Benton County’s Board of Equalization ensures that county property tax assessment practices are equal and uniform. The County Equalization Board and it's commissioners help keep fair market value true of all property taxation which in the state of Arkansas is the assessment rate of 20% of actual amount. 

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The Board of Equalization (BOE) is an independent from the Assessor's office and is comprised of nine (9) qualified electors of the county who have been real property owners for at least one (1) year. Two (2) members of the board will be selected by representatives of the school district(s) in the county; Two (2) members will be selected by the representatives of all the cities and incorporated towns in the county; Two (2) members will be appointed by the County Judge; and Three (3) members will be appointed by the Quorum Court. Members serve three (3) year staggered terms of office, with terms set to expire on the on the 1st Monday in June of each year, or until his/her successor is appointed.

Appointments may be scheduled beginning the 3rd Monday in July through the 3rd Monday in August. The last day to schedule a formal hearing with the BOE is the 3rd Monday in August.