Smith keeps seat on EQ board

Mayors from the county’s four incorporated areas reappointed B.J. Smith to represent cities and towns on the Garland County Board of Equalization earlier this week.

Smith is one of five appointees who rules on appeals of property tax assessments conducted by the county’s contractor appraiser, Arkansas CAMA Technology Inc. His current three-year term expires June 1.

County Assessor Shannon Sharp told the mayors the board will be busier than usual this year, as it’s the conclusion of the county’s five-year reappraisal cycle.

Properties will be reappraised ac-

cording to comparable 2015 and 2016 property transfers. Earlier years will be evaluated for areas of the county that haven’t had recent property transactions. Change-invalue notices will be mailed in July.

Properties are assessed at 20 percent of their market value. The new values will be reflected on property taxes due next year.

Sharp told the mayors the board hears about 100 appeals during non-reappraisal years, and more during reappraisal years. She said board members try to visit every property where there’s an appeal. Under state law, property owners have until the third Monday of August to appeal.

“They want to see what the property owner’s issues are, and to ensure all citizens are treated equally and fairly,” Sharp told the mayors. “They give a lot of their time, working in the field gathering information and making a decision after they’ve heard the property owners.”

Board members are appointed to threeyear terms, but Smith indicated in an email to Hot Springs Assistant City Manager/City Clerk Lance Spicer that he’s only willing to serve for one more year.

The term of Rodney Bottoms, one of the Garland County Quorum Court’s two appointees, also expires June 1. The term of Tom Bryant, the quorum court’s other appointee, runs through June 2019. The term of Gary West, the county judge’s appointee, runs through June 2018.

Garland County Clerk Sarah Smith said the board position representing the school districts will need a new appointee this year.

The county’s 2017 budget allocated $33,891 for the equalization board, including $29,641 in personnel expenses for the five board members. Appeals the board doesn’t resolve go to county court. If an appeal is still unresolved, it can be filed in circuit court.