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Updated 2025 Tax Year

Sevier County
Property Tax Guide

Everything you need to know about property taxes in Sevier County, AR. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
3.125% effective rate (varies by school district and special districts)
Exemptions
4+ Available
Section 1

How Property Tax Works

Sevier County, Arkansas operates under a property tax system that funds essential local services including schools, county operations, road maintenance, and emergency services. Property taxes are assessed annually based on market value and collected through a combination of county, school district, and special district levies. The county follows Arkansas state guidelines with property assessments at 20% of fair market value for residential properties.

The effective property tax rate in Sevier County is approximately 3.125% of assessed value as of the current levy year, though actual rates vary significantly by location within the county due to special taxing districts such as school districts, fire districts, and municipal improvement districts. Property owners should verify their specific rate based on their exact address, as rates can differ between municipalities, school zones, and special assessment areas within Sevier County.

Property taxes in Sevier County are administered by the County Assessor's office for assessment purposes and collected by the County Collector. The system operates on a calendar year assessment cycle, with taxes becoming due in two installments annually to help manage cash flow for property owners.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County GeneralVariesBasic county operations and services
School DistrictVariesLocal school district operations and debt service
State TaxVariesArkansas state property tax allocation
Special DistrictsVariesFire districts, library districts, other special services
Total Rate3.125%Combined rate for levy year 2020-2025

Note: This 3.125% rate represents the combined levy rate effective April 1, 2020, and applies to assessed value (20% of market value for residential property). Actual rates vary significantly by location within Sevier County depending on which school district, municipal boundaries, and special taxing districts apply to your specific property address. Contact the Sevier County Assessor's office to determine your exact rate.

The rate shown is applied to the assessed value, not the full market value of your property. Special districts for services like fire protection, libraries, or drainage may add additional millage rates depending on your property's location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Sevier County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Sevier County are additional property tax bills issued when there are changes in property ownership, new construction, or improvements that occur after the annual assessment date. These taxes ensure that property tax obligations are properly allocated between buyers and sellers during ownership transfers, and that new construction or major improvements are taxed proportionally for the remainder of the tax year.

Supplemental taxes are calculated based on the difference between the old assessed value and the new assessed value, prorated for the remaining months in the tax year. For example, if you purchase a home in July that was previously assessed at a lower value, or if you complete a major home addition mid-year, you may receive a supplemental tax bill covering July through December.

Common triggers include property sales, new construction completion, major renovations increasing property value, changes in property use classification, or corrections to previous assessments. The supplemental bill is separate from your regular annual property tax bill and has its own due date, typically within 30 days of issuance. Property owners should budget for potential supplemental taxes when planning major improvements or property purchases.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (20%): $60,000
  • Less: Homestead Tax Credit: $0 (requires application)
  • Net Taxable Value: $60,000
  • Annual Tax (3.125%): $1,875
  • Monthly Escrow: $156

Example 2: $600,000 Home with Homestead Credit

  • Market Value: $600,000
  • Assessed Value (20%): $120,000
  • Less: Homestead Tax Credit: Variable (application required)
  • Net Taxable Value: $120,000
  • Annual Tax (3.125%): $3,750
  • Monthly Escrow: $313

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (20%): $200,000
  • Less: Available Tax Credits: Variable (application required)
  • Net Taxable Value: $200,000
  • Annual Tax (3.125%): $6,250
  • Monthly Escrow: $521

Note: These calculations use the 3.125% combined rate and may vary based on your specific location within Sevier County. Tax credits shown require separate applications and are not automatically applied. Actual rates may differ based on special districts in your area.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Sevier County require property tax escrow accounts for loans with less than 20% down payment, though some lenders may require escrow regardless of down payment amount. Your lender collects monthly escrow payments along with your mortgage payment, deposits these funds in a separate account, and pays your property taxes directly to Sevier County when they become due.

Property taxes in Sevier County are typically due on April 15 and October 15 each year. Your lender will pay these installments from your escrow account and provide you with annual escrow statements showing payments made on your behalf. It's important to review these statements to ensure payments are made correctly and on time, as you remain ultimately responsible for the taxes even when paid through escrow.

Escrow accounts are analyzed annually, and your monthly payment may be adjusted based on changes in your property tax bill or insurance premiums. If your taxes increase due to reassessment or rate changes, your lender will increase your monthly escrow payment accordingly. You can request to remove escrow requirements once you reach sufficient equity in your home, typically 20-22%, though lenders may have additional requirements for escrow removal.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Sevier County? A: Property taxes are typically due on April 15 and October 15 each year. These represent the two installment payments for the current tax year.

Q: What tax credits are available and how do I apply? A: Arkansas offers several tax credits including the Homestead Tax Credit for primary residences, veterans disability credits, and senior/disabled homeowner credits. All credits require separate applications filed with the County Assessor's office and are not automatically applied.

Q: How does the Homestead Tax Credit work? A: The Homestead Tax Credit caps the annual increase in assessed value for your primary residence, typically limiting growth to 10% per year rather than reducing the market value. You must file an application with the County Assessor to receive this benefit.

Q: When does the County reassess properties? A: Arkansas law requires property reappraisal every three to five years. Sevier County follows the state schedule for comprehensive reappraisals, with annual updates for new construction and property sales.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Sevier County Board of Equalization within 30 days of receiving your assessment notice. Contact the County Assessor's office for appeal forms and procedures.

Q: What are the penalties for late payment? A: Late payments incur penalties and interest charges. Contact the Sevier County Collector's office for current penalty rates and payment options if you've missed the due dates.

Q: Can I pay my property taxes online? A: Check with the Sevier County Collector's office for current online payment options and accepted payment methods. Many Arkansas counties offer online payment systems for property taxes.

Q: Why did my tax bill increase when rates didn't change? A: Tax bills can increase due to property reassessment, new construction, loss of tax credits, or changes in special district assessments. Review your assessment notice to identify specific changes affecting your property.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
JANUARY - MARCH 2025dfa.arkansas.gov
02
County
Sevier County, Arkansas - Regulatory Basis Financial ...arklegaudit.gov
03
County
Miller County Budgetartransparency.gov
04
Tax Doc
Property Tax Centerportal.arkansas.gov
05
Arkansas.govportal.arkansas.gov
06
State
CONSTITUTION OF THE STATE OF ARKANSAS OF 1874jonesboroar.gov
07
State
State of Arkansas Tax Reform and Relief Legislative Task ...arkleg.state.ar.us
08
State
Residential Real Estate – Arkansas Department of Finance ...dfa.arkansas.gov
09
HomeToOwnsos.arkansas.gov
10
Uncodified Historic Legislation - Arkansas ...arkleg.state.ar.us
All sources verified as of 2025 Tax Year

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