Scott County Property Tax Calculator
Rate basis: Arkansas DFA Assessment Coordination Division, 2025 Millage Report (2026 Collections), issued March 2026.
How Scott County property taxes are calculated
The arithmetic runs the same way at every Scott County address for the county portion, because 2.8 mills of county levy applies everywhere. What changes is the school district, and 31.3 to 40.2 mills across the five districts touching the county is a wide band. Begin with 20% of market value as assessed value, apply the district and city millage at $1 per $1,000, and let an Amendment 79 cap hold taxable value below the assessed figure where one applies. The $600 credit lands last and only on a qualifying primary residence.
Here is the working for a $115,000 home in Waldron inside the Waldron #45 district, which carries a combined 43.4 mills for 2026 collections:
- $115,000 market value times 20% equals $23,000 assessed value.
- $23,000 times 43.4 divided by 1,000 equals $998.20 tax before credit.
- Subtract the $600 homestead credit to reach $398.20 estimated annual tax.
Move the same house to a rural address in the Ouachita River #30 tier and the rate drops to 34.1 mills, giving $784.30 before credit and $184.30 after it. That is about $214 a year of difference inside one county, decided entirely by the school district line. The county average sits between the two, which is why it works for a first estimate and not for a final one.
Worked example uses rates from the Arkansas DFA 2025 Millage Report (2026 Collections). For the underlying method, see how Arkansas property tax is calculated.
Scott County millage rates by district and city
Unlike most Arkansas counties, Scott County produces only seven taxing combinations, because just two cities levy a tax and each of those cities sits inside a single school district. The full list is below.
| School district | City or area | School | City | County | Overall |
|---|---|---|---|---|---|
| Waldron #45 | Rural | 35.6 | 0 | 2.8 | 38.4 |
| Waldron #45 | Waldron | 35.6 | 5.0 | 2.8 | 43.4 |
| Booneville #65 | Rural | 40.2 | 0 | 2.8 | 43.0 |
| Mansfield #76 | Rural | 40.01 | 0 | 2.8 | 42.81 |
| Mansfield #76 | Mansfield | 40.01 | 5.3 | 2.8 | 48.11 |
| Ouachita River #30 | Rural | 31.3 | 0 | 2.8 | 34.1 |
| Two Rivers #10 | Rural | 35.6 | 0 | 2.8 | 38.4 |
| County average | 36.9 | 5.15 | 2.8 | 41.17 |
Rows taken from the Arkansas DFA Assessment Coordination Division 2025 Millage Report, covering 2026 collections and issued March 2026. One puzzle in the average line: the school column averages 36.9 mills, below every district except Ouachita River #30, and the city column averages 5.15 mills, just above the two published city rates of 5.0 and 5.3. Those are weighted county-wide figures across all parcels and all taxing units, so they do not match any single row.
Why two Scott County homes can have different tax bills
Scott County has one of the narrowest city levies in the state and one of the widest school levies, so nearly all of the variation in a Scott County tax bill comes from education rather than from municipal government. The gap between the cheapest and dearest address in the county is 14.01 mills.
- The county levy never changes. City rows and rural rows both carry 2.5 mills of county general plus 0.3 mills of library, for 2.8 mills. There is no road allotment to cities, so a Waldron or Mansfield address pays exactly the same county share as a farm outside both towns.
- School levies span 31.3 to 40.2 mills. Ouachita River #30 is the cheapest district touching the county at 31.3 mills, all of it maintenance and operation plus 6.3 mills of bond. Booneville #65 is the most expensive at 40.2 mills, of which 15.2 is bond.
- Waldron and Mansfield city levies are close. Waldron levies 5.0 mills of general city tax, and Mansfield levies 5.0 mills of general tax plus 0.3 mills for fire. The city side of a Scott County bill therefore differs by only 0.3 mills; the 4.41 mill gap between a Waldron and a Mansfield address comes almost entirely from the school district.
- Both cities sit in one district each. Waldron city falls only inside Waldron #45 and Mansfield city only inside Mansfield #76. No Scott County city is split across two school districts, so a city resident does not face the boundary problem that Russellville residents in Pope County do.
All five school districts in the county are fringe districts. Waldron fringes into Logan County, Booneville fringes in from Logan County, Mansfield fringes in from Sebastian County, Ouachita River fringes in from Polk County, and Two Rivers fringes in from Yell County. That matters because a district's boundaries, not the county line, decide the rate. Scott County's assessor page notes the county's 20% assessed value is set between the first Monday in January and July 1 each year, and the county clerk extends taxes onto the roll after the board adjourns.
Source: DFA 2025 Millage Report (2026 Collections) and the Scott County assessor page. Millage is levied each November by the Scott County Quorum Court.
Waldron, Mansfield and the rest of Scott County
Waldron
Waldron is the county seat and the largest city, with the courthouse at 190 West 1st Street housing both the assessor and the collector. A Waldron city address pays 43.4 mills, made up of 35.6 school mills, a 5.0 mill city general levy and the 2.8 mill county rate. Waldron city levies no fire, police, library or bond millage, so the entire city share is general government.
Mansfield
Mansfield is the only other Scott County city that levies a property tax, and it is the most expensive address in the county at 48.11 mills. The city's 5.3 mill levy splits into 5.0 mills general and 0.3 mills fire. The rest of the difference comes from sitting inside Mansfield #76 at 40.01 school mills rather than Waldron #45 at 35.6.
The rural and fringe tiers
Outside the two cities the county splits into five rural tiers. Ouachita River #30 rural is the cheapest address in Scott County at 34.1 mills, followed by the Waldron #45 and Two Rivers #10 rural tiers at 38.4, the Mansfield #76 rural tier at 42.81 and the Booneville #65 rural tier at 43.0. Note the reversal the table produces: a rural Booneville #65 address at 43.0 mills and a rural Mansfield #76 address at 42.81 mills both cost slightly less than a Waldron city address at 43.4 mills, and a rural Waldron #45 address at 38.4 mills is the second cheapest place to own property in the county.
Compare these against the statewide picture in the site's guide to the lowest property taxes in Arkansas.
Scott County Assessor
Official name: Scott County Assessor's Office. Assessor: Kendall Fowler. The assessor values real and personal property, maintains ownership records, handles exemptions and value freezes, and administers the homestead credit. Payment is not this office's role; that belongs to the collector.
The county's assessor page sets out the statutory calendar in detail. Real property is appraised and assessed between the first Monday in January and July 1, and personal property must be assessed between January 1 and May 31 to avoid a 10% late assessment penalty. The deadline for assessing personal property is May 31, and new residents who arrive during that window get 30 days from acquisition to assess without delinquency. One naming conflict worth flagging: the state's Arkansas.gov county page lists a different assessor name for Scott County than the county's own site and the DFA county officials directory, which both name Kendall Fowler at (479) 637-2666. The county site is the more current of the two, so it is the one used here.
Sources: Scott County Assessor and the DFA county officials directory. For the office split in general, see assessor versus collector in Arkansas.
Scott County Collector
Official name: Scott County Collector's Office. Collector: Randy Shores. This office bills and collects county taxes for the schools, the cities, the county and the improvement districts, and it handles delinquent collection including the preparation of delinquent lists. It does not set values.
The collector's page is unusually specific on delinquent treatment, which is worth knowing before you slip past October 15. Personal property is penalised once, while real estate and mineral property interest increases monthly until paid. That means a late real estate bill in Scott County gets more expensive every month it stays open, unlike a personal property bill that takes a single hit. Note also that the ARCountyData Scott tax search lists a different collector phone, (479) 637-4156, than the county collector page's (479) 637-1017. Both trace to Scott County sources; the collector's own page is the one quoted here.
Sources: Scott County Tax Collector and the Scott County tax record search.
How to find a Scott County parcel and its exact tax
Scott County runs parcel records and tax records as two separate free searches on ARCountyData, and the county last refreshed the file in July 2026 with 21,164 parcels listed.
- Open the Scott County records page on ARCountyData and choose Real Estate Records to search by owner name, address or parcel number.
- Read the market value and the assessed value. Assessed value is 20% of market value, so the ratio should be exact unless a cap or freeze applies.
- Note the school district field. In Scott County that one field decides the largest part of your bill, because the county and city components barely move between addresses.
- Open the separate Scott County tax record search to see what was billed and what was paid. That search covers current and delinquent tax books, lets you filter by real estate or personal property, and includes receipt numbers and receipt dates.
- If you need the county's own statement, the collector mails statements promptly after the tax rolls open on March 1, so bring or return your statement if you pay in person or by mail.
The tax record search also carries school district codes, including fringe codes such as 45C and 76C, which is useful for confirming which district a parcel actually sits in before you rely on a rate. For mineral interests, note that oil and gas royalty tax is billed as its own category alongside real estate.
Sources: ARCountyData Scott County and the Scott County collector page.
Paying Scott County property taxes
Scott County's tax books open March 1 and the collector states taxes must be paid by October 15, or the day following if that falls on a weekend, to avoid penalty and interest. Postmarks count: a payment postmarked October 15 is accepted without penalty.
How the collector accepts payment
- In person: at the collector's office, 190 West 1st Street in Waldron, weekdays 8:00 a. m. to 4:30 p. m.
- By mail: 190 West 1st Street, Box 14, Waldron, AR 72958.
- Online: through the county payment portal, which was accepting tax year 2025 payments at the time of writing.
Two practical notes the collector publishes. First, the office asks that you bring or return your statement when paying in person or by mail; if you have no statement, tell them what you are paying on or who you are paying for, and be aware that in Arkansas you are responsible for knowing what you own. Second, the office closes for federal and state holidays with the exception of Columbus Day, which is an unusual carve-out worth remembering if you are driving in to meet the deadline.
What happens after the deadline
Real estate and mineral property interest increases monthly until paid, so unlike personal property there is no single-hit penalty. Delinquent information is published in the local newspaper in late November or early December. Real estate, with the exception of mobile homes and improvements only, and producing mineral taxes unpaid for two years are forwarded to the Commissioner of State Lands, and if they remain unpaid after two years at the state level they go to public land sale. The redemption timeline is set out in delinquent Arkansas property tax and redemption.
Sources: Scott County Tax Collector and the Scott County online tax payment portal.
Homestead credit in Scott County
The credit is registered rather than automatic, and it reaches one primary residence only. Scott County's assessor handles the paperwork at (479) 637-2666.
On the numbers, the state and the county sources agree at a general level but differ on year. 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. The ARCountyData page that Scott County's assessor sponsors now advertises the $675 figure, which is correct for the next cycle but not for the bill you are paying in 2026. This page models a 2026 bill, so the calculator selector stays at $600.
Scott County also applies the Amendment 79 protections, which the assessor's sponsored records page summarises directly: homestead taxable value can rise at most 5% per year and other property at most 10%, and owners 65 or older or fully disabled can freeze the taxable value of their residence. The county adds two caveats that matter. A millage rate increase passed after the freeze still raises the tax amount, and substantial improvements can too. Full instructions are in how to apply for the Arkansas homestead credit.
Sources: ARCountyData Scott County, Arkansas DFA property tax relief and HB1103 of 2026.
Appealing a Scott County assessment
Start with the assessor, then the board. Scott County's assessor page notes the office has the legal authority to correct errors in the real or personal property tax books after they reach the collector, provided the proper pre-numbered triplicate form is used, so a genuine clerical error can often be fixed without a hearing.
For a value dispute, the route runs to the Scott County Board of Equalization. The county clerk serves as the board's secretary and records its minutes under ACA 26-27-307.
- Where to file: with the secretary of the Board of Equalization, which in Scott County is the County Clerk's Office at 190 W 1st St in Waldron.
- County Clerk: Brianna Freeman, (479) 637-2642.
- Deadline: the statewide deadline to apply in person, by petition or by letter is the third Monday in August.
- After the board: the board's decision can be appealed to the County Court, and then to the Circuit Court.
- Paying while you appeal: state law bars penalties and delinquency returns while an appeal is pending, and if no final decision comes before the payment deadline you get 30 days after it to pay without penalty.
On evidence, the DFA's model hearing procedures govern how the hearing runs: the assessor presents the evidence the office relied on first, then you present your evidence, then the assessor may rebut. Material evidence you have not shared with the assessor at least five business days before the hearing can cause the board to continue the hearing. The standard is a preponderance of the evidence, not the higher "clearly erroneous" bar that older guidance sometimes repeats. See how to appeal a property tax assessment in Arkansas for the wider process.
Sources: Scott County Clerk, the DFA residential real estate page and the AACD model hearing procedures.
Scott County property tax examples
Built on the 41.17 mill Scott County average for 2026 collections, with the $600 credit folded in. A parcel's own rate depends on its district and city, so treat each row as an estimate.
| Market value | Assessed at 20% | Tax before credit | After $600 credit | Monthly |
|---|---|---|---|---|
| $100,000 | $20,000 | $823 | $223 | $18.62 |
| $115,000 (county median, rounded) | $23,000 | $947 | $347 | $28.91 |
| $250,000 | $50,000 | $2,059 | $1,459 | $121.54 |
| $400,000 | $80,000 | $3,294 | $2,694 | $224.47 |
| $500,000 | $100,000 | $4,117 | $3,517 | $293.08 |
Calculated at the 41.17 mill Scott County average for 2026 collections. Each row applies one $600 credit for a qualifying primary residence. A Mansfield city address at 48.11 mills would pay about 17% more on every row, and a rural Ouachita River #30 address about 17% less at 34.1 mills.
Scott County median values and median tax
The figures below are statistical context rather than a valuation. They are not inputs to the calculator and they describe no single parcel.
Scott County has the lowest effective rate in this group of five counties at 0.43%, and the gap between the surveyed median bill and a millage-derived figure is smaller here than in most counties. Multiplying the median home value of $115,000 by the 20% assessment ratio and the 41.17 mill average implies roughly $947, against a surveyed median of $500. Amendment 79 caps and the concentration of lower-cost parcels in the cheaper districts explain the difference. One caution on the population figure: the county's own welcome page and several directory sites quote numbers in the 10,000 to 11,000 range, while the ACS 5-year estimate used here is 9,816. The ACS figure is the one with a published table and method.
Sources: B25077 median value, B25103 median tax and B01003 population. These are survey estimates and carry sampling error.
Scott County property tax questions
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The county average total millage is 41.17 mills for 2026 collections, blending 36.9 school mills, 5.15 city mills and 2.8 county mills. Published rates for individual taxing combinations run from 34.1 mills in the rural Ouachita River #30 tier to 48.11 mills inside Mansfield city.
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Because Scott County's county-level levy does not change by location. Both the city and rural tiers carry 2.5 mills of county general plus 0.3 mills of library for a 2.8 mill total. That is unusual: neighbouring counties such as Pope and Sharp split their county roads money between city and rural addresses instead.
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Ouachita River #30, which levies 31.3 school mills as a rural-only tier and produces the county's 34.1 mill overall rate. Two Rivers #10 and Waldron #45 are next at 35.6 school mills. The range across the county's school districts is 8.9 mills from cheapest to dearest.
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Two reasons stack. Mansfield #76 levies 40.01 school mills against Waldron #45's 35.6, and Mansfield city levies 5.3 city mills against Waldron's 5.0. Together that puts a Mansfield address at 48.11 mills and a Waldron address at 43.4, a 4.71 mill gap between the county's two largest towns.
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Tax books open March 1 and the collector states taxes must be paid by October 15, or the day following if that falls on a weekend, to avoid penalty and interest. Payments postmarked October 15 are accepted without penalty.
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Personal property is penalised once. Real estate and mineral property interest increases monthly until paid. Delinquent information is published in the local newspaper in late November or early December, and real estate unpaid for two years is certified to the Commissioner of State Lands.
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The assessor and collector sponsor free searches through ARCountyData. The county page showed 21,164 parcels with assessor data refreshed in July 2026. You can search real estate records by owner, address or parcel number, and separately search tax records and receipts.
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The Scott County Clerk serves as secretary of the Board of Equalization under ACA 26-27-307. County Clerk Brianna Freeman is reachable at (479) 637-2642. The statewide deadline to apply to the board for an adjustment is the third Monday in August.