This department’s focus is to value real estate and all improvements. The process begins with a field visit when the appraiser interviews owners, or occupants, measures and sketches each structure, noting physical data and observations of quality, age and condition. Yearly reviews are done all over the county to discover new construction, additions, alterations and demolitions. Benton County is currently on a three year reappraisal cycle.

Real Estate

This department maintains the parcel records that include current ownership, deeds, property address, mailing address, legal description, city limit boundary, school district, current valuation, assessment history, homestead, land and building data.

Business and Individual Personal Property

The Business Personal Property Department assesses all business’ tangible personal property, such as, furniture, fixtures, inventory, vehicles and equipment. The Individual Personal Property Department assesses personal property belonging to individuals. Assets which are taxable include: all vehicles, RVs, golf carts, watercraft, aircraft, trailers, motorcycles, and livestock. The Arkansas Constitution establishes that these assets are assessed at 20% of their appraised value.

Mapping and GIS

This department is responsible for generating and maintaining all the GIS information for the Assessor’s office.

Assessor department