BELLE — Belle property owners could see a slightly lower overall property tax rate for 2026 despite an increase in the city’s assessed property valuation.

The Belle Board of Aldermen held its annual property tax hearing Aug. 26 at the Lonnie Feeler Memorial Building to receive public comments on the proposed 2026-27 property tax levy.

Mayor James (Pudd) Mitchell opened the hearing, explaining that political subdivisions are required to hold a public hearing before Sept. 1 on proposed property tax rates.

The three proposed property tax levies total $1.0147 per $100 of assessed valuation, compared with $1.0179 last year.

The levies include Belle Special Road District No. 6, general revenue and parks and recreation.

For general revenue, the proposed rate is $0.6278 per $100 of assessed valuation. The city’s total assessed valuation for that fund increased from approximately $16.68 million in 2025 to approximately $17.03 million in 2026.

Officials initially believed the general revenue rate had increased slightly, but later located the previous year’s figures and clarified that the rate had actually declined. The 2025 general revenue rate was $0.6314.

“Actually, last year’s tax rate was 0.6314. This year’s 0.6278,” officials said after reviewing the previous year’s figures.

The proposed parks and recreation rate is $0.1537 per $100 of assessed valuation. Officials reported approximately $12.88 million in real estate valuation and $3.8 million in personal property valuation in 2025, for a total assessed valuation of approximately $16.68 million. The 2026 total increased to approximately $17.03 million.

The proposed special road district rate is $0.2332 per $100 of assessed valuation, down slightly from $0.2320 last year.

The special road district’s assessed valuation increased from $16.76 million in 2025 to approximately $17.01 million in 2026.

During the hearing, resident Delmar Branson asked what the special road district tax supports.

“That’s the money we get to maintain the streets,” Alderman Steve Vogt explained. “Our road district is encompassed by our boundaries of the city limits, and the money we take in on that tax is the money we use to fix the streets.”

Residents also questioned how the proposed rates were determined and whether the city had chosen to raise taxes.

Mitchell said the figures came through the state.

“This comes from state auditors. We didn’t raise it. State auditors did,” Mitchell said.

Vogt explained that the allowable rate is calculated based on the city’s assessed valuation and that the city could not simply increase the rate beyond that amount without voter approval.

“If we wanted to go higher, just for information, if we wanted to go higher, we’d have to have a vote of the people to do it,” Vogt said.

Rates are applied per $100 of assessed valuation rather than directly against a property’s market value.

Discussion also turned to increasing property assessments and the effect on taxpayers. One resident questioned how seniors living on fixed incomes are expected to absorb rising costs for property, fuel, groceries and other expenses.

Officials emphasized that although valuations increased, the total of the three property tax levies declined slightly.

The general revenue rate decreased from $0.6314 to $0.6278 while the special road district rate increased from $0.2320 to $0.2332. The three levies totaled $1.0179 per $100 of assessed valuation last year and are proposed at $1.0147 this year.

The Aug. 26 proceeding was the required public hearing. The board formally established the tax rate during the regular meeting that followed.