The Assessor establishes the value of your property. The Collector does not assess property, for assessment information contact the Assessor at 870-741-3783. Deadline to assess is May 31st. Contact the Assessor at 870-741-3783.

Boone County residents are required to give a declaration of personal property by contacting the Boone County Assessor from January 1st to May 31st every year. Failure to do so will result in a 10% assessment penalty of the total assessment. 

Your ad valorem (Latin for "according to value") general taxes are billed one year behind and are calculated by multiplying the "taxable value" (20% of the appraisal value established by the Assessor) times the millage rate (a mill is 1/10th of a penny). You can view the current millage rates under the "Millage Rate" tab. 

There are also city liens, sanitation fees, and special improvement district taxes that are billed separately and must be paid before or with your ad valorem taxes. These taxes are also not eligible for any tax exemptions.

Approximate property tax distribution as follows (different for each tax district; this is example is for Harrison City): 

Schools (77%), County (3%), Roads (3%), Library (2%), College (3%), Fireman and Police Pension (3 %) and Cities (9%)