What is the property tax rate in Sebastian County?

The combined effective property tax rate in Sebastian County, Arkansas is approximately 0.65%.

Sebastian County Property Tax Calculator (2026) — Arkansas Property Tax Almanac

Property Tax in Sebastian County, 2026

A calculator and field guide for Fort Smith-area homeowners — and for anyone considering a move to Sebastian County — including Arkansas's constitutional 20% real-property assessment ratio, Amendment 79's $600 Homestead Property Tax Credit (effective 2026, post Act 330 of 2025 — applied directly to bill, wipes out tax bills below $600), the senior AV freeze for owners 65+/disabled (frozen at AV when first qualified), the 5% annual AV cap for homestead, and the FULL Disabled Veterans Exemption (100% service-connected). Note: Arkansas pays property taxes ONE YEAR BEHIND.

Sebastian County, home to Fort Smith and 125k Arkansans, operates under Arkansas\'s constitutional 20% property tax system. Real property is assessed at 20% of fair market value (Arkansas Constitution Article 16 §15). Tax = AV × millage / 1,000. Amendment 79 (2000) provides three powerful homestead protections: (1) the universal $600 Homestead Property Tax Credit (effective 2026, post Act 330 of 2025); (2) a 5% annual cap on AV increases for homestead (10% for non-homestead); and (3) an AV freeze for owners 65+ or disabled. Effective rates run ~0.55-0.65% statewide median — among the lowest in the United States. Note: Arkansas pays property taxes ONE YEAR BEHIND — your 2026 assessment is billed in March/April 2027 with payment due October 15, 2027.

How the bill is built

Arkansas property tax follows a 4-step calculation. Step 1: Fair Market Value. The Sebastian County Arkansas Assessor determines FMV annually. Step 2: Apply 20% AR. AV = FMV × 20%. So a $200K home has AV = $40K. Step 3: Apply tax rate. Tax = AV × millage / 1,000. Sebastian County\'s combined millage is ~65 mills (= ~1.30% gross before homestead). Step 4: Apply $600 Homestead Property Tax Credit. Subtract up to $600 from the bill (no refund of unused credit). For homes producing tax bills under $600, the credit fully wipes out the property tax liability. Effective rate post-credit is ~0.65%.

Arkansas\'s $600 Homestead Property Tax Credit was raised from $500 to $600 by Act 330 of 2025 — effective with 2026 tax bills (which are billed in 2027 due to Arkansas\'s one-year-behind payment cycle). The credit is applied directly to the bill, not as an AV reduction. If your tax bill is below $600, no tax is due — but no refund of remaining credit either. The credit is universal (no age or income restrictions) but limited to one homestead per taxpayer per calendar year. Apply with the County Assessor.

Amendment 79\'s 5% AV cap for homestead is structurally important. Even if FMV rises 15-20% per year (as has happened in fast-growing Northwest Arkansas — Benton/Washington counties), taxable AV can only increase 5% per year for homestead properties. The cap RESETS at sale — new buyers face a "Welcome Stranger" pop-up provision where AV is reset to current market value. This creates substantial AV disparities between long-term residents and recent buyers in Bentonville, Fayetteville, Rogers, and other appreciating Arkansas markets. Non-homestead properties (rentals, commercial, vacant) are capped at 10% per year.

Arkansas provides a FULL property tax exemption on the homestead for 100% service-connected disabled veterans (Disabled Veterans Property Tax Exemption Act). The exemption also extends to veterans who have lost or lost the use of one or more limbs, or who are totally blind in one or both eyes from service-connected causes. Surviving unremarried spouses retain. Apply with County Assessor + County Collector with VA disability rating decision. Combined with Arkansas\'s already-low effective rates, qualifying disabled vets pay $0 on the homestead.

2026 Sebastian County rate breakdown (consolidated millage per $1,000 of AV (20% AR × FMV), Fort Smith district)

Taxing entity	Rate
Combined county + municipal + school + special districts (~65 mills × 20% AR = ~0.65% effective, post $600 Homestead Credit)	65.0000
Combined total	65.0000

As of April 26, 2026 · From Sebastian County Arkansas Assessor.

Note: Sebastian County is **home to Fort Smith** — the second-largest city in Arkansas (~89K, the seat) and the cultural-economic anchor of western Arkansas. Fort Smith sits on the Arkansas-Oklahoma border at the confluence of the Arkansas and Poteau Rivers. The city was historically the westernmost outpost of US federal authority in the late 19th century — home to **Judge Isaac Parker** ("the Hanging Judge") who from 1875 to 1896 had jurisdiction over Indian Territory (now Oklahoma) and presided over hundreds of capital cases from his federal courtroom in Fort Smith. Anchored by Fort Smith, Greenwood (~10K), Barling, Lavaca, and Mansfield. Major employment includes Mercy Hospital Fort Smith, ABF Freight System (the trucking giant headquartered in Fort Smith), and the **188th Wing** of the Arkansas Air National Guard (at Ebbing Air National Guard Base — selected in 2023 as the first US training site for foreign F-35 pilots from Singapore, Switzerland, and other allied nations).

Note: Sebastian County effective property tax rates run approximately **0.65%** — moderate by Arkansas standards. Combined county + municipal + school district + special district millage is ~65 mills (× 20% AR = ~1.30% gross, reduced by Arkansas's $600 Homestead Property Tax Credit to ~0.65% effective). Median home values around $165K combined with the moderate effective rate produce median annual bills around $1,073.

Note: For relocation buyers: Sebastian County offers **the affordable western-Arkansas / Ark-La-Tex border** option — substantial healthcare and trucking employment, the celebrated Fort Smith Old West heritage, low cost of living, and reasonable I-40 access to Tulsa OK (~120 miles west) and Little Rock (~160 miles east). The trade-off: persistent population stagnation (Fort Smith peaked at ~88K in 2010, has been roughly flat since), aging downtown infrastructure, limited high-skill commercial sector outside healthcare and trucking.

Deductions and exemptions for 2026

Arkansas homeowner property tax relief is concentrated in three Amendment 79 mechanisms (passed by voters in 2000): (1) the universal $600 Homestead Property Tax Credit (effective 2026, post Act 330 of 2025), (2) the 5% annual AV cap for homestead (10% for non-homestead), and (3) the AV freeze for owners 65+ or disabled. Plus the FULL Disabled Veteran Exemption for 100% service-connected disabled vets.

$600 Homestead Property Tax Credit (Amendment 79 — universal)

The Homestead Property Tax Credit was established at $300 per homestead in 2000, raised to $350, then $375, then $425, then $500, and most recently to $600 effective 2026 (Act 330 of 2025). The credit is applied directly to the property tax bill — if your bill is below $600, no tax is due (but no refund of remaining credit). The credit is universal — no age, income, or other qualification beyond homestead status. Limit one homestead per taxpayer per calendar year. Apply with County Assessor.

5% / 10% Annual AV Cap (Amendment 79)

For homestead properties: taxable AV cannot increase more than 5% per year, regardless of how much FMV rises. For non-homestead (commercial, agricultural, vacant): 10% per year cap. Cap resets at sale (the new owner restarts with full FMV-based AV — the "Welcome Stranger" pop-up provision). Caps do NOT apply to newly-constructed property or substantial improvements. The cap has produced significant AV disparities in fast-growing markets like Northwest Arkansas (Benton/Washington counties), where long-term residents pay far less than recent buyers for identical homes.

Senior/Disabled AV Freeze (Amendment 79)

Owners 65+ or permanently disabled (any age) can apply for a true AV freeze — the AV is frozen at the level when first qualified. Note: the freeze does NOT cap millage rate increases (so tax bills can still rise if local taxing entities raise rates). The freeze does NOT transfer to new owners at sale. Combined with the universal $600 Homestead Credit, this provides among the most-favorable senior property tax structures in the central United States.

FULL Disabled Veteran Exemption (100% service-connected)

Arkansas provides a FULL property tax exemption on the homestead for veterans rated 100% service-connected disabled, OR who have lost/lost the use of one or more limbs, OR who are totally blind in one or both eyes from service-connected causes (Disabled Veterans Property Tax Exemption Act). Surviving unremarried spouses retain. Apply with County Assessor and County Collector.

Appealing your assessment

Arkansas property tax appeals follow a 3-tier process. Level 1: County Equalization Board. File written appeal by the third Monday in August each year. The Board holds informal hearings. Level 2: County Court. If unresolved, appeal to County Court within 30 days. Level 3: Arkansas Circuit Court. County Court decisions can be appealed to Circuit Court. Most Arkansas appeals are resolved at Level 1. Note: Arkansas pays property taxes ONE YEAR BEHIND — your 2026 assessment is billed in March/April 2027 with payment due October 15, 2027.

Cities and towns in Sebastian County

Sebastian County contains 5 incorporated municipalities, ranging from Fort Smith to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Sebastian County is subject to Sebastian County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Fort Smith County seat	city	89,000
Greenwood	city	10,000
Barling	city	4,500
Lavaca	city	2,500
Mansfield	city	1,100

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Fort Smith tax district. Other cities in Sebastian County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Sebastian County Arkansas Assessor before relying on any estimate.

Frequently asked questions

When are Arkansas property taxes due?

Arkansas pays property taxes one year behind — your 2026 assessment will be billed in March/April 2027 with payment due October 15, 2027. Most Arkansas counties accept payments starting the first business day in March each year. Late payments after October 15 accrue penalty plus interest. Most homeowners pay through escrow via mortgage servicer.

What is Amendment 79?

Amendment 79 to the Arkansas State Constitution (passed by voters in 2000) provides three powerful homestead protections: (1) the universal $600 Homestead Property Tax Credit (effective 2026, raised from $500 by Act 330 of 2025) — applied directly to the bill; (2) a 5% annual cap on AV increases for homestead (10% for non-homestead) — caps year-over-year value-driven increases (resets at sale); (3) an AV freeze for owners 65+ or disabled — frozen at AV when first qualified.

How does the $600 Homestead Property Tax Credit work?

The Homestead Property Tax Credit is applied directly to your tax bill — up to $600 (effective 2026). If your bill is below $600, no tax is due (but no refund of remaining credit). The credit is universal — no age, income, or other restrictions beyond homestead status. Limit one homestead per taxpayer per calendar year. Apply with the County Assessor. Originally $300 in 2000, raised in steps to $350, $375, $425, $500, and most recently $600 by Act 330 of 2025.

How does the 5% annual AV cap work?

For homestead properties: taxable AV cannot increase more than 5% per year, regardless of how much FMV rises. For non-homestead (commercial, agricultural, vacant): 10% per year cap. The cap RESETS at sale — the new owner restarts with full FMV-based AV (the "Welcome Stranger" pop-up provision). Caps do NOT apply to newly-constructed property or substantial improvements. The cap has produced significant AV disparities in fast-growing markets like Northwest Arkansas (Benton/Washington counties), where long-term residents pay far less than recent buyers for identical homes.

How does the senior AV freeze work?

Owners 65+ or permanently disabled (any age) can apply for a true AV freeze — the AV is frozen at the level when first qualified. Note: the freeze does NOT cap millage rate increases — so tax bills can still rise if local taxing entities (county, school district, city) raise rates. The freeze does NOT transfer to new owners at sale. Combined with the universal $600 Homestead Credit, this provides among the most-favorable senior property tax structures in the central United States. Apply with County Assessor.

How does the Disabled Veteran exemption work in Arkansas?

Arkansas provides a FULL property tax exemption on the homestead for veterans rated 100% service-connected disabled, OR who have lost/lost the use of one or more limbs, OR who are totally blind in one or both eyes from service-connected causes (Disabled Veterans Property Tax Exemption Act). Surviving unremarried spouses retain. Combined with Arkansas\'s already-low effective rates (~0.55-0.65%), qualifying disabled vets pay $0 on the homestead. Apply with County Assessor and County Collector with VA disability rating decision.

How do I appeal my Arkansas assessment?

Arkansas property tax appeals follow a 3-tier process. Level 1: County Equalization Board. File written appeal by the third Monday in August each year. Level 2: County Court. If unresolved, within 30 days. Level 3: Arkansas Circuit Court. County Court decisions can be appealed to Circuit Court. Most Arkansas appeals are resolved at Level 1.

About Sebastian County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Fort Smith was **the most-active "frontier judiciary" in the late 19th-century United States** — Judge **Isaac Parker** (1838-1896, "the Hanging Judge") presided over the US District Court for the Western District of Arkansas from 1875 to 1896, with jurisdiction over Indian Territory (now Oklahoma). Parker's court tried 13,490 cases over 21 years — convicting 9,454 defendants and sentencing 160 to death (of whom 79 were hanged). The Fort Smith gallows (preserved at the Fort Smith National Historic Site) is the most-significant surviving frontier-judicial structure in the United States. Parker's deputy marshals (~200 active over his tenure) included **Bass Reeves** (1838-1910 — among the first African American deputy US Marshals west of the Mississippi River, Reeves arrested 3,000+ outlaws over his 32-year career and is widely believed to be the historical inspiration for the Lone Ranger). The 2010 film True Grit (Coen Brothers, starring Jeff Bridges as Rooster Cogburn) was set in Parker-era Fort Smith.

Hometown hero

Bass Reeves

Bass Reeves (1838-1910) — born into slavery in Arkansas, escaped during the Civil War, lived among the Cherokee, Creek, and Seminole Nations during the war, and became **one of the first African American deputy US Marshals west of the Mississippi River** in 1875 — was based out of Fort Smith for much of his 32-year career. Reeves is credited with arresting 3,000+ outlaws (many of whom he tracked into Indian Territory), killed 14 outlaws in self-defense, and was **never wounded despite being shot at countless times**. Reeves is widely believed to be the historical inspiration for **the Lone Ranger** (the iconic American Western hero, particularly given Reeves' habit of wearing disguises, working with a Native American partner, and giving silver dollars to people he encountered). Reeves' career was depicted in the 2023 Paramount+ TV series **Lawmen: Bass Reeves** (starring David Oyelowo). Other notable Sebastian County figures include **Wally Hall** (the longtime Arkansas Democrat-Gazette sportswriter, born in Greenwood) and **Glenn Campbell** (1936-2017 — the celebrated country singer of "Rhinestone Cowboy" 1975 and "Wichita Lineman" 1968 was born in Billstown, AR but spent significant time in Fort Smith during his career).

Biggest annual event

Fort Smith Riverfront + Old Fort Days Rodeo

The **Old Fort Days Rodeo** (annual, late May / early June at Kay Rodgers Park in Fort Smith, since 1934) is **one of the largest rodeos in Arkansas** — a Professional Rodeo Cowboys Association (PRCA) sanctioned event drawing 30,000+ attendees with traditional rodeo competition. The Fort Smith National Historic Site hosts substantial historical-reenactment events including the annual Old Fort Days commemoration. The historic Fort Smith Riverfront (along the Arkansas River) is a major regional cultural draw with the Miss Laura's Visitor Center (a restored Victorian-era brothel building, now serving as Fort Smith's official tourism information office).

Property Tax in Sebastian County, 2026