount of your tax bill, always call the assessor's office (501-303-5622).  Ask for a copy of your last two assessments.  That information will verify why your personal property taxes are higher than last year.

All mortgage companies, that pay escrow taxes, must submit a parcel list to the Collector prior to February 1st of each year. The tax statement is then sent to them for payment. All escrowed accounts must be paid in full by the last business day in April. Most real estate property owners that have a mortgage, have an escrow with that mortgage company. The escrow, in most cases, is set up to pay the real estate taxes and homeowners' insurance. If you receive a tax bill from the tax collector for your real estate, call your mortgage company and have them call the tax collector's office at 501-303-5620.   If it is not paid by the April deadline, the parcel will be put back on your tax statement.

If you have property that has been delinquent more than two (2) years, you will need to contact the Commissioner of State Lands. The Real Estate Office is located at 1020 W 4th ST., 5th Floor, Little Rock, AR 72201. The phone number is, 501-324-9422; to visit their website click here. To search their website for a parcel of delinquent land click here.

26-37-101. Transfer of tax-delinquent lands.

(a) (1)  (A) All lands upon which the taxes have not been paid for one (1) year following the date the taxes were due, October 15, shall be forfeited to the state and transmitted by certification to the Commissioner of State Lands for collection or sale. (B)  The Commissioner of State Lands may accept an electronic certification of tax delinquent parcels from a county. (2)  Tax-delinquent lands shall not be sold at the county level.

(b)  The county collector shall hold all tax-delinquent lands in the county for one (1) year after the date of delinquency, and, if the lands are not redeemed by the certification date, which shall be no later than July 1 of the following year, the county collector shall transmit it to the state by certification, after notice as provided in this chapter, indicating all taxes, penalties, interest, and costs due and the name and last known address of the owner of record of the tax-delinquent lands.

(c)  Upon receipt of the certification, title to the tax-delinquent lands shall vest in the State of Arkansas in care of the Commissioner of State Lands.

How Are My Personal Property Taxes Calculated?

Saline County residents are required to give a declaration of personal property by contacting the Saline County Assessor between January 1st to May 31st every year. Failure to do so will result in a 10% assessment penalty of the total assessment. 

Your ad valorem (Latin for "according to value") general taxes are billed one year behind and are calculated by multiplying the "taxable value" (20% of the appraisal value established by the Assessor) times the millage rate (a mill is 1/10th of a penny). You can view the current millage rates under the "Tax Info" tab. 

Personal Property (Arkansas Code 261101)
What is personal property? As with real property (real estate), personal property is subject to ownership and is tangible. Personal property, however, is movable and may be either animate or inanimate. Basically, personal property is everything that is subject to ownership, tangible and movable, excluding money.

Examples of taxable personal property include:

Cars

Boats

Livestock

Motorcycles

Recreational vehicles

We are unable to accept partial payments on delinquent taxes, those must be paid in full. However, we encourage all taxpayers to make tax payments (in any amount and at any time) between March 1 and October 15.  If the tax bill is not paid in full before October 15, a 10% penalty will be applied to the balance due on October 16.

26-23-204. Tax bill information.

In order to assist property taxpayers to better understand their property tax bills, the following information shall be included on each tax bill sent by the county collector:

(1) The dollar amount of the taxpayer's total tax bill distributed to each taxing unit in the county where the taxpayer's property is taxed;

(2) The millage rate (a mill is 1/10 of a cent) levied by each taxing unit used to determine the tax distribution to each taxing unit and the percentage of the full value of the taxpayer's property that each millage rate levy represents;

(3) The percentage of the full value of the property shall be calculated by multiplying the legal assessment level by the appropriate millage rate levy; and

(4) The sum of the millage rates levied by each taxing unit, the percentage of the full value of the taxpayer's property that the sum of the millage rate levies represents, and the total dollar amount due and billed.

New taxpayer.pdf

To read the publication, right click the pdf and select Open Link in New Window.

Video Tutorial 

Watch this brief video to learn more about voluntary taxes:

Link to Video

Saline County has three (3) voluntary taxes. A sample tax statement is attached and you will see just below the Total Mandatory, there are three voluntary taxes. 1) County Animal Care & Control, 2) The Saline County Sheriff's Law Enforcement Protection Services, 3) the Weather Warning System.

The only amount you must pay is the Total Mandatory. The three voluntary taxes are REAL NEEDS in Saline County. Attached you can view the ordinances that were passed to allow these voluntary taxes to be collected.

26-25-106 and 26-73-103 authorize the imposition and levying of voluntary taxes for the benefit of residents; and the Arkansas Attorney General in Opinion No. 94-003 has opined that a county quorum court can establish a voluntary tax by ordinance.

Saline County Tax Statement Sample.pdf

Voluntary Animal Care & Control.pdf

Voluntary SCSO Detention Operations.pdf

Voluntary Weather Warning System.pdf

Opinion No. 2010-042

May 27, 2010

In Ark. Ops. Att’y Gen. Nos. 90-040, 90-040A, 94-143 and 96-006, various of my predecessors opined that the collector could not accept partial payment of delinquent taxes. Although A.C.A. § 26-35-501, as amended by Act 295 of 2003, authorizes the initial payment of taxes in installments, the Code contains no parallel provision for the partial payment of delinquent taxes. In my opinion, then, the collector is not authorized to accept any such partial payment, regardless of whether the lien would continue to attach.

If the value and/or the millage have increased since the prior year, the current tax bill will be higher. Tax is calculated by multiplying the effective value times the millage.

All forms of payment need to be made out to Saline County Tax Collector. Please note that we do not accept personal checks on delinquent accounts. Delinquent Accounts can be paid with money order, cashiers check, credit/debit card (approximately a 2.8% fee will apply) or cash in office. 

It is the taxpayers responsibility to make sure their personal property and real estate taxes are paid on time. Failure to receive a statement does not excuse you from the taxes or the penalties and interest.

26-35-601. Personal property taxes to be collected with real estate taxes.

• Each collector shall be charged with collecting personal property taxes shown to be due by the taxpayer as reflected by the records in the county collector’s office at the time the taxpayer pays the general taxes due on real estate. (b) Any county collector willfully accepting payment of general real estate taxes without requiring the payment of personal property taxes due as on the records shall be deemed guilty of a misdemeanor and upon conviction shall be fined in a s sum not less than ($25) nor more than ($100).
• (c) (1) It is the intention of this section to require the collection of personal property taxes and prevent a tax payer from paying real estate taxes without payment of personal property taxes. (2)

Video Tutorial

Watch this brief video to learn how to get your receipt:

Link to Video

Search the Saline County Tax Database

Free search sponsored by Collector Joy Ballard

Information on all tax parcels is available. If you do not have your Parcel # or your PPAN #, use your last name, first name, or mailing address to look up your taxes due. If you are looking for a business, type the business name in the last name field.

You may search by:

• PPAN or Parcel #, search
• Owner Name, type in last name and then first name, click search
• Type in Business name in last name field, click search

Search Real Estate & Personal Tax Records 

Video Tutorial

Watch this brief video to learn how to get your receipt:

Sign up today at the bottom of the Home Page. 

A TEXT (SMS) message notifying you of the tax due date could prevent you paying a 10% penalty.  Simply fill out the form at the bottom of the home page. "Request TEXT Notifications"

Video Tutorial 

Watch this brief video to learn more about voluntary taxes:

Link to Video

Saline County has three (3) voluntary taxes. A sample tax statement is attached and you will see just below the Total Mandatory, there are three voluntary taxes. 1) County Animal Care & Control, 2) The Saline County Sheriff's Law Enforcement Protection Services, 3) the Weather Warning System.

The only amount you must pay is the Total Mandatory. The three voluntary taxes are REAL NEEDS in Saline County. Attached you can view the ordinances that were passed to allow these voluntary taxes to be collected.

26-25-106 and 26-73-103 authorize the imposition and levying of voluntary taxes for the benefit of residents; and the Arkansas Attorney General in Opinion No. 94-003 has opined that a county quorum court can establish a voluntary tax by ordinance.

Saline County Tax Statement Sample.pdf

Voluntary Animal Care & Control.pdf

Voluntary SCSO Detention Operations.pdf

Voluntary Weather Warning System.pdf