Lawrence County County Road
Property Tax Rate Election
ELECTION DATE: Tuesday, Nov. 3, 2026
What is on the ballot?
The Lawrence County Quorum Court in July voted to put a road millage rate increase question on the Nov. 3, 2026, ballot. The proposal asks voters to increase the county road millage rate by 1 mill. That would raise the overall rate from 2 mills to 3 mills.
When is the election and where can I vote:
Early Voting for the 2026 General Election starts Oct. 19 and continues through Nov. 2. Early voting will be available at the Lawrence County Courthouse in Walnut Ridge, 315 West Main St. Early voting will be available from 8 a.m. to 6 p.m., Monday through Friday; 10 a.m. to 4 p.m. on Saturdays; and from 8 a.m. to 5 p.m. on Monday, Nov. 2.
Election Day is Nov. 3. Voting locations will be open from 7:30 a.m. to 7:30 p.m.
Why is this issue on the ballot?
The Arkansas Constitution allows Quorum Court members to increase millage rates for county roads without voter approval to a total of three mills.
However, Lawrence County Quorum Court members voted to refer the proposed tax increase to voters to decide.
What is a mill?
A millage is a tax rate the county applies to the assessed value of a property – including real, personal and utility or agricultural property — to determine the dollar amount you owe on your tax bill. In Arkansas, assessed value of property is determined by the county assessor. Counties assess property at 20% of its appraised, or market, value.
One mill equals a tax of $1 per $1,000 of assessed value. Using a $100,000 home for example, the county would assess the property at $20,000, or 20%. One mill in this situation would result in $20 in taxes owed for that year.
How would a higher millage rate affect my tax bill?
There are two ways the amount of property taxes owed cities, counties, school districts and other taxing entities can change:
- The value of your property changes.
- Your millage rate changes. County quorum courts can set a property tax rate of 5 mills for county operations and 3 mills for roads.
The county assessor’s office is responsible for determining the appraised value of real estate and personal property in each county. State law currently requires county assessors to review, or reappraise, property values every four years.
Property values in Lawrence County will next be reappraised in 2027. Assessed values and property taxes owed in 2028 may change because of this.
Table 1 shows how an increase from 2 mills to 3 mills in Lawrence County would impact a property owner’s tax bill, whether it be for a car or RV (personal property) or residential (real property).
What is the county’s plan if this tax passes?
Lawrence County officials said more money is needed to maintain and operate the road department. The additional property tax would be used for maintaining county roads, including providing gravel, culverts, asphalt or concrete where needed. The funds can also be used for improving drainage systems, such as cleaning or digging ditches, or for updating or replacing leased equipment.
How much revenue does Lawrence County receive for roads?
According to the Arkansas Legislative Audit’s 2024 report on Lawrence County, the most recent completed, the county received $20,085 in federal aid and $1,550,832 in state aid for roads. The county reported $380,079 in its road fund from property taxes.
How much revenue would the increase in millage rates generate?
According to the county treasurer, if all personal and real estate tax bills are paid on time, the change in millage rates would generate an additional $147,817 a year for the county road fund and an additional $56,950 for cities to split.
If passed, when would the new property tax rate take effect?
If voters approve the change in millage rates, the 3 mills would be applied to 2026 property tax bills, which would be paid in 2027.
Who would pay the new tax rate?
If you live in the county of Lawrence and your property is not located in a city, 100% of the property tax for county roads goes to the county’s road fund.
If you live within city limits in Lawrence County, 50% of your property tax rate for roads goes to your city government for roads and the remaining 50% goes to the county for roads.