How the bill is figured
- The county puts a market value on the home. Your assessed value is 20% of that.
- Assessed value times the millage rate is the tax. One mill is $1 for every $1,000 of assessed value.
- A primary residence can take the homestead credit off the bill.
Taxes are billed a year behind. 2025 taxes are paid in 2026.
A worked example
A $200,000 home inside Clarksville city limits, lived in by its owner:
- Assessed value: $200,000 × 20% = $40,000
- Tax before credits: $40,000 × 51.8 mills = $2,072
- Homestead credit for 2025 taxes: minus $600
- Owed in 2026: $1,472
For 2026 taxes, paid in 2027, the credit rises to $675.
The homestead credit
The credit is $600 on 2025 taxes and $675 on 2026 taxes. It is for your primary residence, one per owner, and it can't take the bill below zero.
It is not automatic. You sign up with the county assessor. The cutoff is October 15 of the year the bill is due.
What changes when a home sells
Arkansas limits how fast a home's taxable value can rise: 5% a year on a primary residence and 10% a year on other property.
A sale resets that. The county assesses the home at its full value at the next assessment date, and the new owner can't claim a limit until the assessment after that.
So don't budget from the seller's bill. Ask the assessor what the home will be assessed at after you buy it.
Owners who are 65 or older, or disabled, can ask the assessor to freeze the taxable value of their homestead. That isn't automatic either, and a seller's freeze doesn't pass to the buyer.
Dates to know
County collectors take payment from the first business day of March through October 15. After October 15 there is a 10% penalty.
Personal property, such as vehicles, boats and trailers, is assessed separately, January 1 through May 31 each year. If you're new to Arkansas, put that one on your calendar.
2025 rates by town
| County | Town | School district | Total mills | $200,000 home, before credit |
|---|---|---|---|---|
| Johnson | Clarksville | Clarksville | 51.8 | $2,072 |
| Lamar | Lamar | 55.28 | $2,211 | |
| Knoxville | Lamar | 55.28 | $2,211 | |
| Coal Hill | Westside | 57.3 | $2,292 | |
| Hartman | Westside | 57 | $2,280 | |
| Pope | Russellville | Russellville | 45.82 | $1,833 |
| Pottsville | Pottsville | 49.7 | $1,988 | |
| Atkins | Atkins | 47.9 | $1,916 | |
| Dover | Dover | 48 | $1,920 | |
| London | Russellville | 45.3 | $1,812 | |
| Franklin | Ozark | Ozark | 55.1 | $2,204 |
| Altus | Ozark | 55.9 | $2,236 | |
| Charleston | Charleston | 52.9 | $2,116 | |
| Logan | Paris | Paris | 50.9 | $2,036 |
| Booneville | Booneville | 51.5 | $2,060 | |
| Magazine | Magazine | 49.4 | $1,976 | |
| Scranton | Scranton | 47.4 | $1,896 | |
| Yell | Dardanelle | Dardanelle | 55.2 | $2,208 |
| Danville | Danville | 48.5 | $1,940 | |
| Ola | Two Rivers | 50.6 | $2,024 | |
| Havana | Western Yell County | 52.8 | $2,112 |
Total of school, city and county millage for property inside each town's limits, tax year 2025, billed in 2026. Source: Arkansas Assessment Coordination Division, 2025 Millage Report, which the state labels unaudited. Outside city limits there is no city millage, and the school district sets most of the rest. Franklin County's own posted sheet showed slightly lower city totals when I checked in October 2026. Confirm any parcel with the county.
What people actually pay
The Tax Foundation measures the effective rate: taxes paid as a share of home value. Arkansas comes in at 0.56%, 14th lowest of the 50 states.
| County | Effective rate | Median tax paid |
|---|---|---|
| Johnson County | 0.51% | $709 |
| Pope County | 0.52% | $945 |
| Franklin County | 0.54% | $645 |
| Logan County | 0.48% | $716 |
| Yell County | 0.38% | $640 |
Tax Foundation, Property Taxes by State and County, 2026 edition (2024 Census data, owner-occupied homes).
Who to call
The county assessor handles values, the homestead credit and the freeze. The collector takes payment.
- Johnson County Assessor, Clarksville: 479-754-3863
- Pope County Assessor, Russellville: 479-968-7418
- Franklin County Assessor: Ozark 479-667-2415, Charleston 479-965-7797
- Logan County Assessor: Paris 479-963-2716, Booneville 479-675-3942
- Yell County Assessor: Danville 479-495-4857, Dardanelle 479-229-2693
Arkansas also charges a real estate transfer tax at closing: $3.30 per $1,000 of the sale price. Your contract says who pays it.
I'm a Realtor, not a tax advisor, and I'm not the assessor. The assessor's office has the final word on any parcel.
Questions people ask
How are property taxes calculated in Arkansas?
The county assesses a home at 20% of its market value, multiplies that by the millage rate where the home sits, and subtracts the homestead credit if it is your primary residence. One mill is $1 per $1,000 of assessed value. A $200,000 primary residence inside Clarksville city limits would owe about $1,472 for 2025 (billed in 2026): $2,072 before credits, less the $600 homestead credit.
What is the Arkansas homestead credit?
A credit against the property tax on your primary residence: $600 on 2025 taxes (billed in 2026) and $675 on 2026 taxes (billed in 2027). It is not automatic. You sign up with the county assessor, and the cutoff is October 15 of the year the bill is due.
When are property taxes due in Arkansas?
County collectors take payment from the first business day of March through October 15. After October 15 a 10% penalty applies. Taxes are billed a year behind, so 2025 taxes are paid in 2026.
Will my property taxes go up after I buy a home in Arkansas?
They can. Arkansas limits how fast a home's taxable value rises each year, and a sale resets that limit: the home is assessed at full value at the next assessment date. A seller's homestead credit and senior freeze don't transfer either. Ask the county assessor what the home will be assessed at after you buy it.
What is the millage rate in Clarksville and Russellville, Arkansas?
For tax year 2025, billed in 2026, the total inside Clarksville city limits (Clarksville School District) is 51.8 mills, and inside Russellville city limits (Russellville School District) it is 45.82 mills, per the state's millage report. Rates differ by school district and outside city limits.
Let's talk
Looking at a specific house and want to know what the taxes might be after you buy it? Call or text me the address.
Call or text: 903-824-2018Want the number for a specific house?
Send me the address. I'll look up the current assessment and millage and tell you what to confirm with the assessor.