Rate Breakdown

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

How Property Tax Works in Sevier County

In Sevier County, Arkansas, property taxes are calculated each year based on the county’s assessment of a property's market value and the applicable millage rates set by local taxing authorities. The Sevier County Assessor’s Office determines the market value by reviewing recent sales of comparable properties, analyzing improvements, and applying any relevant adjustments. This assessed value is then multiplied by the combined millage rate – expressed in mills (one mill equals $1 of tax per $1,000 of assessed value) – to arrive at the annual tax bill.

Typical millage components include:

• County roads and bridges: 4.2 mills
• Sevier County General Fund: 7.5 mills
• School district (De Queen & Sevier County): 10.0 mills
• City or town levies (if applicable): varies by municipality

These rates are adjusted each fiscal year by the county judge and local boards, so the total millage may fluctuate. The assessor’s office publishes the current combined rate on its website and in the annual tax notice.

Available Exemptions

Arkansas offers several exemptions that can reduce the taxable portion of a property’s assessed value. Homeowners in Sevier County should review eligibility annually.

• Homestead Exemption: Provides a $5,000 reduction for owners who use the property as their primary residence.
• Senior Citizen Exemption: Residents 65 years or older may qualify for a $5,000 exemption, plus an additional $500 for every $5,000 of assessed value up to a maximum of $10,000.
• Disability Exemption: Qualifying disabled individuals can receive a $5,000 exemption, with additional exemptions available for certain severe disabilities.
• Veteran Exemption: Veterans with a service‑connected disability of at least 30 % are eligible for a $5,000 exemption; the amount increases by $5,000 for each additional 10 % of disability, up to $15,000.

Exemptions are claimed on the annual “Application for Homestead Exemption” form filed with the Sevier County Assessor’s Office by March 15. Supporting documentation (age proof, disability rating, DD‑214, etc.) must be attached.

Payment Schedule & Deadlines

Sevier County taxpayers receive two tax bills each year:

• First installment: Due November 1, payable in full by December 31. Late payments incur a 5 % penalty plus interest.
• Second installment: Due March 1, payable by April 30. A second‑installment penalty of 5 % plus interest applies after the due date.

Homeowners may split the total amount into equal quarterly payments, but each quarter must be paid on time to avoid penalties. Payments can be made online via the County’s tax portal, by mail, or in person at the Treasurer’s Office. Early payment discounts are not offered, but timely payment prevents interest accrual.

Appealing Your Assessment

If you believe your property was over‑assessed, you have the right to appeal the valuation. The process in Sevier County follows these steps:

• File a written protest: Submit a protest form to the Sevier County Assessor’s Office no later than May 1 of the assessment year.
• Provide evidence: Attach recent comparable sales, independent appraisals, or photographs showing property condition.
Hearing: The Assessor will schedule a hearing before the County Board of Assessors, typically in June. Attend in person or by certified mail.
• Decision: The Board issues a written decision within 30 days of the hearing. If unsatisfied, you may appeal to the Arkansas Board of Assessment Review.

Keep all correspondence and supporting documents, as they become part of the official record. Prompt action and thorough documentation greatly improve the likelihood of a successful appeal.