Rate Breakdown

Property taxes in Scott County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Scott County

In Scott County, Arkansas, property taxes are the primary source of revenue for local services such as schools, road maintenance, and public safety. The process begins with a countywide assessment conducted by the Scott County Assessor’s Office. Each parcel is evaluated at its “true market value” as of January 1 of the tax year, using recent sales data, improvements, and land characteristics. Once assessed, the value is multiplied by the applicable millage rate—expressed in mills, or one‑thousandths of a dollar—to determine the annual tax bill.

• Assessment Cycle: Assessments are updated every five years, but the Assessor may adjust values annually for significant improvements or market changes.
• Millage Rates: The overall rate is a combination of several entities:
  • Scott County Road & Bridge District – typically 3.5 mills
  • Local School Districts (e.g., Texarkana, South Pike) – ranging from 10 to 15 mills
  • City or Town Governments – 1 to 4 mills, depending on jurisdiction
  • Special Districts (e.g., fire, water) – variable
  These rates are set annually by the respective governing bodies and posted on the County website.
• Calculation Example: A home assessed at $120,000 with a combined millage rate of 18 mills would owe: $120,000 × 0.018 = $2,160 in property tax for the year.

Available Exemptions

Arkansas law provides several exemptions that can lower your taxable value, thereby reducing the amount you owe. Eligibility is determined at the state level, but applications are filed with the Scott County Assessor.

• Homestead Exemption: All Arkansas residents who own and occupy the property as their primary residence receive a $5,000 reduction on the assessed value.
• Senior Citizen Exemption: Homeowners aged 65 or older may qualify for an additional $5,000 exemption if their household income does not exceed the state‑set threshold (approximately $25,000). Some counties offer a further “senior freeze” on assessment increases.
• Disability Exemption: Individuals with a qualifying disability (as defined by the Arkansas Department of Human Services) can receive a $5,000 exemption, similar to the senior benefit.
• Veteran Exemption: Veterans who served honorably and were honorably discharged are eligible for a $5,000 exemption. If the veteran is disabled or a surviving spouse, an additional exemption may apply.

To claim any exemption, submit the appropriate form (AR‑900) with supporting documentation to the Assessor’s Office by March 1 of the tax year.

Payment Schedule & Deadlines

Scott County follows a two‑installment system for property tax payments, though a single‑payment option is also available.

• First Installment: Due August 15. Paying by this date secures a 2 % discount on the total tax liability.
• Second Installment: Due December 15. This is the final deadline; no further discounts apply.
• Single‑Payment Option: Pay the full amount by August 15 to receive the 2 % discount.
• Late Payments: A 10 % penalty plus interest accrues on any amount unpaid after December 15. Continued delinquency may result in a tax lien and possible tax sale.
• Payment Methods: Payments can be made online via the County’s portal, by mail, or in person at the Treasurer’s Office.

Appealing Your Assessment

If you believe your property has been over‑assessed, you have the right to contest the valuation. The appeals process is governed by Arkansas law and follows a strict timeline.

• Notice of Appeal: File a written appeal with the Scott County Assessment Review Board (ARB) by May 15 of the tax year. Include a copy of the assessment notice and any supporting evidence (e.g., recent comparable sales, contractor estimates).
• Review Board Hearing: The ARB will schedule a hearing, typically within 30 days of receiving the appeal. You may present testimony, photographs, appraisals, or other documentation.
• Decision: The board issues a written decision within 15 days of the hearing. If you disagree, you may further appeal to the Arkansas Board of Assessment Review (ABAR) and, ultimately, the state courts.
• Cost Considerations: There is no filing fee for the initial county appeal, but subsequent appeals may incur costs. Many taxpayers also choose to hire a qualified appraiser to strengthen their case.

Act promptly—missing the May 15 deadline forfeits your right to contest the assessment for that tax year.