Property taxes in Sebastian County, Arkansas

Q: How are property taxes calculated in Sebastian County?

Rate Gazetteer starts from the Arkansas DFA millage report county-average overall total for 2024 (about 52.38 mills). Tax ≈ assessed value × (mills ÷ 1000) for ad valorem real property. Your school district and city stack may differ from the county mean. Sebastian County — 2024 average overall millage of 52.38 mills from the DFA index, applied to a $70,000 assessed benchmark (20% × $350,000 market illustration for Class 3 residential context).

Q: How can I lower my property tax bill in Sebastian County?

Appeal assessed value on time with the county assessor / equalization board, claim homestead and other statutory exemptions, and ensure residential classification is correct—net tax may also reflect the state homestead tax credit.

Q: What is the Arkansas homestead tax credit / exemptions in Sebastian County?

Owner-occupied primary residences may receive the homestead tax credit and certain disability or veteran exemptions—amounts and eligibility are set in statute and applied on the county treasurer bill.

Q: Why might my Arkansas mills differ from this county-average total?

The DFA report’s average overall total blends school-district, city, and county millage across taxing units in the county. Your notice reflects your school district and municipality—use the county clerk or assessor detail behind the millage book if you need parcel-specific stacks.

Property taxes in Sebastian County use the state DFA county-average millage on an assessed benchmark of $70,000 (illustrated as 20% of a $350,000 home). That works out to about 5.24% of assessed value (mills ÷ 10), or about 1.05% of that market illustration—not 5.24% of full market price—before credits and non–ad valorem charges.

Sebastian County — 2024 average overall millage of 52.38 mills from the DFA index, applied to a $70,000 assessed benchmark (20% × $350,000 market illustration for Class 3 residential context).

Fort Smith and smaller municipalities split Sebastian County’s average across varied city millage—verify your address’s combined schedule.

Last verified2026-04-18

Reference

Rates at a glance

Effective rate is tax ÷ assessed benchmark (mills ÷ 10). With Arkansas’s 20% residential assessment illustration, implied % of a $350k home is about one-fifth of that headline rate.

Eff. rate (% of $350k market illustration): 1.05%
Modeled annual tax: $3,667
Benchmark value: $70,000
Published millage: 52.3800 mills
County population (2024 estimate): 130,035

Compare

Compare Sebastian County to nearby counties

These counties share a Census-defined boundary with this county (including some water boundaries) and are ranked by centroid proximity among counties we publish. Links stay in the same state.

How this compares nationally

For Sebastian County, modeled tax implies about 1.05% of a $350,000 market illustration (same levy as 5.24% of the $70,000 assessed benchmark). That sits near the broad national band many surveys use for orientation (often roughly 1–1.3% of home value, varying by source and methodology)—use it as context, not a benchmark for “fair” taxation.

Orientation band (~1–1.3%): many U.S. surveys summarize owner-occupied property taxes in that range as a share of value—definitions differ. See Tax Foundation — Property taxes as a percentage of owner-occupied housing value (state / local, illustrative national context).

Official millage schedule (2024)

DFA Section I index — 2024 average overall total mills (school + city + county stacks), county mean across taxing units. Your parcel’s mills may differ. — Incremental school, city, and county mill totals as defined in the DFA report preface; * marks non-responding counties in some years—verify with the county clerk.. Combined ad valorem mills: 52.3800 mills. On taxable value: tax ≈ value × (mills ÷ 1000). Implied percent of taxable value from mills alone ≈ 5.24% (mills ÷ 10).

Personal property (vehicles, equipment) is assessed separately. Utility assessments, improvement districts, and other non–general ad valorem lines may appear on some notices. Net tax may reflect the state homestead credit and other offsets.

Estimate

Modeled property tax

Annual tax (modeled)

$3,667

Breakdown

Levy components

Major portions of the published rate stack (schools, county, specials) as labeled on the cited source—not parcel-specific.

Component	Detail
School district average (2024)	40.10 mills — DFA Section I (average school district millage).
City average (2024)	5.89 mills — DFA Section I (average city total).
County average (2024)	8.45 mills — DFA Section I (average county total).

Assessment & taxable value

Arkansas real property is classified for assessment; **residential** improved parcels commonly use a **20%** assessment ratio applied to true market value for the general tax base (subject to caps and reappraisal cycles). Agricultural and commercial ratios differ—see the county assessor.

Exemptions & credits

HomesteadEstimator
Homestead property tax credit (state)
Arkansas funds a homestead tax credit that reduces net tax on qualifying owner-occupied primary residences—amounts are set in state law and applied on the treasurer bill.
Veteran / militaryReference
Disabled veteran / surviving spouse exemptions
Additional exemptions may apply for qualifying disabled veterans—file through the county assessor with required documentation.
Other creditReference
Assessment appeal / equalization
You may appeal assessed value to the county equalization board on statutory grounds and timelines after your notice of value.

Owner-occupied primary residences may receive the **homestead tax credit** and certain disability or veteran exemptions—amounts and eligibility are set in statute and applied on the county treasurer bill.

Tools

Estimate for your home

Move the slider to scale this page’s published model to a different home value. Illustrative only.

Your home value (market)

$0—$1,850,000

Market

Exemption illustrations

Rough toggles where we publish modeled impacts. Eligibility, caps, and dollar amounts on your real notice can differ—use these only to explore scale.

Add-ons (combine)

Homestead property tax credit (state)Arkansas funds a homestead tax credit that reduces net tax on qualifying owner-occupied primary residences—amounts are set in state law and applied on the treasurer bill.

Illustrative annual tax

$3,667

Implied effective rate at this value: 1.05% (of market value—scaled from this page’s $350,000 illustration).

The slider is market value (home price illustration). We convert to assessed value using the same assessment ratio as this page’s model (e.g. 20% × $350,000 → $70,000), then scale tax with the published millage—so the implied % is of market value, not of assessed value.

Not a tax bill, legal estimate, or appeal tool. Exemptions, caps, specials, and assessment rules can change your actual amount; confirm with your assessor or collector.

FAQ

Common questions

Short answers tied to this county’s model—always confirm dates and eligibility on official notices.

How are property taxes calculated in Sebastian County?

Rate Gazetteer starts from the Arkansas DFA millage report county-average overall total for 2024 (about 52.38 mills). Tax ≈ assessed value × (mills ÷ 1000) for ad valorem real property. Your school district and city stack may differ from the county mean. Sebastian County — 2024 average overall millage of 52.38 mills from the DFA index, applied to a $70,000 assessed benchmark (20% × $350,000 market illustration for Class 3 residential context).

When are property taxes due in Arkansas?

Arkansas real and personal property taxes are collected at the county level; annual taxes are generally payable by October 15 statewide (with penalties after that date unless extended)—verify postmark and holiday rules on your county treasurer site.

How can I lower my property tax bill in Sebastian County?

Appeal assessed value on time with the county assessor / equalization board, claim homestead and other statutory exemptions, and ensure residential classification is correct—net tax may also reflect the state homestead tax credit.

What is the Arkansas homestead tax credit / exemptions in Sebastian County?

Owner-occupied primary residences may receive the homestead tax credit and certain disability or veteran exemptions—amounts and eligibility are set in statute and applied on the county treasurer bill.

Why might my Arkansas mills differ from this county-average total?

The DFA report’s average overall total blends school-district, city, and county millage across taxing units in the county. Your notice reflects your school district and municipality—use the county clerk or assessor detail behind the millage book if you need parcel-specific stacks.

Sources

Verification

Primary reference

Arkansas Department of Finance and Administration — 2024 Millage Report (2025 Collections), Section I (average overall total mills by county)

Last verified: 2026-04-18
Evidence type: Confirmed

Checked against an official government rate sheet, notice, or tax office publication.

Millage totals are **county averages** of school-district, city, and county incremental stacks published in the DFA report. Parcels vary by **school district and municipality**. Modeled annual tax = 70,000 USD assessed benchmark (20% of $350,000 market illustration) × (mills ÷ 1000). Does not net the state homestead tax credit or veteran/disability exemptions. DFA Section I index — 2024 average overall total mills (school + city + county stacks), county mean across taxing units. Your parcel’s mills may differ.

Related official pages

Reference population (context): 130,035