Boone County Committees Prepare Agenda for Quorum Court

HARRISON, AR. - Boone County committees met last Tuesday to finalize several items for this week's quorum court meeting. Discussions focused on a proposed sales tax, current budget standings, and upcoming property reappraisals.

Law Enforcement and Public Safety

The Law Enforcement Committee voted to move forward with two ordinances. The first proposes a 0.25% sales and use tax with a ten-year sunset clause. The second ordinance calls for a special election to place this tax on the November ballot. If approved, the revenue will be used to build, renovate, and maintain criminal justice facilities and related infrastructure.

Budget and Finance Updates

County Treasurer Sandy Carter reported that the county has spent 41.55% of its 2026 funds. While this suggests the county is in a strong financial position mid-year, the committee requested a comparison with last year's spending for the next meeting.

The committee also recommended several financial actions:

• Establishing the Harmon Fire Department Grant Fund to manage specific department revenue.
• Transferring funds to the 911 Department following a vehicle transfer to the Grounds and Maintenance Department.
• Allocating insurance payouts from a totaled Sheriff's Office vehicle back into the departmen''s budget.

Property Reappraisals and the Equalization Board

Judge Mitchell Archer announced that an equalization board must be established by August. Because 2026 is a reappraisal year, the assessor's office expects approximately 18,000 of the county's 30,000+ parcels to see an increase in assessed value.

The equalization board will hear appeals from property owners who believe their assessments are unfair. The county is currently seeking five members for the board, ideally professional real estate appraisers. While the board does not set tax rates, it has the authority to determine if a property's assessed value is fair.

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