Fort Smith property tax: where it goes

A Fort Smith house pays 1.15% of its taxable value in property tax. For a house at $178,100 of market value, that's about $1,448 a year.

Tax is levied on assessed value, which in Arkansas is 20% of market value, times the total millage (1 mill = $1 per $1,000 of assessed value); the homestead credit then reduces the tax on a homestead.

Arkansas collects property taxes a year in arrears: the bills due Oct. 15, 2026 use the 2025 millage (the state's 2025 Millage Report for 2026 collections). The 2026 millage is billed in 2027.

Who taxes this house

Taxing agency	Rate	On $178,100
Fort Smith School District (41.5 mills) (schools)	0.83%	$1,478
City of Fort Smith (8 mills)	0.16%	$285
Sebastian County (8 mills)	0.16%	$285
Arkansas homestead property tax credit	credit	−$600
Total	1.15%	$1,448

2025 tax year, payable Oct. 15, 2026 (Sebastian County).

Ways to pay less

Homeowners 65+ or disabled: freeze your assessed value. If you qualify for the homestead credit and are 65 or older or disabled, the taxable assessed value of your home can be frozen at its value at the next assessment date after you turn 65 or become disabled. Your tax can still change if millage rates change. How: Apply with the Sebastian County Assessor (real estate, homestead and freezes: 479-784-1516).

Dates

When	What
May 31	Personal property must be assessed by May 31 or a 10% penalty applies.
Oct 15	Property taxes are due March 1 through October 15; a 10% penalty applies to taxes not paid by October 15.
Oct 15	Homestead credit filing deadline for the current taxes payable.

Pay or manage it

Sources

Checked October 21, 2026. Every number here comes from the public sources listed, matched by our checker.

Rates change every year; this page shows when it was last checked. Nothing here is legal, tax or insurance advice.