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Property Tax Disbursement Analysis

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Property Tax Disbursement Analysis May 15, 2011 Property Tax Disbursement Analysis 2009 Taxes Collected in 2010 County Level Analysis Equitable Foundation Funding for Arkansas Schools State of Arkansas Department of Education And Assessment Coordination Department Table of Contents Statewide Results ……………………………………………………………………………………………………….. 1 County Disbursement Rates ………………………………………………………………………………………. 2 County Proration Percentages ……………………………………………………………………………………… 4 County Homestead Percentages ……………………………………………………………………………………… 6 County Disabled Veterans Percentages …………………….…………………………………………………………………….. 8 Original Charge Adjustments …………………………………………………………………………………………..10 Individual County Reports (alphabetical order) ………………. …………………………………………………….12 Appendices Appendix A: Understanding County Reports ……………………………………………………..A1 2010 Statewide Analysis FINAL REPORT All 75 counties reported the required data by the February 15, 2011 deadline. The following data is based on 100% of property valuation in the state. Original Charge Adjustments 2009 Assessments Type Valuation Tax Dollars Property Type Valuation Tax Dollars Adds 151,285,401 $6,337,977.35 Real 28,298,361,397 $ 1,079,713,745.50 Errors 300,359,126 $11,871,953.74 Personal 8,502,878,043 $ 322,482,429.91 Disabled Veterans 248,083,727 $9,432,344.90 Utility 2,777,029,884 $ 105,876,315.92 Net Total -397,157,452 -$14,966,321.28 Total 39,578,269,324 $ 1,508,072,491.33 Difference in Original Charges: Valuation Tax Dollars Real 62,819,920 $ 1,856,459.43 Personal -300,695,018 $ (11,913,259.79) Utility 324,123,977 $ 13,357,784.37 Total 86,248,879 $ 3,300,984.00 Homestead Credit: $177,983,957.65 (16.48 % of Real Estate Taxes) Prorations: $46,861,288.63 (3.11 % of Total Property Taxes) 2010 Disbursement Rates 120% 2010 Disbursement Rates 102.76% 99.13% 98.93% 100% 95.82% $ Disbursed 85.20% before Prorations, with % of Original 80% Property Type Delinquents Charge Real 1,070,285,342 99.13% 60% Personal 331,379,852 102.76% 40% Utility 90,207,259 85.20% Pre - Proration Total 1,491,872,453 98.93% 20% Post - Proration Total 1,445,011,165 95.82% 0% Real Personal Utility Pre - Post - Proration Proration Total Total 1 County Disbursement Rate Percentages Fulton Clay Benton Carroll Boone Randolph Marion Baxter Sharp Greene Izard Madison Lawrence Washington Newton Searcy Stone Craighead Mississippi Independence Jackson Crawford Johnson Van Buren Poinsett Franklin Cleburne Pope Conway Cross White Sebastian Logan Crittenden Faulkner Woodruff St. Francis Yell Perry Scott Prairie Lee Pulaski Lonoke Monroe Saline Garland Montgomery Polk Phillips Hot Spring Grant Jefferson Arkansas Pike Howard Clark Sevier Dallas Cleveland Lincoln Disbursements_Rate Desha 89% - 91% Little River Hempstead Nevada Ouachita Drew 91.01% - 93% Calhoun Bradley 93.01% - 95% Miller 95.01% - 96% Lafayette Chicot Columbia Ashley Union 96.01% - 98.7% 2 Arkansas Assessment Coordination Department 2011 Disbursement Rates by County This table lists the disbursement rate for each county. This rate is based on the "post-proration" total (after county expenses) and including all delinquent collections and subsequent penalties and fees. County Disbursement Rate County Disbursement Rate Arkansas County 97.90% Lawrence County 90.69% Ashley County 97.24% Lee County 92.03% Baxter County 95.39% Lincoln County 95.70% Benton County 97.02% Little River County 97.70% Boone County 92.88% Logan County 94.22% Bradley County 95.69% Lonoke County 96.79% Calhoun County 90.32% Madison County 94.11% Carroll County 95.98% Marion County 95.27% Chicot County 96.95% Miller County 96.11% Clark County 96.52% Mississippi County 98.77% Clay County 94.60% Monroe County 92.67% Cleburne County 95.98% Montgomery County 93.66% Cleveland County 93.92% Nevada County 96.81% Columbia County 95.12% Newton County 92.31% Conway County 94.61% Ouachita County 93.77% Craighead County 96.19% Perry County 90.46% Crawford County 96.63% Phillips County 91.65% Crittenden County 93.15% Pike County 91.03% Cross County 96.23% Poinsett County 95.81% Dallas County 90.82% Polk County 92.70% Desha County 92.83% Pope County 97.57% Drew County 94.88% Prairie County 91.42% Faulkner County 96.93% Pulaski County 95.32% Franklin County 94.86% Randolph County 92.35% Fulton County 92.01% Saline County 95.92% Garland County 94.52% Scott County 91.08% Grant County 94.46% Searcy County 91.37% Greene County 94.74% Sebastian County 96.72% Hempstead County 92.40% Sevier County 93.04% Hot Spring County 96.60% Sharp County 92.87% Howard County 94.42% St Francis County 95.09% Independence County 97.09% Stone County 90.19% Izard County 92.18% Union County 96.75% Jackson County 94.07% Van Buren County 94.31% Jefferson County 94.92% Washington County 97.95% Johnson County 93.84% White County 95.98% Lafayette County 89.34% Woodruff County 95.55% Yell County 95.37% 3 County Proration Percentages Fulton Clay Benton Carroll Boone Randolph Marion Baxter Sharp Greene Izard Madison Lawrence Washington Newton Searcy Stone Craighead Mississippi Independence Jackson Crawford Johnson Van Buren Poinsett Franklin Cleburne Pope Conway Cross White Sebastian Logan Crittenden Faulkner Woodruff St. Francis Yell Perry Scott Prairie Lee Pulaski Lonoke Monroe Saline Garland Montgomery Polk Phillips Hot Spring Grant Jefferson Arkansas Pike Howard Clark Sevier Dallas Cleveland Lincoln Prorations Rate Desha 1.9% - 3% Little River Hempstead Nevada Ouachita Drew 3.01% - 4% Calhoun Bradley 4.01% - 5% Miller 5.01% - 7% Lafayette Chicot Columbia Ashley Union 7.01% - 9.08% Arkansas Assessment Coordination Department 2011 Net Prorations by County Prorations = collector's commission (-), assessor's salary (-), real estate costs (-), personal property costs (-), clerk's fees (-), EQ Board expenses (-), reappraisal expenses (-), miscellaneous expenses (-), net treasurer's commission (-), collector/treasurer's interest (+), excess collector's commission (+), and miscellaneous credits (+) Total Net Total Net Proration % of Original Proration % of Original County Amount Charge County Amount Charge Arkansas County $ 267,968.18 2.85% Lawrence County $ 463,390.15 8.68% Ashley County $ 405,179.98 3.53% Lee County $ 211,876.05 8.82% Baxter County $ 626,858.44 2.99% Lincoln County $ 199,510.13 5.06% Benton County $ 4,199,170.86 2.42% Little River County $ 263,388.63 2.62% Boone County $ 991,838.48 6.01% Logan County $ 279,679.55 2.79% Bradley County $ 190,213.08 4.58% Lonoke County $ 704,797.79 2.24% Calhoun County $ 212,565.40 6.87% Madison County $ 242,941.51 4.69% Carroll County $ 496,712.35 3.50% Marion County $ 323,010.29 4.85% Chicot County $ 277,597.19 5.71% Miller County $ 640,344.68 3.93% Clark County $ 308,600.78 3.15% Mississippi County $ 924,873.18 5.18% Clay County $ 286,060.70 4.78% Monroe County $ 209,163.20 6.26% Cleburne County $ 488,132.31 3.46% Montgomery County $ 216,371.44 6.21% Cleveland County $ 145,027.70 4.96% Nevada County $ 140,897.57 4.67% Columbia County $ 464,434.86 4.74% Newton County $ 191,104.25 6.94% Conway County $ 389,039.87 2.83% Ouachita County $ 475,169.84 6.30% Craighead County $ 1,161,284.17 2.71% Perry County $ 254,172.86 8.04% Crawford County $ 766,150.24 2.91% Phillips County $ 328,227.03 5.18% Crittenden County $ 541,883.86 2.36% Pike County $ 260,632.86 5.52% Cross County $ 275,157.15 3.67% Poinsett County $ 312,779.29 3.76% Dallas County $ 253,267.71 9.08% Polk County $ 387,721.52 5.42% Desha County $ 280,294.67 4.20% Pope County $ 781,892.62 1.94% Drew County $ 376,559.73 5.22% Prairie County $ 217,424.68 6.52% Faulkner County $ 1,243,959.13 2.37% Pulaski County $ 5,973,713.10 2.22% Franklin County $ 372,369.07 4.53% Randolph County $ 341,813.14 6.75% Fulton County $ 274,989.05 6.92% Saline County $ 1,609,496.68 3.04% Garland County $ 1,856,150.33 3.24% Scott County $ 234,722.05 6.57% Grant County $ 303,908.41 5.01% Searcy County $ 174,229.88 7.04% Greene County $ 361,871.14 2.28% Sebastian County $ 1,995,929.58 3.02% Hempstead County $ 413,067.42 4.72% Sevier County $ 288,504.40 7.16% Hot Spring County $ 415,788.30 3.17% Sharp County $ 208,400.45 3.68% Howard County $ 347,121.62 5.87% St Francis County $ 335,924.46 4.76% Independence County $ 439,922.44 2.44% Stone County $ 215,561.67 5.70% Izard County $ 336,446.07 6.35% Union County $ 564,075.19 2.56% Jackson County $ 286,910.97 4.35% Van Buren County $ 816,519.02 5.92% Jefferson County $ 1,131,306.82 3.64% Washington County $ 2,867,193.34 2.22% Johnson County $ 313,943.60 3.64% White County $ 1,001,589.81 2.92% Lafayette County $ 202,685.80 6.81% Woodruff County $ 192,711.79 5.71% Yell County $ 307,097.08 4.26% 5 County Homestead Percentages Fulton Clay Benton Carroll Randolph Boone Marion Baxter Sharp Greene Izard Madison Lawrence Washington Newton Searcy Stone Independence Craighead Mississippi Crawford Johnson Van Buren Jackson Poinsett Franklin Cleburne Pope Cross Conway White Sebastian Logan Crittenden Faulkner Woodruff St. Francis Yell Perry Scott Prairie Lee Pulaski Lonoke Monroe Saline Garland Montgomery Polk Phillips Hot Spring Grant Arkansas Howard Jefferson Pike Clark Sevier Dallas Lincoln Cleveland Homestead Rate % Desha 10.33% - 12.98% Hempstead Little River Nevada Ouachita Drew 12.98% 19.28% Calhoun Bradley 19.28% - 23.95% Miller 23.95% - 29.16% Lafayette Chicot Columbia Ashley Union 29.16% - 36.80% 6 Arkansas Assessment Coordination Department 2011 Homestead Coverage by County This table lists the amount of Homestead Dollars received by each county as well as the percent of real estate taxes that were paid by the Homestead Credit.
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