How Harrison is run

Who runs Harrison, what it costs, and where your money goes

The city manager, council pay, the budget, your property tax bill and who provides each service, from Harrison's own public documents. Every number links to its source and says which year it describes. Checked Oct 11, 2026.

Who runs Harrison

The elected mayor heads the city government and appoints its top administrator and department heads. The council passes laws, adopts the budget and sets the tax rate.

Boone County, Arkansas

What they are paid

Recorder/Treasurer James White: base payNot confirmed2026. Arkansas Legislative Audit · Oct 8, 2025
A council memberNot confirmed2026. Boone County, Arkansas
The mayorNot confirmed2026. Not confirmed: we found no readable document stating the mayor's salary. A retired mayor receives half the salary paid at the end of the last term; the city paid former Mayors Bob Reynolds and Dan Harness $28,869 each in 2024. Arkansas Legislative Audit · Oct 8, 2025

Harrison city staff

Arkansas has no statewide pay database. The state audit does not give a staff count, and the city website did not open for our checker, so we found no staff count or pay list. We name pay only for elected officials and the city manager.

Is Harrison in the red?

Cities must pass a balanced budget, so "profit" and "deficit" mean something different here. The useful questions: does the city's everyday money (the general fund) cover its everyday costs, how much does it keep in savings compared with its own target, and how big are its pension and debt bills.

General fund, FY2024$7.5MOut of $11.1M across all city funds, which includes utilities and other money that can only be spent on one thing. Arkansas Legislative Audit · Oct 8, 2025
Savings grew, 2024 (audited)+$48,470General fund revenue $6.9M, spending $3M. In 2024 general fund revenue was $6.95 million and spending $3.02 million. After $4.26 million of transfers out to other funds for operations and $381,866 of transfers in, the fund balance rose $48,470 to $5.32 million. Arkansas Legislative Audit · Oct 8, 2025

The city's own outlook

The 2024 general fund budget, as amended, planned a $64,659 rise in fund balance; the actual rise was $48,470. We found no readable multi-year forecast. A city sales tax measure on the 2026 ballot would designate 65% for police and fire and 35% for municipal services. Arkansas Legislative Audit · Oct 8, 2025

Savings against the city's own target

Unassigned general fund balance: $5.3M (2024-12-31). The city's own target: No formal reserve policy. The council commits fund balance by ordinance and may assign amounts to specific purposes, although a formal policy has not been established. Arkansas Legislative Audit · Oct 8, 2025

Pension promises not yet funded$13.3MThe city's pension liabilities total $13.35 million: $6.72 million as its share of the Local Police and Fire Retirement System (LOPFI) and $1.69 million in the closed Firemen's Pension and Relief Plan at December 31, 2024, and $4.93 million as its share of the Arkansas Public Employees Retirement System (APERS) at June 30, 2024. (2024-12-31). Arkansas Legislative Audit · Oct 8, 2025
Debt owed$20MSales and Use Tax Bonds, Series 2021, of $16,115,000 for parks, the Creekside Community Center and economic development; Franchise Fee Bonds, Series 2020, of $2,885,000 for a new city hall and public safety complex; and a water and sewer meter loan of $975,401. 2024-12-31. Arkansas Legislative Audit · Oct 8, 2025

Why we skip the "budgeted deficit": many cities plan to dip into savings, then spend less than planned. The audited result tells you what really happened.

Where the money comes from and goes

The general fund only: the city's everyday money for FY2024.

Comes from

  • Sales taxes$4.6M · 61%
  • Property taxes$1.2M · 16%
  • Transfers in (excess franchise fees)$381,866 · 5%
  • Fines, forfeitures and costs$342,725 · 5%
  • State aid$194,331 · 3%
  • Local permits and fees$186,736 · 2%
  • Conservation fees$169,214 · 2%
  • Other$418,389 · 6%

Arkansas Legislative Audit · Oct 8, 2025

Goes to (FY2024)

  • Transfers out to other funds$4.2M · 56%
  • General government$3.1M · 41%
  • Law enforcement$171,425 · 2%
  • Other$5,321 · 0%

Arkansas Legislative Audit · Oct 8, 2025

Your property tax bill: who gets it

Of each property-tax dollar a Harrison homeowner in the Harrison School District paid on the 2025 levy, 77 cents went to the school district, 12 cents to the city and 11 cents to Boone County.

12¢

of each property-tax dollar goes to the city of Harrison

  • Harrison School District39.2 · 77%
  • City of Harrison6.2 · 12%
  • Boone County5.6 · 11%
  • Total (mills ($ per $1,000 of assessed value))51

2025 property tax rates for a home in Harrison (Boone County). Arkansas Department of Finance and Administration: 2025 Millage Report (2026 Collections), Boone County · Mar 1, 2026

Who provides your services

Not everything in Harrison is run by the city. Who provides a service decides whose budget pays for it and whose election decides it.

Compared with similar cities

The cities in this state closest in population that we cover. Read it for scale, not as a ranking: cities provide different services.

CamdenARMalvernARLowellARHarrisonAR
Residents10,12711,14412,18413,802
Top administrator's base pay$60,000Not current (2023)Not confirmedNot confirmed
Council member payNot confirmedNot current (2023)Not confirmedNot confirmed
General fund per resident$916$684$1,220$544
Debt per resident$134$614$418$1,447
Unfunded pension per resident$446$466$583$967
City staff per 1,000 residents——7.0—

Figures as shown in each city's section, divided by its population. Years differ by state, and pension figures are measured differently in each state (each city page says how).

What Harrison publishes

What a resident can find online today. A "no" is something you can ask the council to publish.

  • No: City manager's contract findable onlineHarrison has no city manager; the elected mayor heads the city government. We found no readable document stating the recorder/treasurer's pay. Arkansas Legislative Audit · Oct 8, 2025
  • No: Council votes recorded member by member onlineThe city website did not open for our checker, so we could not confirm posted minutes with member votes. Boone County, Arkansas
  • No: Meeting videos and minutes onlineThe city website did not open for our checker, so we could not confirm posted minutes or videos. Boone County, Arkansas
  • No: Council pay stated in a public documentWe found no readable document stating mayor or council pay. The state audit lists only former mayors' retirement pay. Arkansas Legislative Audit · Oct 8, 2025
  • No: Employee pay publishedThe state audit gives no staff count or pay list, and the city website did not open for our checker. Arkansas Legislative Audit · Oct 8, 2025

Questions to ask your council

  1. In 2024 the general fund spent $3.02 million itself and sent $4.26 million to other funds for operations. How would police and fire be paid for if the 2026 sales tax measure fails?
  2. Unassigned general fund reserves were $5.27 million at the end of 2024, and the city has no formal reserve policy. Should the council set a reserve target?
  3. The city's pension liabilities total $13.35 million, including $6.72 million in the police and fire plan (LOPFI). How will rising LOPFI contributions be paid?
  4. The city owed $19.98 million in bonds and loans at the end of 2024. How much of each year's sales tax and franchise fee revenue goes to repaying them?

The fiscal year runs January 1 to December 31. By December 1 the mayor gives the council a proposed budget, the council discusses it at a meeting, and it must be enacted before February 1. See who is running for council

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