How Holiday Island's tax bill compares
A full transition under the Long Range Plan would add a proposed 2.5% sales tax (on the November 3, 2026 ballot, for general fund expenses and capital improvements), city property tax (4 mills are levied today; this page uses the plan's 5-mill planning assumption), and Urban Service District fees that don't exist today. It's a fair question to ask whether that leaves Holiday Island still an affordable place to live. This page lines up the math against nearby Arkansas towns, other lake and retirement communities across Arkansas and southwest Missouri, and larger regional cities many current and future residents know well — including a closer look at Fairfield Bay, Arkansas's closest real-world match for Holiday Island.
What this page is for
The goal isn't to claim that the transition costs nothing. It doesn't. This page shows what a household pays in property and sales tax today, what it could pay under the proposed structure, and how that compares with other communities.
The question isn't only what the transition costs. It is what residents receive for it: whether the added City revenue is a reasonable price for a conventional, consolidated government with clearer accountability and a long-term way to fund roads, public safety and recreation. Those services have to be paid for under any structure. The figures here are comparisons for one illustrative household, not a prediction of any family's final bill.
What "effective property tax rate" means, and how it is calculated
Effective rate = the annual property tax bill ÷ the property's market value. It answers the practical question: what share of a home's value goes to property tax each year? It is not the same as the millage rate printed on a tax bill, and it is always lower.
In Arkansas the bill is built in three steps:
- Assessed value. Real property is assessed at 20% of its market value.2 Under Amendment 79, the taxable value of a homestead can rise by no more than 5% a year, so it is often lower still.3
- Millage. The taxable value is multiplied by the total millage for that location. One mill is $1 of tax per $1,000 of assessed value.
- Homestead credit. Up to $675 a year comes off the bill for an owner-occupied home.4
Worked example. A $200,000 owner-occupied home in Holiday Island, at the 51.8 mills on bills due in 2026: $200,000 × 20% = $40,000 assessed. $40,000 × 51.8 mills = $2,072.5 Less the $675 homestead credit = $1,397. Then $1,397 ÷ $200,000 = 0.70%. (Bills due in 2026 carried the earlier $600 credit, so that year the same home paid $1,472, or 0.74%.) The millage alone would suggest 5.18%, which is why the two numbers should never be compared directly.
What this page uses. For each community, this page uses the median effective rate reported by Ownwell from county property records: the tax bill divided by the assessor's market value, after exemptions and credits.6 A median covers every kind of property, including second homes and rentals that get no homestead credit and long-held homes whose taxable value is capped, so it will not match any one household exactly. The dollar figures on this page apply that rate to a $200,000 home.
The whole comparison at a glance
Bars start at $0. Holiday Island "after full transition" assumes the proposed 2.5% sales tax and the 5-mill planning assumption. Rates and sources for every community are in the tables below.
Nearby Arkansas communities
These are towns already referenced elsewhere on this site as budget and population peers, plus Eureka Springs, five miles down the road. All of them charge a city sales tax today; none of them has anything like HISID's assessment structure.
| Community | Combined sales tax8,9,10 | Approx. effective property tax rate6 | Est. annual property + sales tax*7 |
|---|---|---|---|
| Holiday Island — today (HISID + City 4 mills) | 7.00% | ≈0.75% | $3,600 |
| Holiday Island — after full transition (proposed) property + sales tax only | 9.50% | ≈0.77% | $4,390 |
| Berryville | 9.00% | ≈0.63% | $3,960 |
| Green Forest | 9.25% | ≈0.64% (county) | $4,055 |
| Eureka Springs | 9.375% | ≈0.71% | $4,233 |
| West Fork | 10.75% | ≈0.47% | $4,165 |
Eureka Springs sits entirely within Carroll County — a flat 9.375% combined rate, not a range. Holiday Island's "today" rate is its own published median (≈0.67%, slightly above Carroll County's ≈0.64%) plus the 4 mills the City has levied since 2026 (≈0.08%). Green Forest has no city-specific figure in the source data, so the county median is used. * Illustrative estimate assuming a $200,000 home and $30,000 in annual taxable household spending, chosen only to make an apples-to-apples dollar comparison possible — not a claim about any specific household's actual bill.
Important: the approximately $4,390 figure is a property tax + sales tax comparison only. It does not include service-specific fees or assessments that may be set as part of the transition, including the proposed Public Safety and Parks & Recreation Urban Service District fees, whatever remains of the HISID assessment, water and sewer charges, or other service-specific costs. The same is true of every other community's figure on this page. For an estimate that includes the proposed fees, use the Cost Calculator.
Holiday Island's estimated post-transition property and sales tax of about $4,390 isn't a story about being priced above its neighbors — it's a story about how close together this whole group actually sits. From Berryville's $3,960 to Holiday Island's own $4,390, every nearby town on this list falls within $430 of each other, or roughly $13 to $36 a month on this illustrative household. These are neighbors in the same price range, not towns at different price points.
What separates Holiday Island from some other Arkansas improvement-district communities right now isn't price — it's who is making the decision. In Horseshoe Bend, Cherokee Village and Ozark Acres, litigation shaped the timing and terms of change, each in a different way. That difference is a modest price for something those communities did not fully control: the chance to write a plan of their own.
How is the $4,390 property + sales tax estimate calculated?
It's built from two pieces, using the same $200,000 home / $30,000 taxable-spending household as every other row on this page.
| Component | Rate | Amount |
|---|---|---|
| County, school, library, road and ambulance property tax (already paid today) | ≈0.67% | $1,340 |
| City property tax, 4 mills (already paid today; on tax bills since 2026) | ≈0.08% | $160 |
| One additional mill at the 5-mill planning assumption (not adopted) | ≈0.02% | $40 |
| Total effective property tax | ≈0.77% | $1,540 |
| Component | Rate | Amount |
|---|---|---|
| Arkansas state sales tax (already paid today) | 6.5% | $1,950 |
| Carroll County sales tax (already paid today) | 0.5% | $150 |
| Proposed new city sales tax (not yet adopted) | 2.5% | $750 |
| Total combined sales tax | 9.50% | $2,850 |
$1,540 + $2,850 = $4,390/year. Of that total, only $790 ($40 property + $750 sales) would be new — the remaining $3,600 is tax this illustrative household already pays today regardless of the transition, matching the "Holiday Island — today" row above.
A cross-check from the actual millage. Holiday Island's property tax rate for bills due in 2026 totals 51.8 mills: Eureka Springs schools 35.8, county general 5.0, library 2.0, ambulance 2.0, county road 1.5, city road 1.5, and the City's 4.0.5 On a $200,000 home with a homestead credit and no assessment cap, that was $2,072 less the $600 credit then in effect, or $1,472 (≈0.74%), within $30 of the $1,500 this page uses for today (≈0.75%), which is built from the published median instead. The credit has since risen to $675, so at the same millage that home would pay $1,397 (≈0.70%); for homesteaded homes this page's figures are, if anything, slightly high. As with every figure on this page, this $200K/$30K household is a generic yardstick for comparing towns, not a claim about any specific resident's bill.
Other lake & retirement communities
Holiday Island isn't the only lake town in the Ozarks built around retirees and recreation rather than an "organic" local economy — the pattern holds across the state line into southwest Missouri too — and that structural reality shows up directly in these towns' tax rates, exactly the way the Funding page describes. Without a large base of local shoppers, a city has to charge a higher rate to raise the same money. These three are farther from Holiday Island than the towns above, but closer in kind.
| Community | Combined sales tax8,9,10 | Approx. effective property tax rate6 | Est. annual property + sales tax*7 |
|---|---|---|---|
| Holiday Island — after full transition (proposed) property + sales tax only | 9.50% | ≈0.77% | $4,390 |
| Fairfield Bay, AR | 9.50% | ≈0.96% | $4,770 |
| Bull Shoals, AR | 9.75% | ≈1.01% | $4,945 |
| Kimberling City, MO (Table Rock Lake)12,13 | 9.975% | ≈0.93% | $4,853 |
* Same $200,000 home / $30,000 taxable-spending assumption used throughout this page. Former or current Suburban Improvement Districts and property-owners' associations — Horseshoe Bend and Diamondhead among them — are deliberately left out of this comparison. Their finances reflect district restructurings that are still under way, so they are not a fair independent benchmark; see Why This Matters.
Table Rock Lake's Missouri towns are worth a second look for a different reason: Branson and Hollister came out close to or below Holiday Island's post-transition estimate in this same illustrative comparison, and aren't included here — both lean on Branson's tourism economy in a way that isn't really analogous to Holiday Island, and Branson's own property tax figures vary too widely across sources to state with confidence. Kimberling City, a genuine lake retirement community with no tourist strip of its own, is the fairer comparison — and it's still higher than Holiday Island's proposed rate.
Case study: Fairfield Bay, Arkansas
Of every community on this page, Fairfield Bay is the one most worth studying closely. It's the town in Arkansas that looks most like Holiday Island on paper — a similar population, an even older median age, the same lake-and-golf-course lifestyle, the same hilly Ozark topography — and it's already more than 30 years into a transition Holiday Island hasn't started yet.
Not a SID, and not hypothetical
Fairfield Bay started the same way Holiday Island did: a developer-built resort community (Fairfield Communities Inc., 1967) governed by a private Community Club starting in 1970. But instead of an improvement-district assessment, Fairfield Bay's residents took a different path — on July 29, 1993, they incorporated the City of Fairfield Bay specifically, in the city's own words, "to help provide additional funds through state turnback and city sales tax."16 That's the same toolkit described on the Funding page, adopted by a nearly identical community more than 30 years ago and never reversed.
Worth being precise about, though: Fairfield Bay today isn't a single government doing everything — it's a hybrid, much like what's proposed here. The City of Fairfield Bay runs police, fire, building and code enforcement, the campground, the senior center, and the conference center, funded by sales tax and state turnback — the same sources behind Holiday Island's proposed General and Public Safety funds. The Fairfield Bay Community Club, a private membership organization, still runs public works, wastewater, and every recreational amenity, funded by member dues (currently roughly $60–$216 a month depending on property type and services)17 rather than a government fee. That's a different funding mechanism than the public Urban Service District fees proposed for Holiday Island's Parks & Recreation and Public Safety funds — but the underlying idea is the same one this site has argued from the start: split core government from amenities, fund each on its own terms, and let both survive the ups and downs of the other. Thirty-plus years of Fairfield Bay is evidence that idea works.
Where the extra cost actually comes from
Breaking the combined sales tax rate down into its state, county, and city pieces is worth doing, because the headline numbers hide something. Carroll County, home to Holiday Island, levies one of the lowest county sales taxes in the state; Van Buren County, home to Fairfield Bay, levies three times as much.
| County sales tax | City sales tax | Countywide effective property tax | |
|---|---|---|---|
| Holiday Island (Carroll County) | 0.5% | 2.5% (proposed) | ≈0.64% median |
| Fairfield Bay (Van Buren County) | 1.5% | 1.5% (actual) | ≈0.88% median (≈0.96% in Fairfield Bay itself, the county's highest) |
The combined rates come out the same: Holiday Island's proposed 9.5% would match Fairfield Bay's actual 9.5%. The mix is different. Van Buren County takes 1.5% where Carroll County takes 0.5%, and Fairfield Bay's own city sales tax (1.5%) is lower than what's proposed for Holiday Island (2.5%). That's not quite apples-to-apples, since Fairfield Bay's Community Club dues separately fund the amenities and water/sewer that Holiday Island's sales tax has to help cover here — but it's a fair, honest number to put on the table rather than leave out.
A similar amenity package, matured further
| Amenity | Fairfield Bay | Holiday Island (proposed) |
|---|---|---|
| Golf | Two 18-hole championship courses; an Arkansas State PGA tournament host | Two golf courses today |
| Marina | Full-service marina with pontoon, fishing & ski boat rentals on the 40,000-acre Greers Ferry Lake | Existing marina retained |
| Pools | Three resort-style pools | One public pool with lifeguards |
| Courts & trails | Eight tennis courts, pickleball, disc golf, mini-golf, 90+ miles of UTV trails, 20+ miles of hiking/biking trails | Trails and courts as currently provided |
| Other | Fitness center, library, log cabin museum, bowling alley | Community center (converted clubhouse) |
Fairfield Bay's amenity package is bigger, but Holiday Island's proposed plan builds toward the same kind of offering — and, per the Growth Plan, a stronger amenity package is one of the clearest ways to keep attracting the residents this whole funding structure depends on.
What Fairfield Bay's community has built — and Holiday Island could borrow
The city government is only half the story. Fairfield Bay residents report more than 50 active community organizations17, and the town has been named a Volunteer Community of the Year by Engage Arkansas three times — in 2018, 2019 and 202319. A few worth naming directly:
A volunteer-run library
Formed and staffed by local citizens rather than a government department, run as its own community institution.
A resident-run recycling center
The Hippe Recycle and Education Center is open six days a week, staffed entirely by resident volunteers.
An arts & education foundation
The North Central Arkansas Foundation for Arts & Education runs a rotating gallery of local artists' work and community education programs.
A food-security nonprofit
Operation Hope of Fairfield runs food drives, a community kitchen, and volunteer-staffed events for residents in need.
A local Rotary Club
Part of the international service-club network, meeting locally and taking on community projects.
None of this required a bigger government — it required residents deciding to build it, alongside a city and a community club stable enough to support it. That's arguably the strongest argument in Fairfield Bay's favor: a well-funded, sustainably governed community gives its own volunteers room to do this kind of work. It's a reasonable goal for Holiday Island's existing civic groups to aim at directly, including formally pursuing the same statewide recognition Fairfield Bay has already won three times.
What if Holiday Island's population reaches 3,500?
None of the dollar totals above move with population size — they're built from tax rates applied to one illustrative household, and a rate doesn't change just because more people live here. What does move with population is the city's total revenue cushion. The feasibility study's own formula for Holiday Island's sales tax potential is population × $82 per resident, per 1% of tax15. At the proposed 2.5% rate, today's estimated 2,452 residents produce about $502,660 a year. If Holiday Island's population reached 3,500 — putting it just above West Fork (3,131) and Green Forest (2,972), both already used as budget peers on this site15 — that same 2.5% rate, unchanged, would produce roughly $717,500 a year.
This is a projection built on the study's own formula, not a published study figure. See the full reasoning on the Growth Plan page.
It's also a preview of what Green Forest and West Fork already have that Holiday Island doesn't yet: enough rooftops and shoppers to spread a modest tax rate across a bigger base.
Arkansas's larger cities
Zooming out from small towns and lake communities: how does Holiday Island compare to Arkansas's own two largest cities?
| City | Combined sales tax8,9,10 | Approx. effective property tax rate6 | Est. annual property + sales tax*7 |
|---|---|---|---|
| Holiday Island — after full transition (proposed) property + sales tax only | 9.50% | ≈0.77% | $4,390 |
| Little Rock (state capital)21 | 8.625% | ≈1.13% | $4,848 |
| Fort Smith (Arkansas's 2nd-largest city) | 9.50% | ≈1.05% | $4,950 |
* Same $200,000 home / $30,000 taxable-spending assumption used throughout this page. Little Rock's rate shown is the city's own effective median, not the (lower) Pulaski County-wide figure — the same city-specific standard used throughout this page.
Both of Arkansas's largest cities cost more under this illustrative comparison than Holiday Island's proposed post-transition rate — Little Rock by about 10%, Fort Smith by about 13%. A bigger city brings a bigger property tax bill even within Arkansas's own borders: Pulaski County (Little Rock) carries one of the highest effective property tax rates of any county in the state, and Sebastian County (Fort Smith) sits meaningfully above Carroll County's typical rate. Holiday Island's proposed structure isn't just competitive with its small-town neighbors — it stays below Arkansas's own major cities too.
For perspective: larger regional cities
A lot of Holiday Island's current and prospective residents are retiring from, or working remotely for, much larger metro areas. Here's how the same math looks against each.
| City | Combined sales tax8,9,10 | Approx. effective property tax rate6 | Other notable tax22 | Est. annual property + sales tax*7 |
|---|---|---|---|---|
| Dallas, TX23,22 | 8.25% | ≈1.66% | No state income tax | $5,795 |
| Fort Worth, TX23,24 | 8.25% | ≈1.62% | No state income tax | $5,715 |
| Chicago, IL25,26 | 10.50%¶ | ≈1.66% | 4.95% flat state income tax | $6,470 |
| Kansas City, MO12,27,28 | ≈8.60%–9.975%‡ | ≈0.85%–1.35% | 4.7% state income tax + 1% city earnings tax | ≈$4,990 |
| St. Louis, MO12,13,29,30 | ≈9.679%§ | ≈1.34% | 4.7% state income tax + 1% city earnings tax | $5,584 |
Property tax figures use each city's own effective median rate (actual tax paid as a share of market value; see how it is calculated), the same standard used throughout this page — not the higher pre-exemption nominal rate you'd get by just stacking mill rates. ‡ Kansas City spans four counties (Jackson, Clay, Platte, and Cass), each with slightly different combined rates, plus variable special-district taxes layered on top in places. § St. Louis's combined rate varies by special taxing district, from about 7.7% to 11.7% depending on address. ¶ Chicago's combined rate rose from 10.25% to 10.50% on August 1, 2026, when the regional transit tax increased. * Same $200,000 home / $30,000 taxable-spending assumption used above.
The honest picture
Sales tax alone doesn't tell the whole story. Dallas and Fort Worth's combined rates are actually a bit lower than Holiday Island's proposed 9.5% — Texas leans hard on property tax to make up for having no state income tax, and it shows: a $200,000 home in Dallas pays roughly twice the property tax of the same home in a fully transitioned Holiday Island. Chicago, Kansas City, and St. Louis all add a state income tax on top of comparable or higher combined rates — St. Louis and Kansas City add a 1% city earnings tax on top of that. On this illustrative $200,000-home, $30,000-spending scenario, Holiday Island's post-transition property and sales tax total lands roughly 12% to 32% below every regional city on this table — closest to Kansas City, furthest from Chicago.
The complete breakdown, by level of government
Every comparison above uses one blended "combined sales tax" number. Here's what actually makes up that number for every community on this page — state, county, and city, side by side — plus the effective property tax rate and illustrative annual total for each. This is the same $200,000 home / $30,000 taxable-spending assumption used throughout.
| Community | State sales tax | County sales tax | City sales tax | Combined | Effective property tax | Est. annual total |
|---|---|---|---|---|---|---|
| Holiday Island — today (HISID + City 4 mills) | 6.5% | 0.5% | — | 7.00% | ≈0.75% | $3,600 |
| Holiday Island — after transition (proposed) property + sales tax only | 6.5% | 0.5% | 2.5% (proposed) | 9.50% | ≈0.77% | $4,390 |
| Berryville, AR | 6.5% | 0.5% | 2.0% | 9.00% | ≈0.63% | $3,960 |
| Green Forest, AR | 6.5% | 0.5% | 2.25% | 9.25% | ≈0.64% (county) | $4,055 |
| Eureka Springs, AR | 6.5% | 0.5% | 2.375% | 9.375% | ≈0.71% | $4,233 |
| West Fork, AR | 6.5% | 1.25% | 3.0% | 10.75% | ≈0.47% | $4,165 |
| Fairfield Bay, AR | 6.5% | 1.5% | 1.5% | 9.50% | ≈0.96% | $4,770 |
| Bull Shoals, AR | 6.5% | 1.25% | 2.0% | 9.75% | ≈1.01% | $4,945 |
| Kimberling City, MO* | 4.225% | 2.25% | 3.5%* | 9.975% | ≈0.93% | $4,853 |
| Little Rock, AR | 6.5% | 1.0% | 1.125% | 8.625% | ≈1.13% | $4,848 |
| Fort Smith, AR | 6.5% | 1.0% | 2.0% | 9.50% | ≈1.05% | $4,950 |
| Dallas, TX† | 6.25% | — | 2.0%† | 8.25% | ≈1.66% | $5,795 |
| Fort Worth, TX† | 6.25% | — | 2.0%† | 8.25% | ≈1.62% | $5,715 |
| Chicago, IL‡ | 6.25% | 1.75% | 2.5%‡ | 10.50% | ≈1.66% | $6,470 |
| Kansas City, MO§ | 4.225% | ≈1.375–1.5% | 3.25%+§ | ≈8.60–9.975% | ≈0.85–1.35% | ≈$4,990 |
| St. Louis, MO | 4.225% | — | 5.454% | 9.679% | ≈1.34% | $5,584 |
* Kimberling City's city-level figure includes a 1.0% special community-improvement district on top of its 2.5% city rate. † Dallas and Fort Worth have no county-level sales tax; their city-level figure includes a 1.0% transit/special-district tax (DART for Dallas; Trinity Metro and the Crime Control & Prevention District for Fort Worth) on top of a 1.0% city rate. ‡ Chicago's city-level figure includes a 1.25% Regional Transportation Authority tax on top of the city's own 1.25% rate. § Kansas City's city-level figure layers variable special-district (CID/TDD) taxes on top of its 3.25% base city rate; ranges reflect the spread across Jackson, Clay, Platte, and Cass counties. St. Louis City is independent of any county, so its local rate is shown entirely under "city."
Why the property tax gap is so wide
This isn't a fluke of timing — it's structural. Arkansas's constitution caps municipal property tax at 5 mills31, applied to just 20% of a property's assessed value (see the full explanation on How We'd Pay). That works out to about a tenth of one percent of a home's actual market value, a ceiling no Holiday Island City Council can ever raise past, by law. Texas, Illinois, and Missouri cities have no comparable cap, and Texas in particular uses property tax specifically because it has no state income tax to fall back on. Arkansas has its own modest state income tax (up to 3.7%, unrelated to this transition and unchanged by it either way)32, which is part of why a true side-by-side "total tax burden" comparison across states is more complicated than any single table can capture. This page sticks to the two taxes this transition directly shapes and that are the most directly comparable city-to-city: sales tax and property tax.
A modest, predictable tax structure isn't just easier on today's residents — it's also part of what makes Holiday Island an easy "yes" for the next one. See how that connects to the Growth Plan.
Where these numbers come from
Each figure above carries a small numbered reference. The full list, with links, is under "Sources cited on this page" at the bottom. Dollar totals are this site's own arithmetic from those rates. Rates were last re-verified on October 7, 2026 and can change with little notice.
Sources cited on this page
- Arkansas Department of Finance and Administration, List of Cities and Counties with Local Sales and Use Tax, October–December 2026. Link
- Ark. Code Ann. § 26-26-303(c) (real property assessed at 20% of market value).
- Arkansas Department of Finance and Administration, Property Tax Relief Programs (homestead credit; Amendment 79 assessment freeze for owners 65+ or disabled). Link
- Ark. Code Ann. § 26-26-1118(a)(1)(A), as amended by Act 174 of 2026 (HB1103): homestead property-tax credit of $675 a year for assessment years beginning on or after January 1, 2026 (previously $600). Link
- Carroll County Tax Collector, millage rates for Holiday Island (school district 21H) as printed on county tax statements: 51.8 mills for 2025 taxes due in 2026, 48.1 mills for 2024 taxes due in 2025.
- Ownwell, property tax data for Carroll, Washington, Izard, Van Buren, Marion, Pulaski and Sebastian counties, Arkansas. Link
- This site's own arithmetic from the rates cited on this page, for an illustrative household with a $200,000 home and $30,000 a year in taxable spending. Not a published figure.
- Arkansas Department of Finance and Administration, state and local sales/use tax rates. Link
- Avalara, Arkansas city and county sales tax rate lookup. Link
- SalesTaxHandbook, Arkansas rates by city and county. Link
- City of Holiday Island & Holiday Island Suburban Improvement District, Long Range Plan, September 22, 2026 (Resolution 2026-015). Link
- Missouri Department of Revenue, sales/use tax rate tables. Link
- Ownwell, property tax data for St. Louis and Stone County, Missouri. Link
- Census Reporter, Fairfield Bay, Arkansas population and demographics (American Community Survey 2024 five-year estimates). Link
- Mayor Dan Kees, "Can the City Do It All?" — A Feasibility Study, presented May 2, 2026 (updated May 6, 2026). Earlier feasibility estimate, not an adopted figure. Posted on the City website under About/Contact → Services. Link
- City of Fairfield Bay, government history and services. Link
- Fairfield Bay Chamber of Commerce, city services, utilities and community organizations directory. Link
- Visit Fairfield Bay, amenities and community overview. Link
- Engage Arkansas, Volunteer Community of the Year recipients. Link
- This site's own projection using the May 2026 feasibility study's formula (population × $82 per resident per 1% of sales tax). Not a published figure.
- Ownwell, Little Rock, Arkansas city-specific property tax data. Link
- Tax Foundation, Texas, Illinois and Missouri tax data. Link
- Ownwell, city-level property tax data for Dallas and Fort Worth, Texas. Link
- Tarrant Appraisal District, property tax rate history. Link
- Illinois Policy, Chicago's August 2026 regional transit sales tax increase. Link
- Civic Federation, Chicago effective property tax rate. Link
- SmartAsset, Jackson County, Missouri property tax calculator. Link
- KCUR, "Kansas City voters renew earnings tax," April 2026. Link
- St. Louis Public Radio, "St. Louis voters pass earnings tax," April 2026. Link
- City of St. Louis, earnings tax information. Link
- Arkansas Constitution, Article 12, § 4 (5-mill limit on municipal property tax). Link
- Tax Foundation, Arkansas individual income tax rate cut to 3.7% for 2026. Link