Miller County Property Tax Calculator
Rate basis: Arkansas DFA Assessment Coordination Division, 2025 Millage Report (2026 Collections), issued March 2026.
How Miller County property taxes are calculated
Market value is trimmed to 20% to reach assessed value. Miller County multiplies that by the millage carried by the parcel's district and city, the equivalent of $1 per $1,000 of assessed value, before the residence credit is deducted.
Here is the working for a $180,000 home inside Texarkana that falls in the Genoa #1 district, the dearest combination published for the county at 66.30 mills:
- $180,000 market value times 20% equals $36,000 assessed value.
- $36,000 times 66.3 divided by 1,000 equals $2,386.80 tax before credit.
- Subtract the $600 credit for $1,786.80 estimated annual tax, or $148.90 a month.
Move the same house into the rural tier of the Texarkana #7 district at 47.70 mills and the tax before credit drops to $1,717.20, or $1,117.20 after the credit. That is $669.60 a year on one identical house, decided by the district rather than the address city.
An average drawn from four school districts and three millage-levying cities opens the estimate but cannot close it. The broader method is explained in how Arkansas property tax is calculated.
Miller County millage rates by district, city and rural area
Miller County publishes eight combinations and all are shown. Unincorporated parcels carry a blank city column and pay only the school and county levies, while each line's school, city and county mills total the overall rate exactly.
| School district | City or area | School | City | County | Overall |
|---|---|---|---|---|---|
| Fouke #15 | Rural | 49 | 0 | 8.8 | 57.8 |
| Fouke #15 | Fouke | 49 | 4.9 | 8.8 | 62.7 |
| Genoa #1 | Rural | 47 | 0 | 8.8 | 55.8 |
| Genoa #1 | Texarkana | 47 | 10.5 | 8.8 | 66.3 |
| Texarkana #7 | Rural | 38.9 | 0 | 8.8 | 47.7 |
| Texarkana #7 | Texarkana | 38.9 | 10.5 | 8.8 | 58.2 |
| Lafayette County District | Rural | 32.8 | 0 | 8.8 | 41.6 |
| Lafayette County District | Garland | 32.8 | 2.5 | 8.8 | 44.1 |
| County average | 41.93 | 7.10 | 8.80 | 54.28 |
Miller County lines come from the Arkansas DFA Assessment Coordination Division 2025 Millage Report for 2026 collections, issued March 2026. It prints eight taxing combinations for the county at a county average of 54.28 mills.
The state report records two structural facts for Miller County. First, the Texarkana #7 school district fringes out of Miller County into Hempstead County, and the Lafayette County District fringes into Miller, Columbia and Nevada counties, so two of the county's four districts are headquartered elsewhere. Second, the report lists a voluntary millage note for the county: 0.5 mill for soil and water conservation, plus city levies in Texarkana for the general fund at 10 dollars, the county corrections centre at 10 dollars and animal control at 20 dollars. Those dollar amounts are not millage and are printed as flat charges in the state report.
Why two Miller County homes can have different tax bills
All eight Miller County lines carry the same 8.8 mill county levy, which leaves the school and city columns responsible for the full 24.70 mill spread. The rural Lafayette County District tier at 41.60 mills is the cheapest line, and a Texarkana address inside Genoa #1 at 66.30 mills is the dearest.
- On the median-priced home the gap is $761 a year. A $154,000 home generates $1,281 of tax before credit at 41.60 mills and $2,042 at 66.30 mills. That is the largest county-internal spread of the five counties in this batch, and the house is identical.
- Texarkana sits in two school districts. A Texarkana address pays 66.30 mills inside Genoa #1, where the school levy is 47 mills, and 58.20 mills inside Texarkana #7, where the school levy is 38.9 mills. That is an 8.1 mill difference inside one city, worth $249.48 a year on a $154,000 home. The 10.5 mill Texarkana city levy and the 8.8 mill county rate are the same in both.
- Texarkana levies more than four times what Fouke does. Texarkana's 10.5 mill city levy is made up of city general tax only. Fouke levies 4.9 mills and Garland levies 2.5 mills, which is the lowest city rate published for Miller County. A Garland address inside the Lafayette County District lands at 44.10 mills, the second cheapest combination in the county.
- Fouke carries the highest school levy in the county. Fouke #15 raises 49 school mills, made up of a 25 mill maintenance and operation levy, a 0.1 mill other-maintenance line and 23.9 mills of other bond. That bond line is why a Fouke city address reaches 62.70 mills even though Fouke levies only 4.9 city mills.
The practical lesson in Miller County is that the school district outranks the city in importance. Crossing from Genoa #1 into Texarkana #7 inside the same city is worth more than moving from Texarkana city limits into Fouke city limits.
Texarkana, Fouke, Garland City and the rest of Miller County
Texarkana
Texarkana is the county seat and the only city in Miller County with two rates. Inside the Genoa #1 district a Texarkana address pays 66.30 mills, the dearest combination in the county. Inside the Texarkana #7 district the same address pays 58.20 mills. Both carry the same 10.5 mill Texarkana city levy and the same 8.8 mill county figure. The assessor works from suite 100 and the collector from suite 111 at 400 Laurel Street, both in Texarkana.
Fouke
Fouke sits in its own district and pays 62.70 mills in the city, made up of 49 school mills, 4.9 city mills and 8.8 county mills. The Fouke #15 school levy is the heaviest in Miller County and it carries 23.9 mills of bond debt on top of the maintenance and operation levy. The rural tier of the district drops to 57.80 mills, which is $301.76 a year less on a $154,000 home than the city figure.
Garland City
Garland sits inside the Lafayette County District, a district that fringes in from Lafayette County and reaches into Miller, Columbia and Nevada counties. Garland levies 2.5 city mills, the lowest city rate published for Miller County, and the combination lands at 44.10 mills, which is the cheapest city address in the county. The school levy in that district is 32.8 mills, the lowest of the four.
Rural Miller County
Rural parcels pay no city levy, and the rural tiers hold the two cheapest rates in Miller County: 41.60 mills in the Lafayette County District and 47.70 mills in the Texarkana #7 district. Rural Fouke #15 at 57.80 mills is the dearest rural tier, which is more expensive than a Texarkana or Fouke city address in the Texarkana #7 district.
Miller County Assessor
The Miller County Assessor's Office appraises and assesses all real property between the first Monday of January and the first of July, and all personal property between the first Monday in January and May 31. It also maintains the real estate records the public can search.
Miller County is one of the few counties on this site that states its reappraisal cycle in a fixed figure rather than a range. The assessor's page says the county is required to conduct a county-wide reappraisal every four years. Personal property can be assessed online, in person, by phone, by mail or by fax, which is a wider set of routes than most counties publish, and May 31 is the deadline with a 10% penalty applied by state law after that date. The assessor's website also names five cities inside the county's approximately 636 square miles: Texarkana, Fouke, Genoa, Doddridge and Garland City.
Sources: Miller County Assessor and Miller County Assessor's Office website for the officeholder, address, hours, named staff, the four year reappraisal cycle and the personal property assessment routes. For the office split in general, see Arkansas property tax assessor versus collector.
Miller County Collector
The Miller County Collector's Office collects municipal, county, school and improvement district taxes and turns the funds over to the county treasurer each month. The collector does not set values.
Miller County publishes two rules that are easy to miss. Partial payments cannot be accepted on any delinquent tax, though they are accepted on current taxes in person, by mail or online. And the collector's office carries a coin availability notice: because the United States Mint no longer produces pennies, cash payments must be for the exact amount once existing penny supplies are exhausted. The office also states that taxpayers may pay by debit or credit card, check or money order, and that a balance not paid by October 15 is delinquent with a 10% penalty plus other additional fees.
Sources: Miller County Collector for the collection window, the statement mailing and call-by dates, the coin notice, the partial payment rules and the delinquency penalty, and Miller County Collector tax help site for the payment routes and the portal fee note.
How to look up a Miller County parcel and its tax
Miller County runs three connected services on the Texarkana platform it shares with the assessor and the collector. Real property records come from the assessor, personal property assessment runs separately, and the collector's site adds the payment and tax help tools on top.
- Open the Miller County real property record search used by the assessor and search by owner name, address or parcel number. The assessor's own site lists real estate records as available for public research, and its mapping layer is the same system.
- Record the market value and the assessed value. Expect the second to be 20% of the first, and read a smaller figure as a sign that a cap or a freeze is at work.
- Identify the city or area and the school district, then find that pairing above. Miller County's four districts run from 32.8 to 49 school mills, and Texarkana appears in two of them.
- Switch to the collector's payment tools to see the balance due, the receipts on file and whether a partial payment has already been applied. Remember that partial payments are accepted on current taxes only.
- For personal property rather than real estate, use the assessor's separate personal property lookup, which is a different system from the real property search and requires the county ID for Miller County.
Sources: Miller County Assessor's Office website for the real property record search and the separate personal property assessment lookup, and Miller County Collector tax help site for the pay online and search tax records tools. The millage rows come from the Arkansas DFA 2025 Millage Report (2026 Collections).
Paying Miller County property taxes
Miller County's tax books are open for payment from the first business day of March through October 15 without penalty. A balance not paid by October 15 is delinquent and a 10% penalty is added along with other additional fees.
Payment methods stated by the collector
- Online: through the collector's pay taxes online tool. The collector notes that a debit or credit card payment carries a small portal fee that goes to the payment processor rather than to the office.
- In person: at the Miller County Courthouse, 400 Laurel Street, Suite 111, Texarkana, Monday to Friday from 8:00 a.m. to 4:30 p.m., excluding holidays and posted closures.
- By mail: to 400 Laurel Street, Suite 111, Texarkana, AR 71854. The collector asks that mailed payments go out by October 15 to avoid penalties.
The collector's site adds one deadline rule worth knowing: if October 15 falls on a weekend or a holiday, the next business day is allowed without extra charges. Miller County also accepts partial payments on current taxes in person, by mail or online, but not on delinquent taxes. The statewide picture is in Arkansas property tax due dates, and the delinquency sequence in delinquent property tax and redemption in Arkansas.
Sources: Miller County Collector for the tax book window, the payment options and the delinquency penalty, and Miller County Collector tax help site for the partial payment rule, the portal fee note and the weekend deadline rule.
Homestead credit in Miller County
Miller County runs the homestead credit for qualifying primary residences out of the assessor's office at 400 Laurel Street. No credit is granted without a filing from the owner.
Two credit maximums apply depending on the bill you are looking at. A 2026 tax bill carries a maximum credit of $600 under Act 330 of 2025. From the 2027 tax bills the maximum rises to $675 under HB1103, now Act 174 of 2026, which amended Ark. Code 26-26-1118(a)(1)(A). The calculator on this page models a 2026 bill, which is why it uses $600. The full filing walkthrough is in the Arkansas homestead credit for 2026.
Miller County sits under Amendment 79 as well. A homestead's taxable value is capped at a 5% annual increase and other real property at 10%, and the freeze is available to owners who are 65 or older or fully disabled. See Arkansas Amendment 79 limits.
Sources: Act 330 of 2025, HB1103, Act 174 of 2026, DFA property tax relief rules and Miller County Assessor's Office website for the filing office and hours.
Appealing a Miller County assessment
Start with the assessor's office on (870) 774-1502. A changed value can be challenged there informally before any petition is filed, which the county recommends as the first step.
If it does not, the next step is the Miller 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 Miller County Clerk's office, 400 Laurel Street, Suite 105, Texarkana, AR 71854.
- Clerk's phone: (870) 774-1501.
- 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: proof of the true value, normally nearby sale prices in the same district, submitted at least five business days 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.
Statute strips two questions from the board. Whether a property is exempt is settled at the assessor's office, and farm, pasture or timber valuation follows state guidelines rather than board judgement.
Sources: Miller County courthouse directory for the county clerk's suite and telephone number, Arkansas County Boards of Equalization model hearing procedures and Arkansas DFA guide to property valuation appeals to County Court.
Miller County property tax examples
These rows use the Miller County average of 54.28 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 | $1,086 | $486 | $40.47 |
| $154,000 (county median, rounded) | $30,800 | $1,672 | $1,072 | $89.32 |
| $200,000 | $40,000 | $2,171 | $1,571 | $130.93 |
| $250,000 | $50,000 | $2,714 | $2,114 | $176.17 |
| $500,000 | $100,000 | $5,428 | $4,828 | $402.33 |
The figures use the 54.28 mill Miller County average with a single $600 credit applied. The credit stops at the tax owed, so a home under about $55,269 pays nothing at all.
Miller County median home value and median tax
The numbers below are comparative statistics. They are excluded from the calculator and do not represent any one Miller County property.
Miller County shows the largest median annual tax in this batch at $934, set against the second highest median home value. Working that value through the 20% assessment ratio at the 54.28 mill county average gives roughly $1,672 before any credit, far above the surveyed $934. Amendment 79 caps hold taxable value under full assessed value, many median-priced parcels sit in the cheaper Texarkana #7 and Lafayette County District tiers, and the residence credit trims a large share of these bills. Read these figures as survey context alongside the other counties, not as a substitute for the calculator.
Sources: B25077, median value; B25103, median tax; B01003, population. Survey estimates that carry sampling error.
Miller County property tax questions
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The county average total millage is 54.28 mills for 2026 collections, blending 41.93 school mills, 7.10 city mills and 8.80 county mills. Published combinations run from 41.60 mills in the rural Lafayette County District tier to 66.30 mills for a Texarkana address inside Genoa #1.
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Because Texarkana crosses two school districts. A Texarkana parcel pays 66.30 mills inside Genoa #1, where the school levy is 47 mills, and 58.20 mills inside Texarkana #7, where the school levy is 38.9 mills. The 10.5 mill city levy and the 8.8 mill county rate are identical in both cases.
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The Miller County Assessor's Office states that the county is required to conduct a county-wide reappraisal every four years, and that real property is appraised between the first Monday of January and the first of July. Personal property is assessed every year between January 2 and May 31.
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A 10% penalty is applied by state law to property not assessed by the deadline. Miller County accepts personal property assessments online, in person, by phone, by mail or by fax, which is a wider set of routes than most Arkansas counties publish.
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Yes, on current taxes, in person, by mail or online. Partial payments cannot be accepted on any delinquent taxes. Taxes are due from the first day of March to October 15, and if October 15 falls on a weekend or holiday the collector allows the next business day without extra charges.
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Because the collector's office carries a coin availability notice. With the United States Mint no longer producing pennies, the office warns that once existing penny supplies are exhausted, cash payments must be for the exact amount. Debit or credit card, check and money order payments are unaffected.
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File with the Miller County Assessor's Office at 400 Laurel Street, Suite 100, in Texarkana, open Monday to Friday from 8:00 a.m. to 4:30 p.m. The maximum credit is $600 on a 2026 tax bill and rises to $675 from 2027 tax bills. Only one primary residence per owner qualifies.
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Ask the assessor's office for an informal review on (870) 774-1502 first. If the value stands, file with the Miller County Board of Equalization through the county clerk at 400 Laurel Street, Suite 105, before the third Monday in August, with parcel records and comparable sale prices from the same school district.
Nearby county pages
Official sources
County average and the Miller County per-district millage table, district fringe notes and the voluntary millage note used on this page.
Officeholder, suite address, hours, named staff, the four year county-wide reappraisal cycle and the January 2 to May 31 personal property window.
The real property record search, the separate personal property lookup, the office hours and the list of cities inside the county.
Officeholder, suite address, hours, the March 1 to October 15 tax book window, the statement mailing schedule, the coin availability notice, the partial payment rules and the delinquency penalty.
The online payment tool, the tax record search, the portal fee note and the weekend deadline rule.
The real property record search the assessor's site links to. This host returns a restricted page to automated requests.
The suite numbers and telephone numbers for the assessor, collector, clerk, treasurer and county judge used on this page.
The credit mechanic, the homestead value cap, and the freeze for owners 65 or older or disabled.
The statute fixing the credit at $600 for the current bill cycle.
The 2026 act raising the ceiling to $675 from the 2027 bill cycle, amending Ark. Code 26-26-1118(a)(1)(A).
The filing deadline, hearing order and decision timetable for an appeal.
The route from the Board of Equalization to the County Court.
Median owner-occupied home value for the county.
Median real estate tax paid on owner-occupied homes.
Total county population from the same release.