Lawrence County Property Tax Calculator
Rate basis: Arkansas DFA Assessment Coordination Division, 2025 Millage Report (2026 Collections), issued March 2026.
How Lawrence County property taxes are calculated
Lawrence County's 9 mill county levy lands on every parcel in the county, city or rural, so the variation a reader sees comes from the school district and the city. Arkansas begins by assessing real property at 20% of market value. Millage for the district and city is then applied to that assessed figure at $1 per $1,000. Amendment 79 can hold taxable value below the assessed number, and a primary residence that qualifies takes the $600 credit once everything else is settled.
Here is the working for a $99,000 home in Walnut Ridge inside the Lawrence County School District, which carries a combined 45.3 mills for 2026 collections:
- $99,000 market value times 20% equals $19,800 assessed value.
- $19,800 times 45.3 divided by 1,000 equals $896.94 tax before credit.
- Subtract the $600 homestead credit to reach $296.94 estimated annual tax.
Move the same house to Imboden and the rate rises to 47.63 mills, giving $943.07 before credit and $343.07 after it. Same house, about $46 more per year. Note how little of that difference comes from the city: Imboden's levy is 1.7 mills and Walnut Ridge's is 1, so 0.7 mills of the 2.33 mill gap is municipal and the rest is the school district. Lawrence County's 9 mill county levy applies to both addresses equally, so it is not part of the difference at all.
Worked example uses rates from the Arkansas DFA 2025 Millage Report (2026 Collections). For the underlying method, see how Arkansas property tax is calculated.
Lawrence County millage rates by district and city
Each row below is a taxing combination published for Lawrence County for 2026 collections. The county column reads 9.0 on every line, which is the single most distinctive feature of this county's rate structure.
| School district | City or area | School | City | County | Overall |
|---|---|---|---|---|---|
| Lawrence County District | Rural | 35.3 | 0 | 9.0 | 44.3 |
| Lawrence County District | Black Rock | 35.3 | 1.4 | 9.0 | 45.7 |
| Lawrence County District | Portia | 35.3 | 1.7 | 9.0 | 46.0 |
| Lawrence County District | Powhatan | 35.3 | 2.2 | 9.0 | 46.5 |
| Lawrence County District | Alicia | 35.3 | 1.2 | 9.0 | 45.5 |
| Lawrence County District | Walnut Ridge | 35.3 | 1.0 | 9.0 | 45.3 |
| Hillcrest #22 | Rural | 35.9 | 0 | 9.0 | 44.9 |
| Hillcrest #22 | Lynn | 35.9 | 1.7 | 9.0 | 46.6 |
| Hillcrest #22 | Smithville | 35.9 | 1.2 | 9.0 | 46.1 |
| Hillcrest #22 | Strawberry | 35.9 | 1.1 | 9.0 | 46.0 |
| Hoxie #46 | Rural | 36.0 | 0 | 9.0 | 45.0 |
| Hoxie #46 | Hoxie | 36.0 | 1.6 | 9.0 | 46.6 |
| Hoxie #46 | Minturn | 36.0 | 1.1 | 9.0 | 46.1 |
| Hoxie #46 | Sedgwick | 36.0 | 1.3 | 9.0 | 46.3 |
| Hoxie #46 | Walnut Ridge | 36.0 | 1.0 | 9.0 | 46.0 |
| Sloan Hendrix #45 | Rural | 36.93 | 0 | 9.0 | 45.93 |
| Sloan Hendrix #45 | Imboden | 36.93 | 1.7 | 9.0 | 47.63 |
| Sloan Hendrix #45 | Ravenden | 36.93 | 1.5 | 9.0 | 47.43 |
| Pocahontas #19 | Rural | 32.81 | 0 | 9.0 | 41.81 |
| Westside #5 | Rural | 35.42 | 0 | 9.0 | 44.42 |
| County average | 35.72 | 1.41 | 9.0 | 45.71 |
Rows taken from the Arkansas DFA Assessment Coordination Division 2025 Millage Report, covering 2026 collections and issued March 2026. The report lists 20 taxing combinations for the county, and all 20 appear above. Three of the county's six school districts carry no city tier at all, because Pocahontas #19 and Westside #5 reach in only at the rural fringe and no incorporated city sits inside them.
Why two Lawrence County homes can have different tax bills
Lawrence County is the clearest example in Arkansas of a county levy that is identical everywhere. Every one of the 20 published combinations carries 9.0 mills of county tax, city or rural, so unlike Pope and Sharp counties a Lawrence County resident gains nothing at the county level by living outside a city. All of the county's 5.82 mill spread comes from schools and cities.
- The 9 mill county levy is heavier than the state average. Lawrence County's county column is 9.0 mills against a statewide average county levy of 7.93 mills. The city rows divide it as 1 mill county general, 5 mills county road, 1 mill county miscellaneous and 2 mills library. The rural rows swap the 1 mill miscellaneous for 2 mills library, which is why both total 9.
- Walnut Ridge sits inside two districts. A Walnut Ridge address pays 45.3 mills in the Lawrence County School District and 46.0 mills in Hoxie #46. Walnut Ridge city levies exactly 1 mill, which the report breaks into 0 city general plus 1 mill of city miscellaneous, making it the only Lawrence County city with that split.
- School levies span 32.81 to 36.93 mills. Pocahontas #19 is the cheapest district touching the county at 32.81 mills, of which 7.81 is bond. Sloan Hendrix #45 is the most expensive at 36.93 mills, all maintenance and operation plus 11.93 mills of bond. The 4.12 mill range is narrow, so the school choice matters less here than the city choice.
- Powhatan levies the highest city rate in the county. At 2.2 mills of general city tax, Powhatan's city levy is more than double Walnut Ridge's, and a Powhatan address pays 46.5 mills. That is a 1.2 mill gap over a Walnut Ridge address inside the same school district, driven entirely by municipal government.
Four of the county's six school districts are fringe districts. Hillcrest #22 fringes into Independence and Sharp counties, Sloan Hendrix #45 into Randolph County, Pocahontas #19 fringes in from Randolph County, and Westside Consolidated #5 fringes in from Craighead County. Two consolidations shaped the current map: Black Rock #40 consolidated with Walnut Ridge #19 to form the Lawrence County School District, and Lynn #76 merged with River Valley #22 to form Hillcrest #22. Millage is levied each November by the Lawrence County Quorum Court.
Source: DFA 2025 Millage Report (2026 Collections). See also the site's statewide millage rates reference for county-by-county comparison.
Walnut Ridge, Hoxie, Imboden and the rest of Lawrence County
Walnut Ridge
Walnut Ridge is the county seat and the largest city, and it is the one Lawrence County city split across two school districts. Inside the Lawrence County School District a Walnut Ridge address pays 45.3 mills; inside Hoxie #46 it pays 46.0. The courthouse at 315 W. Main Street holds both the assessor and the collector, so a Walnut Ridge resident can handle both offices in one building.
Hoxie
Hoxie is the only city that shares a name with a school district and sits inside it cleanly. A Hoxie city address pays 46.6 mills, made up of 36.0 school mills, a 1.6 mill city general levy and the 9 mill county rate. Hoxie #46's school levy is split unusually: 25 mills of maintenance and operation, 1.43 mills of other maintenance and operation, and 9.57 mills of bond.
Imboden and Ravenden
Imboden and Ravenden sit in the Sloan Hendrix #45 district and carry the two highest rates in the county, 47.63 and 47.43 mills. Both are driven by a combination of the county's most expensive school levy at 36.93 mills and city rates of 1.7 and 1.5 mills. Imboden's 47.63 mills is the highest rate available to any Lawrence County address.
Black Rock, Portia and Powhatan
These three cities all fall inside the Lawrence County School District but levy different city rates, producing 45.7, 46.0 and 46.5 mills. Powhatan's 2.2 mill levy is the highest in the county. Powhatan is also the historic former county seat, and the Northeast Arkansas Regional Archives there holds the county's early records, which survived an 1885 courthouse fire because they were kept in fireproof vaults.
Alicia, Lynn, Minturn, Sedgwick, Smithville and Strawberry
The remaining six incorporated towns levy between 1.1 and 1.7 mills. Alicia sits in the Lawrence County district at 45.5 mills, and Smithville and Strawberry are in Hillcrest #22 at 46.1 and 46.0. Lynn has the highest city rate in Hillcrest #22 at 1.7 mills, giving 46.6 mills, while Minturn and Sedgwick sit in Hoxie #46 at 46.1 and 46.3 mills.
City levy splits from the DFA millage report city breakdown. County history from the Association of Arkansas Counties Lawrence County page.
Lawrence County Assessor
Official name: Lawrence County Assessor's Office. Assessor: Becky Holder. The assessor discovers, lists and values all taxable property in the county, maintains ownership and classification records, administers homestead tax credit applications, certifies the assessment rolls to the County Clerk and the state, and works with the County Equalization Board on appeals. Payment is not this office's role.
Lawrence County splits its assessor phone lines by property type, which is worth knowing before you call: use (870) 886-1135 for real property and (870) 886-1113 for personal property. The county also publishes three ways to assess, in person at the courthouse, by phone on the personal property line, or online through scoutassess.com. The office's stated legal authority runs through Arkansas Constitution Amendment 79 and Arkansas Code Annotated Title 26, Chapter 26. Note that the DFA county officials directory lists the office at the P. O. Box while the county's own page lists both the street suite and the box; either reaches the same office.
Sources: Lawrence County Assessor and the DFA county officials directory. For the office split in general, see assessor versus collector in Arkansas.
Lawrence County Collector
Official name: Lawrence County Tax Collector. Collector: Stephanie Harris. The collector handles collection of current and delinquent ad valorem taxes for the county, municipalities, school districts, improvement districts and other taxing authorities, issues receipts, applies penalties and interest as prescribed by law, publishes delinquent tax lists and remits funds to the County Treasurer. Valuation is not this office's role.
The collector and the assessor occupy neighbouring suites at 315 W. Main Street, Suite 13 and Suite 14, and the county courts building is the central hub for county services. Lawrence County's website warns visitors to be careful with similarly named sites: there is a Lawrence County collector office in Missouri at a different address and phone number, and the Arkansas office is the one at Walnut Ridge with the (870) area code. The online payment route for the Arkansas county runs through the shared county payment portal.
Sources: Lawrence County Tax Collector and the Lawrence County online tax payment portal.
How to find a Lawrence County parcel and its exact tax
Lawrence County splits parcel records and tax records between two searches, both free to the public and both sponsored by county offices. The assessor sponsors the real estate side through ARCountyData and the collector sponsors the tax record side.
- Open the Lawrence County records page on ARCountyData and choose Real Estate Records to search by owner, address or parcel number.
- Read the market value and the assessed value. Assessed value is 20% of market value unless a cap or freeze holds taxable value lower.
- Identify the school district and the city. In Lawrence County the school district drives the variance and the city adds between 1.0 and 2.2 mills on top.
- Note the assessor's own warning: the county advises that records and mapping on third party portals update only periodically and may not be current. For a binding figure, call the office on the right line, (870) 886-1135 for real property or (870) 886-1113 for personal property.
- Use the collector's tax record search for balances, receipts and statements. It covers both real estate and personal property.
For personal property the assessor points owners to scoutassess.com, and personal property must be assessed annually between January 1 and May 31. New construction is handled differently from existing property, so if you have added a building the assessor's office is the place to report it.
Sources: Lawrence County Assessor, ARCountyData Lawrence County and the Lawrence County tax record search.
Paying Lawrence County property taxes
Lawrence County's collector collects current taxes from March 1 through the October 15 deadline, and county offices are open Monday to Friday from 8:00 a. m. to 4:30 p. m. Statewide, any real or personal property tax not paid by October 15 becomes delinquent and the collector applies a 10% penalty, with interest continuing to accrue on real property.
How the collector accepts payment
- In person: Suite 13 at 315 W. Main Street in Walnut Ridge, weekdays 8:00 a. m. to 4:30 p. m.
- By mail: P. O. Box 408, Walnut Ridge, AR 72476.
- Online: through the county payment portal, which was accepting tax year 2025 payments at the time of writing.
As a small rural county with an agricultural base, Lawrence County bills a mix of property types, and the collector's responsibilities page notes that the office publishes delinquent tax lists in accordance with statutory deadlines and applies penalties and interest as prescribed by law. Because the county's own pages do not publish a card fee schedule or a postmark rule, treat any online charge as stated by the portal at checkout rather than assuming a figure.
What happens after the deadline
Once taxes pass October 15 they are delinquent, the 10% penalty applies and interest accrues on real property. Unpaid real estate is eventually certified to the Commissioner of State Lands. The full timeline is in delinquent Arkansas property tax and redemption, and the statewide rules are in Arkansas property tax due dates.
Sources: Lawrence County Tax Collector, Lawrence County Assessor and the Lawrence County payment portal.
Homestead credit in Lawrence County
Arkansas reduces the tax on a primary residence through a credit that must be registered, not assumed. Lawrence County's assessor administers the applications, and the real property line is (870) 886-1135.
On the amount, the Arkansas DFA states that the maximum rose to $600 beginning with 2026 tax bills under Act 330 of 2025, and HB1103, enacted as Act 174 of 2026, raises it to $675 for assessment years beginning on or after January 1, 2026, which is what a 2027 bill will show. This page models a 2026 bill, so the calculator selector stays at $600. State law bars the credit after October 15 of the year following the assessment, and a parcel must qualify as a homestead before January 1 of the year after assessment, so filing early in the assessment year is safer than filing late.
Lawrence County also operates under the Amendment 79 protections, which cap annual taxable value growth at 5% for a homestead and 10% for other real property, with a possible freeze for owners 65 or older or disabled. The office that verifies and applies these is the same one that files the credit. The full filing walkthrough is in how to apply for the Arkansas homestead credit, and the freeze rules are in the Arkansas senior property tax freeze.
Sources: Lawrence County Assessor, Arkansas DFA property tax relief and HB1103 of 2026.
Appealing a Lawrence County assessment
Lawrence County's assessor page names the equalization route directly: working with the County Equalization Board to resolve appeals and ensure uniform assessments is listed among the office's duties, and the office cites Arkansas Code Annotated sections 26-26-910 and 26-26-1111 on equalization as its authority for that work.
- First step: contact the assessor's office and ask for an informal review of the property record. The DFA confirms the assessor must honour a request for an informal hearing before you petition the board.
- Formal route: apply in person, by petition or by letter to the secretary of the County Equalization Board.
- Deadline: the third Monday in August each year, statewide.
- Board hearings: the board must begin hearing appeals no later than the second Monday in August and must hold at least one day of hearings after normal business hours each week.
- After the board: the board's decision can be appealed to the County Court. All petitions to County Court must be filed by the second Monday in October, and the county court schedules a hearing no later than November 15.
- Paying while you appeal: penalties and delinquency returns are barred while an appeal is pending, and you get 30 days after a final decision to pay without penalty.
On evidence, the hearing follows the DFA model order: the assessor presents first, then you, then the assessor may rebut. If you bring material evidence that the assessor has not seen at least five business days before the hearing, the board may continue the hearing to give the assessor time to respond, so share your comparables in advance. The burden of proof is a preponderance of the evidence. See how to appeal a property tax assessment in Arkansas for the full process.
Sources: Lawrence County Assessor, DFA property valuation appeals to County Court and the AACD model hearing procedures.
Lawrence County property tax examples
The rows use Lawrence County's 45.71 mill average for 2026 collections plus the $600 credit. District and city boundaries move the true figure, so these are estimates rather than quotes.
| Market value | Assessed at 20% | Tax before credit | After $600 credit | Monthly |
|---|---|---|---|---|
| $99,000 (county median, rounded) | $19,800 | $905 | $305 | $25.42 |
| $100,000 | $20,000 | $914 | $314 | $26.18 |
| $250,000 | $50,000 | $2,286 | $1,686 | $140.46 |
| $400,000 | $80,000 | $3,657 | $3,057 | $254.73 |
| $500,000 | $100,000 | $4,571 | $3,971 | $330.92 |
Calculated at the 45.71 mill Lawrence County average for 2026 collections. Each row applies one $600 credit for a qualifying primary residence. An Imboden address at 47.63 mills would pay about 4% more on every row; a rural Pocahontas #19 address about 9% less at 41.81 mills.
Lawrence County median home value and median bill
Read this block as background only. None of the medians here enter the calculator, and none of them apply to one specific property.
Lawrence County has the lowest median home value in this group of five counties at $98,900 and a median bill of $461. The gap between the surveyed median and a millage-derived figure is the largest in the group: the median value times the 20% assessment ratio and the 45.71 mill average implies roughly $904, almost double the surveyed $461. A heavy county levy applied to low-value property, combined with Amendment 79 caps on long-held homes, is the plain explanation. One caution on population: the Association of Arkansas Counties quotes 16,216 from the 2020 Census, another directory quotes 17,415, and the ACS 5-year estimate used here is 16,238. The ACS figure carries a published table and method, so it is the one used.
Sources: B25077 median value, B25103 median tax and B01003 population. These are survey estimates and carry sampling error.
Lawrence County property tax questions
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The county average total millage is 45.71 mills for 2026 collections, blending 35.72 school mills, 1.41 city mills and 9.0 county mills. Published rates for individual taxing combinations run from 41.81 mills in the rural Pocahontas #19 tier to 47.63 mills for an Imboden address.
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Every parcel in Lawrence County carries a 9 mill county levy, totalling 9.0 on all 20 published combinations, city or rural. That is well above the statewide average county levy of 7.93 mills. The report splits the 9 mills into county general, road, miscellaneous and library lines and does distribute those lines differently between city and rural rows, but both tiers still total 9.0 mills.
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Pocahontas #19 rural is the cheapest at 41.81 mills, because that district levies only 32.81 school mills and carries no city tax. Sloan Hendrix #45 inside Imboden is the dearest at 47.63 mills, made up of 36.93 school mills, a 1.7 mill city levy and the 9 mill county rate. The spread is 5.82 mills.
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Walnut Ridge. A Walnut Ridge address pays 45.3 mills inside the Lawrence County School District and 46.0 mills inside Hoxie #46. The 0.7 mill difference comes from the district levies of 35.3 against 36.0, while the 1 mill Walnut Ridge city rate and the 9 mill county rate stay the same.
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The collector's office is open Monday to Friday, 8:00 a. m. to 4:30 p. m. and collects current taxes from March 1 to the October 15 deadline. Statewide, unpaid taxes become delinquent after October 15 and a 10% penalty applies.
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The assessor sponsors a free real estate search through ARCountyData and the collector runs a separate tax record search that covers real estate and personal property with receipts and statements. The county's own assessor page also points to scoutassess.com for personal property assessment.
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The assessor's office administers it. Lawrence County's assessor page lists administering homestead tax credit applications for eligible property owners as one of its key duties, and the office is reachable at (870) 886-1135 for real property or (870) 886-1113 for personal property.
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315 W. Main St., Suite 14, or P. O. Box 187, Walnut Ridge, AR 72476. The DFA county officials directory lists the P. O. Box while the county's own assessor page lists both, so either reaches the office.