Fulton County Property Tax Calculator
Rate basis: Arkansas DFA Assessment Coordination Division, 2025 Millage Report (2026 Collections), issued March 2026.
How Fulton County property taxes are calculated
Arkansas sets assessed value at one fifth of market value. Fulton County then taxes that figure at the millage attached to the parcel's school district and city, where a mill raises $1 per $1,000 of assessed value, and the primary-residence credit comes off at the end.
Take a $180,000 home inside Salem, which sits in the Salem #30 district and pays a 5 mill city levy for a combined 42.5 mills:
- $180,000 market value times 20% equals $36,000 assessed value.
- $36,000 times 42.5 divided by 1,000 equals $1,530.00 tax before credit.
- Subtract the $600 credit for $930.00 estimated annual tax, or $77.50 a month.
Move the same house into the rural tier of Highland #42 at 36.00 mills and the tax before credit falls to $1,296.00, or $696.00 after the credit. Identical market value, $234.00 less per year, decided only by which taxing combination the parcel sits in.
Four school districts and several cities go into the county average, which makes it a sound opening figure and not an answer. The statewide arithmetic is walked through in how Arkansas property tax is calculated.
Fulton County millage rates by district, city and rural area
The 11 lines below are every taxing combination the state published for Fulton County for 2026 collections, from the rural Highland #42 tier up to a Viola city address. Each line's school, city and county columns reach its overall figure, and rural lines leave the city column empty because they sit outside every town.
| School district | City or area | School | City | County | Overall |
|---|---|---|---|---|---|
| Mammoth Spring #2 | Rural | 35 | 0 | 6 | 41 |
| Mammoth Spring #2 | Mammoth Spring | 35 | 5 | 6 | 46 |
| Salem #30 | Rural | 31.5 | 0 | 6 | 37.5 |
| Salem #30 | Horseshoe Bend | 31.5 | 5 | 6 | 42.5 |
| Salem #30 | Salem | 31.5 | 5 | 6 | 42.5 |
| Viola #15 | Rural | 40.19 | 0 | 6 | 46.19 |
| Viola #15 | Viola | 40.19 | 5 | 6 | 51.19 |
| Highland #42 | Rural | 30 | 0 | 6 | 36 |
| Highland #42 | Ash Flat | 30 | 2 | 6 | 38 |
| Highland #42 | Cherokee Village | 30 | 5 | 6 | 41 |
| Highland #42 | Hardy | 30 | 2.9 | 6 | 38.9 |
| County average | 33.17 | 4.27 | 6 | 41.89 |
Fulton County lines come from the Arkansas DFA Assessment Coordination Division 2025 Millage Report, which covers 2026 collections and was issued in March 2026. It prints 11 taxing combinations for this county and a county average of 41.89 mills.
Two details in the state report matter for Fulton County addresses. The Highland #42 district is a Sharp County district that fringes into Fulton and Izard counties, so a Highland #42 parcel can sit on either side of the Fulton line. The report also records Mammoth Spring #2 fringing into Sharp County and Viola #15 fringing into Baxter County, which is why a district name on a bill does not always follow the county boundary.
Why two Fulton County homes can have different tax bills
Fulton County levies the same 6 mills on all 11 published lines, so the school and city columns create nearly the entire spread. The rural Highland #42 tier at 36.00 mills sits at the bottom and a Viola city address at 51.19 mills at the top, a gap of 15.19 mills.
- On the median-priced home the gap is $346 a year. A $114,000 home generates $821 of tax before credit at 36.00 mills and $1,167 at 51.19 mills. Same house, same county, different district line.
- Two cities inside one district pay different rates. Hardy and Cherokee Village both sit inside Highland #42, which charges 30 school mills and 6 county mills. Hardy adds 2.9 city mills for 38.9 mills overall, while Cherokee Village adds 5 for 41. Hardy therefore pays $886.92 before credit on a $114,000 home against $934.80 in Cherokee Village, a $47.88 difference.
- Salem and Horseshoe Bend land on the same number. Both sit inside Salem #30 and both levy 5 city mills, so both pay 42.5 mills. The rural tier of that same district pays 37.5 mills, which is $114 a year less on the median home.
- Viola carries the heaviest school levy in the county. Viola #15 raises 40.19 school mills, made up of the 25 mill maintenance and operation levy plus 15.19 mills of bond debt. That bond line is why a Viola address tops the county at 51.19 mills.
No city in Fulton County appears under two school districts in the state report. Every incorporated place in the county belongs to exactly one district in this table, so the split to watch here is a city address against the rural tier of the same district rather than a city straddling a boundary.
Salem, Mammoth Spring, Cherokee Village and the rest of Fulton County
Salem
Salem is the county seat and the town where both the assessor and the collector keep their offices, so most in-person business happens here. A Salem city address pays 42.5 mills: 31.5 school mills, a 5 mill city levy and the 6 mill county rate. The rural tier of the same district pays 37.5 mills, so a parcel just outside the city line saves 5 mills, which is $114 a year on a $114,000 home.
Mammoth Spring
Mammoth Spring has its own school district and pays 46 mills in the city, made up of 35 school mills, 5 city mills and 6 county mills. The Mammoth Spring #2 district fringes into Sharp County, so it covers parcels on both sides of the county line. The rural tier drops to 41 mills, which is $114 a year less on the median home than the city figure.
Cherokee Village and Hardy
Both belong to the Highland #42 district, a Sharp County district that reaches into Fulton County. Cherokee Village pays 5 city mills and lands at 41 mills overall. Hardy pays 2.9 city mills and lands at 38.9, and Ash Flat pays 2 city mills for 38. The state report's city millage breakdown shows Hardy's 2.9 as city general tax and the Cherokee Village and Ash Flat levies as city general tax as well.
Viola and Horseshoe Bend
Viola has the highest rate in the county at 51.19 mills because its school district carries a 15.19 mill bond levy on top of 25 mills of maintenance and operation. Horseshoe Bend is the mirror image: it sits inside Salem #30 and pays 42.5 mills, the same as Salem city, while its rural neighbours in the same district pay 37.5.
Fulton County Assessor
The Fulton County Assessor's Office values real and personal property, maintains ownership and parcel records, applies the Amendment 79 homestead provisions and handles legal exemptions. Valuation questions belong here. Payment does not.
The assessor's own page explains that real property is reviewed every three to five years under the state mandated reappraisal cycle, with the Arkansas Assessment Coordination Division deciding between three and five based on market growth. Personal property is different: it must be listed every year between January 1 and May 31, and property assessed after May 31 is subject to a 10% late assessment penalty by state law. First-time assessments and new residents cannot be handled by telephone, but a business can mail, fax or bring its form to the office.
One source note. The Arkansas.gov county portal still lists Brad Schaufler as the Fulton County assessor, but the county's own assessor page and the DFA Assessment Coordination Division county officials list both name Cari Long, whose office carries the same (870) 895-3592 number the portal shows. This page uses Cari Long because the county's own page and the state's current officials list agree.
Sources: Fulton County Assessor, Arkansas DFA county officials list and Arkansas.gov Fulton County portal entry, which is the conflicting listing named above. For the office split in general, see Arkansas property tax assessor versus collector.
Fulton County Collector
The Fulton County Collector's Office bills and collects real and personal property tax for the county, its cities, its school districts and its improvement districts, then turns the revenue over to the county treasurer. The collector does not set values.
Two collection rules catch people out. Arkansas law requires personal property tax to be paid with or before real estate tax, so the collector cannot accept a real estate payment while a personal property balance is open. The office also accepts debit or credit cards only by telephone at the 2.49% fee stated on the county's collector page.
Source: Fulton County Collector.
How to look up a Fulton County parcel and its tax
Fulton County runs one sponsored platform for both halves of the job. ARCountyData hosts a free real estate record search sponsored by the assessor and a separate tax record search sponsored by the collector, so parcel details and payment history sit on the same service.
- Open the Fulton County real estate records search on ARCountyData and search by owner, address or parcel number. The assessor's sponsored search covers the county's 34,740 parcels and shows ownership, legal description, land and building data and valuation history.
- Compare the market value with the assessed value. The second should be one fifth of the first, except where an Amendment 79 cap or a senior freeze has pinned taxable value lower.
- Note the school district and the city or area, then find that exact combination in the table above. In Fulton County the district name is the deciding field.
- Switch to the collector's tax record search to see what was billed, what was paid and whether a receipt is on file. That search accepts last name or business name, first name, address, tax year, PPAN or parcel number, taxpayer ID, tax book, receipt date range, receipt number, property type and school district code.
- If a boundary or district question remains, call the assessor's office on (870) 895-3592. The school district codes the collector's advanced search uses include 02C, 02R, 15C, 15R, 30C, 30H, 30R, 42A, 42C and 42H.
Sources: ARCountyData Fulton County records, including the assessor's sponsored free search, the parcel count and the assessor and collector data refresh dates, and Fulton County tax record search, which lists the search fields and school district codes. The millage table above comes from the Arkansas DFA 2025 Millage Report (2026 Collections).
Paying Fulton County property taxes
Fulton County's tax books open on the first business day of March and the statewide deadline is October 15. Anything unpaid after that date is delinquent and the collector adds a 10% penalty, and the delinquent list is delivered to a legal newspaper and published within seven days.
Payment methods documented by the collector
- By mail: a check or money order sent to P.O. Box 126, Salem, AR 72576.
- By telephone: call the office on (870) 895-2457 and pay with a debit or credit card. The county states a 2.49% fee for this route.
- In person: at the collector's office in Salem during posted hours.
Fulton County also allows installment payments on current tax between the first business day of March and October 15, which is useful for a bill you know is coming. If a statement contains an error, or lists property you no longer own, the collector asks that you call the office rather than pay it. The statewide picture on deadlines and penalties is in Arkansas property tax due dates, and unpaid balances are covered in delinquent property tax and redemption in Arkansas.
Source: Fulton County Collector.
Homestead credit in Fulton County
A qualifying primary residence can claim the homestead credit, which Fulton County administers through the assessor's office. Nothing happens automatically. After a deed reaches the clerk, the assessor mails a homestead form to the new owner, and applying is the owner's job.
The assessor's own page currently quotes a maximum homestead credit of $375 per year. That figure is out of date. The maximum on a 2026 tax bill is $600 under Act 330 of 2025, and it rises to $675 on 2027 tax bills under HB1103, now Act 174 of 2026, which amended Ark. Code 26-26-1118(a)(1)(A). This page uses $600 because the calculator models a bill you would pay now, and the state statutes are the controlling source. The full filing walkthrough is in the Arkansas homestead credit for 2026.
Fulton County sits under the Amendment 79 regime like every other county. A homestead's taxable value can climb no more than 5% in a year and other real property no more than 10%, and owners aged 65 or over, or disabled under Social Security rules, may qualify for more relief with proof. See Arkansas Amendment 79 limits.
Sources: Fulton County Assessor, Act 330 of 2025, HB1103, Act 174 of 2026 and DFA property tax relief (Arkansas).
Appealing a Fulton County assessment
Start with the assessor. State law obliges the Fulton County Assessor's Office to grant an informal hearing on a value change before a formal petition is lodged, and most questions end at that stage.
If it does not, the next step is the Fulton County Board of Equalization. Applications are made in person, by petition or by letter to the secretary of the county equalization board, and the county clerk or the clerk's designee serves as that secretary.
- Where to file: the Fulton County Clerk's office, Fulton County Courthouse, 123 South Main Street, Salem, AR 72576.
- Clerk's phone: (870) 895-3310.
- Filing window: applications are accepted from July 1 up to the third Monday in August, and the board begins hearing appeals no later than the second Monday in August.
- Evidence that matters: parcel records and sale prices for comparable properties in the same district, with any differences between your property and the comparables noted before the hearing.
- Decision timetable: the board notifies the owner in writing within 10 business days of the hearing, and a further appeal goes to the County Court by the second Monday in October.
The board rules on value, not on how high a tax bill feels. It also has no jurisdiction over the assessor's determination that a property is exempt, or over the valuation of agricultural land, pastureland or timberland set by the state's guidelines. The broader process is covered in how to appeal a property tax assessment in Arkansas.
Sources: Arkansas County Boards of Equalization model hearing procedures, Arkansas DFA guide to property valuation appeals to County Court and Fulton County and Circuit Clerk.
Fulton County property tax examples
These rows use the Fulton County average of 41.89 mills for 2026 collections with the $600 homestead credit applied. Treat them as estimates, because your parcel sits in one named district and city combination rather than at the county average.
| Market value | Assessed at 20% | Tax before credit | After $600 credit | Monthly |
|---|---|---|---|---|
| $100,000 | $20,000 | $838 | $238 | $19.82 |
| $114,000 (county median, rounded) | $22,800 | $955 | $355 | $29.59 |
| $200,000 | $40,000 | $1,676 | $1,076 | $89.63 |
| $250,000 | $50,000 | $2,095 | $1,495 | $124.54 |
| $500,000 | $100,000 | $4,189 | $3,589 | $299.08 |
All five rows are worked at the 41.89 mill Fulton County average with a single $600 credit. A $50,000 home raises less tax than the credit is worth at this rate, so the credit clears the bill rather than generating a refund.
Fulton County median home value and median tax
The two Census figures below are background, not inputs. They do not drive the calculator and they say nothing about any single parcel in Fulton County.
The gap between the two figures is the useful part. Running the median home value through the 20% assessment ratio at the 41.89 mill county average implies about $955 of tax before credit, well above the surveyed median of $533. That difference comes from where median-priced owner-occupied homes actually sit among the county's four school districts, from Amendment 79 caps holding taxable value below full assessed value, and from the homestead credit applied to many of those bills. Set the two survey figures against each other, and against the other 74 counties, rather than against the calculator.
Sources: B25077, median value; B25103, median tax; B01003, population. Survey estimates that carry sampling error.
Fulton County property tax questions
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The county average total millage is 41.89 mills for 2026 collections, blending 33.17 school mills, 4.27 city mills and 6.00 county mills. Published combinations run from 36.00 mills in the rural Highland #42 tier to 51.19 mills for a Viola city address.
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A Viola city address, at 51.19 mills. Viola #15 raises 40.19 school mills, and 15.19 of that is bond debt on top of the 25 mill maintenance and operation levy. Viola city adds 5 city mills and the county adds 6, which is 15.19 mills above the cheapest combination in the county.
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Both sit inside Highland #42, which charges the same 30 school mills and 6 county mills. The difference is the city levy: Hardy charges 2.9 mills and Cherokee Village charges 5, so Hardy lands at 38.9 mills and Cherokee Village at 41. On a $114,000 home that is $47.88 a year.
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By check or money order to the Fulton County Collector at P.O. Box 126, Salem, AR 72576, by telephone on (870) 895-2457 with a debit or credit card, or in person at the collector's office in Salem. The county states a 2.49% fee on card payments by phone.
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Yes. The collector's page states that taxpayers may pay in installments from the first business day of March through October 15. Arkansas law still requires any personal property tax to be paid with or before a real estate payment.
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Apply through the Fulton County Assessor's Office in Salem by October 15 for the current taxable year. The assessor sends a homestead form to the new owner after a property transaction is recorded, and the homeowner is responsible for filing it. The maximum credit is $600 on 2026 bills.
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Request an informal review from the assessor first, which Arkansas law requires the office to honour. If that fails, file with the Fulton County Board of Equalization through the County Clerk's office at 123 South Main Street in Salem on or before the third Monday in August, and bring parcel records and comparable sale prices.
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Two reasons are common. Your parcel uses its own school district and city combination rather than the 41.89 mill county average, and Amendment 79 caps can hold taxable value below 20% of market value. The cap runs at 5% a year for a homestead and 10% for other property.
Nearby county pages
Official sources
County average and the Fulton County per-district millage table used on this page.
Officeholder, address, telephone and fax, hours, personal property rules, the three to five year review cycle and the outdated $375 credit figure.
Collection window, installment payments, the 2.49% card fee and the delinquency and publication sequence.
Board of Equalization filing address for appeals, plus clerk contact details.
The assessor's sponsored free search, the 34,740 parcel count and the assessor and collector data refresh dates.
The search fields and school district codes a resident uses to find a bill.
Current assessor and collector entries, used to resolve the stale name on the state portal.
The conflicting assessor listing named in the assessor section above.
The state credit rules, the age 65 and disabled freeze, and the 5% and 10% value caps.
The statute behind the $600 ceiling on a 2026 tax bill.
The 2026 act that lifts the ceiling to $675 from 2027 bills, amending Ark. Code 26-26-1118(a)(1)(A).
The third-Monday-in-August filing date, how a hearing runs and when a decision issues.
The step after the board, filed with the county clerk by the second Monday in October.
The median value table used above, 2024 five-year release.
The median tax table, five-year 2024 release.
The population table, five-year 2024 release.