The taxes to be levied by Union County on real and personal property owned by residents in 2023 will only be higher for those residing within the El Dorado School District's boundaries, per an ordinance passed Thursday by the Quorum Court.
Earlier this year, voters within the ESD's bounds approved by 52% a 5.0 millage increase to help fund the construction of a new intermediate school that will serve grades 3-6 at the site of the old high school.
Before the Quorum Court can pass the yearly tax levy, each municipality within the county must first pass resolutions of their own dictating what the local property taxes will be within city limits.
The taxes levied by Union County include a 0.4 mill library tax; a 3.0 mill road tax; a 0.5 mill tax for support and/or capital outlay at South Arkansas College, passed in 1992; and a 4.0 general fund tax.
Discussions among Quorum Court to possibly raise taxes as a way to fund pay raises for Union County Sheriff's Office employees were not raised during the body's regular meeting this week.
According to the ordinance passed Thursday, the taxes to be levied in each of Union County's municipalities are as follows:
- In Huttig, 5.0 mills toward the general fund and 0.8 mills toward the firemen's retirement and pension fund; 5.8 mills total
- In Junction City, 4.6 mills toward the general fund and 0.4 mills toward the firemen's retirement and pension fund; 5.0 mills total
- In Strong, 5.0 mills toward the general fund and 0.4 mills towards the firemen's retirement and pension fund; 5.4 mills total
- In Calion, 5.0 mills toward the general fund and 1.0 mills toward the firemen's retirement and pension fund; 6.0 mills total
- In Norphlet, 5.0 mills toward the general fund and 0.3 mills toward the firemen's retirement and pension fund; 5.3 mills total
- In Smackover, 5.0 mills toward the general fund; 5.0 mills total
- In Felsenthal, 4.81 mills toward the general fund; .481 mills total
- In El Dorado, 2.4 mills toward the general fund, 1.0 mills toward the public library, 1.0 mills toward the firemen's pension fund and 1.0 mills toward the police pension fund; 5.4 mills total
Felsenthal's levy dropped from 2022's, when the two levied a flat 5.0 mills.
Real property is defined as land and improvements – like structures such as a home or barn – that have been made upon it. The state Constitution does provide for some exemptions on taxation on personal property, like household appliances, furniture and clothing. Vehicles and livestock are taxed as personal property in Arkansas.
Local millage rates determine how much per $1,000 of assessed value of their taxable real or personal property one will pay in taxes. Property assessments are general based on local property values.
Also included in the levying ordinance passed last week were local school mills. They are as follows:
- For the El Dorado School District, 26.9 mills for maintenance and operations and 11.6 mills for debt services; 38.5 mills total
- For the Parkers Chapel School District, 25.0 mills for maintenance and operations and 14.8 mills for debt services; 39.8 mills total
- For the Smackover-Norphlet School District, 25.0 mills for maintenance and operations and 16.0 mills for debt services; 41.0 mills total
- For the Junction City School District, 25.0 mills for maintenance and operations and 15.9 mills for debt services; 40.9 mills total
- For the Strong-Huttig School District, 25.7 mills for maintenance and operations and 13.3 mills for debt services; 39.0 mills
Starting in January, Union County Tax Collector Karen Scott will turn over collected taxes to County Treasurer Jody Cunningham each month, with information about where each dollar collected belongs. The funds are then dispersed to the institution – the school district, city, SouthArk or Union County Public Library System – they're meant for.
The tax levy ordinance passed unanimously among present JPs at Thursday's meeting, after being amended to reflect that these taxes will be levied in 2024, instead of 2023 like the draft circulated to JPs read.
"Everything that says '2023,' blame it on the newspaper," joked District 1 JP Mike Dumas after the error was pointed out.
Once Dumas finished reading the lengthy ordinance, he asked if any other JPs had questions. District prosecutor Jeff Rogers jokingly asked him to read it again.
"Any other stupid questions?" Dumas said to laughs.
There was no further discussion on the ordinance.