Sharp County Arkansas Property Tax Calculator

How Sharp County property taxes are calculated

Sharp County carries the widest rate range in this group, 35.85 to 50.6 mills, so the district line on a bill matters more here than almost anywhere else in Arkansas. Real property is assessed at 20% of market value. From there the county applies the combined district and city rate at $1 per $1,000 of assessed value. Where an Amendment 79 cap or freeze is in place, the tax is built on taxable value rather than the full assessed amount. The $600 homestead credit is deducted last, for qualifying primary residences only.

Here is the working for a $105,000 home in Ash Flat inside the Highland #42 district, which carries a combined 37.85 mills for 2026 collections:

1. $105,000 market value times 20% equals $21,000 assessed value.
2. $21,000 times 37.85 divided by 1,000 equals $794.85 tax before credit.
3. Subtract the $600 homestead credit to reach $194.85 estimated annual tax.

Move the same house to Cave City and the rate jumps to 50.6 mills, giving $1,062.60 before credit and $462.60 after it. Same house, $267.75 more per year, from a 12.75 mill gap that comes entirely from where the parcel sits, not from what the house is worth. Sharp County has the widest internal spread in this group of five counties.

Worked example uses rates from the Arkansas DFA 2025 Millage Report (2026 Collections). For the underlying method, see how Arkansas property tax is calculated.

Sharp County millage rates by district and city

Each row below is a taxing combination published for Sharp County for 2026 collections. Note how the county's nine incorporated cities are unevenly distributed across its seven school districts: Highland #42 serves six of them and Cave City #2-A serves three.

Rows taken from the Arkansas DFA Assessment Coordination Division 2025 Millage Report, covering 2026 collections and issued March 2026. The report lists 16 taxing combinations for the county, and all 16 appear above. One coincidence worth noting: the Mammoth Spring #2 rural row and both the Cherokee Village and Horseshoe Bend rows all produce 40.85 mills overall, even though the Mammoth Spring row carries 35 school mills and no city tax while the other two carry 30 school mills and 5 city mills.

Why two Sharp County homes can have different tax bills

Sharp County has the widest rate range of the five counties in this group, 35.85 to 50.6 mills, and almost all of that 14.75 mill spread comes from the school district. The county portion is identical everywhere, so no Sharp County address gains or loses from sitting outside a city at the county level.

• The county levy totals 5.85 mills everywhere but is composed differently. City rows allocate 0.9 mills of road tax to the city, plus 3.05 mills of county general, 0.9 mills of county miscellaneous and 1 mill of library. Rural rows carry 3.05 mills of county general, 1.8 mills of county miscellaneous and 1 mill of library. Both add to 5.85, so the county total never varies, but the city share includes a road allocation that rural parcels do not receive.
• Highland #42 at 30 school mills is the cheapest district. Its levy is 25 mills of maintenance and operation plus 3.3 mills of bond and 1.7 mills of other bond. Cave City #2-A at 39 school mills is the most expensive, carrying 25 mills plus 14 mills of bond. That 9 mill gap is the largest school levy spread between two districts in this group of counties.
• Cave City has the highest city levy at 5.75 mills. It is the only Sharp County city with a fire millage, 0.75 mills, on top of 5 mills of general city tax. Every other Sharp County city except Ash Flat, Hardy and Williford levies exactly 5 mills.
• Ash Flat's 2 mill city levy is the lowest in the county. That makes Ash Flat the cheapest city address in Sharp County at 37.85 mills, despite being the county seat. Compare that with Evening Shade at 49.85 mills, which sits in the expensive Cave City district and levies 5 city mills: the two are 12 mills apart inside the same county.

All seven Sharp County school districts are fringe districts. Cave City fringes into Independence and Izard counties, Highland into Fulton and Izard, Sloan Hendrix into Randolph and Lawrence, Cedar Ridge fringes in from Independence, Hillcrest fringes in from Lawrence, Mammoth Spring fringes in from Fulton, and Melbourne fringes in from Izard. Sharp County has also seen several consolidations: Evening Shade #24 merged into Cave City #2-A, Cord-Charlotte #8 merged with Newark #33 to form Cedar Ridge #8, Mt. Pleasant #51 merged into Melbourne #20, and a Randolph County district consolidated with Williford #39 to form Twin Rivers #39. Millage is levied each November by the Sharp County Quorum Court.

Source: DFA 2025 Millage Report (2026 Collections) and the Sharp County resources page. Compare the county against the rest of the state in the millage rates reference.

Ash Flat, Cherokee Village, Cave City and the rest of Sharp County

Ash Flat

Ash Flat is the county seat and the site of the courthouse at 718 Ash Flat Drive, which houses the assessor, the collector and the clerk. It has the lowest city levy in Sharp County at 2 mills, which makes an Ash Flat address the cheapest city address in the county at 37.85 mills. Ash Flat also sits inside the cheapest school district, Highland #42 at 30 school mills.

Cherokee Village and Horseshoe Bend

These are the county's two largest retirement and lake communities, and they are the only two Sharp County cities with identical total rates at 40.85 mills. Both levy exactly 5 mills of general city tax and both sit inside Highland #42. They are the most common addresses where a resident might reasonably expect a rate similar to a neighbouring county, so the 40.85 mill figure is worth confirming against the parcel record rather than assuming.

Cave City

Cave City is the most expensive address in Sharp County at 50.6 mills, and it is the only incorporated place where both the school levy and the city levy hit their county maximum. The city's 5.75 mills splits into 5 mills general and 0.75 mills fire, the only fire levy in the county. Cave City #2-A also serves Evening Shade and Sidney, at 49.85 and 49.45 mills.

Hardy, Highland and Williford

Hardy levies 2.9 mills and sits in Highland #42, producing 38.75 mills. Highland city levies 4 mills and produces 39.85. Williford has the lowest city levy in the Highland district at 1.7 mills and produces 37.55 mills, the second cheapest city rate in the county.

The rural and fringe tiers

Outside the cities, Sharp County splits into seven rural tiers. Highland #42 rural is the cheapest address in the county at 35.85 mills, followed by Mammoth Spring #2 at 40.85, Hillcrest #22 at 41.75, Sloan-Hendrix #45 at 42.78, Cedar Ridge #8 at 44.05, Melbourne #20 at 44.07 and Cave City #2-A at 44.85. Four of those seven tiers have no city component at all, which means the rural rate equals the school levy plus the 5.85 mill county rate exactly.

City levy splits from the DFA millage report city breakdown.

Sharp County Assessor

Official name: Sharp County Tax Assessor's Office. Assessor: Kathy Nix. The office discovers, lists and values all taxable real and personal property in the county, handles property assessments and personal property filing, administers homestead tax credit, and maintains property records. Payment is not this office's role.

Sharp County's assessor services list names homestead tax credit and property records alongside the core assessment work, so the assessor's office is the right first stop for a homestead filing, a new construction question or a record correction. Personal property must be assessed annually between January 1 and May 31. Note that the state's Arkansas.gov county page lists the assessor phone as (870) 994-7328 while the county's own site and the ARCountyData sponsored page both publish (870) 994-7327. The county site is the current source and the number used here.

Sources: Sharp County Tax Assessor's Office, the Sharp County resources page and the ARCountyData Sharp County page. For the office split in general, see assessor versus collector in Arkansas.

Sharp County Collector

Official name: Sharp County Tax Collector. Collector: Michelle Daggett. The collector bills and collects real estate and personal property taxes for the county, the schools, the cities and other taxing districts, issues statements, handles delinquent tax sales, and offers tax payment plans. Valuation is not this office's role.

Two things distinguish Sharp County's collector. First, tax payment plans appear on the office's published service list, which is unusual in Arkansas and useful if a full bill is a stretch in a given year. Second, the office handles delinquent tax sales, but Arkansas does not sell tax-delinquent land at the county level: the collector publishes the delinquent list and certifies unredeemed parcels to the Commissioner of State Lands, which conducts any auction. Contact the collector first for what a parcel currently owes and whether it has been redeemed.

Sources: Sharp County Collector's Office and the Sharp County resources page. Delinquency rules are in delinquent Arkansas property tax and redemption.

How to find a Sharp County parcel and its exact tax

Sharp County splits its public records across two platforms and the county site names both: ACT DataScout for property records from the assessor, and ARCountyData for tax records from the collector. Both are free to the public.

1. Open Sharp County Real Property records on ACT DataScout to search by owner, address or parcel number. Real property records there come from the assessor and include ownership, property information, market and assessed values, land use, ownership transfers and structure details.
2. Read the market value and assessed value on the parcel record. Assessed value is 20% of market value unless a cap or freeze applies.
3. Note the school district and city. In Sharp County those two fields can move a rate by nearly 15 mills, so this is the step that matters most.
4. Switch to the Sharp County tax record search on ARCountyData to see the current or delinquent tax book, receipt numbers and receipt dates.
5. For personal property assessment, contact the assessor's office at (870) 994-7327 between January 1 and May 31.

The ARCountyData Sharp County search lists school district codes including fringe codes such as 42/TRA and 42/TR, plus improvement district codes for fire, sewer and other special districts. Those codes are worth checking against your bill, because a special district levy is added on top of the rates in the table above and does not appear in the millage report's totals.

Sources: Sharp County resources page, ACT DataScout Sharp County and the ARCountyData Sharp County tax search.

Paying Sharp County property taxes

Sharp County's collector states that property taxes are due by October 15 each year. The office is open Monday to Friday from 8:00 a. m. to 4:00 p. m. at 718 Ash Flat Drive, and the county payment portal was accepting tax year 2025 payments at the time of writing.

How the collector accepts payment

• Online: through the Sharp County tax payment portal, which the county links from its resources page.
• By mail: P. O. Box 480, Ash Flat, AR 72513.
• In person: the courthouse at 718 Ash Flat Drive in Ash Flat, weekdays 8:00 a. m. to 4:00 p. m.
• Payment plans: tax payment plans appear on the collector's published service list, which the office can explain on request.

Sharp County is one of the Arkansas counties with a substantial seasonal and retirement population, and the county's resources page notes a land deed search route through TitleSearcher in addition to the assessor's records. If you own property you do not occupy, the practical risk is a statement that never reaches you, so confirm the mailing address on file with the collector before October each year.

What happens after the deadline

Once taxes pass October 15 they are delinquent, the 10% penalty applies and interest accrues on real property. Sharp County holds no tax sale of its own: the collector publishes the delinquent land list and certifies unredeemed parcels to the Commissioner of State Lands, which sets any auction date and issues the deed. For the full timeline see petitioning to redeem a tax sale in Arkansas.

Sources: Sharp County resources page, Sharp County Collector's Office and the Sharp County payment portal.

Homestead credit in Sharp County

The credit applies to one primary residence and is not granted by default. Sharp County residents register with the assessor's office at (870) 994-7327.

On the amount, two county-sponsored sources currently disagree. The ARCountyData Sharp County page that the assessor sponsors advertises the credit at up to $675 a year, while the Arkansas DFA states that the maximum rose to $600 beginning with 2026 tax bills under Act 330 of 2025 and that HB1103, enacted as Act 174 of 2026, raises it to $675 for assessment years beginning on or after January 1, 2026. Both are describing real changes, one cycle apart: $600 applies to a 2026 bill, $675 to a 2027 bill. This page models a 2026 bill, so the calculator selector stays at $600.

Sharp County also operates the Amendment 79 protections: taxable value growth is capped at 5% per year for a homestead and 10% for other real property, and owners 65 or older or fully disabled can freeze the taxable value of their residence. A millage increase or substantial improvement can still raise the tax even after a freeze, and Sharp County has both a fire district levy and improvement districts that bill on the same statement. Filing steps are in how to apply for the Arkansas homestead credit.

Sources: Sharp County Tax Assessor's Office, ARCountyData Sharp County, Arkansas DFA property tax relief and HB1103 of 2026.

Appealing a Sharp County assessment

Start with the assessor's office at (870) 994-7327 and ask for an informal review of the property record. The DFA confirms that an assessor must honour a request for an informal hearing with the assessor or a representative before the owner petitions the county Board of Equalization.

• 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 to accommodate working owners.
• After the board: appeal to the County Court. All petitions to County Court must be filed by the second Monday in October, and a hearing is scheduled 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.

One limitation worth knowing before you file: the equalization board has no jurisdiction over the valuation of agricultural land, pastureland or timberland derived from Arkansas Assessment Coordination Division guidelines. Sharp County is a rural county with substantial timber acreage, so if your appeal concerns the agricultural or timber portion of a parcel rather than the buildings, the board route is not the one that applies. For the hearing itself, bring comparable sales for properties that are genuinely similar in size, condition and location: the board weighs evidence by a preponderance, and the assessor gets the first and last word in the hearing order. See how to appeal a property tax assessment in Arkansas.

Sources: the AACD frequently asked questions, the DFA property valuation appeals to County Court and the AACD model hearing procedures.

Sharp County property tax examples

Figures are calculated on the 42.49 mill Sharp County average for 2026 collections with the $600 credit applied. In a county with a 14.75 mill spread, your district can shift the answer considerably.

Calculated at the 42.49 mill Sharp County average for 2026 collections. Each row applies one $600 credit for a qualifying primary residence. A Cave City address at 50.6 mills would pay about 19% more on every row; a rural Highland #42 address about 16% less at 35.85 mills.

Sharp County median values and median tax

This is comparison material, not an estimate for any one home. Nothing in it is used by the calculator above.

Sharp County's effective rate of 0.56% matches Pope County's, and its median bill of $584 sits between Pope's and Lawrence's. The surveyed median and a millage-derived figure diverge here as elsewhere: the median value of $105,100 times the 20% assessment ratio and the 42.49 mill average implies roughly $893, above the surveyed $584. Amendment 79 caps and the fact that many Sharp County parcels sit in the cheaper Highland #42 district rather than the county average both push the real figure down. The county is also unusual for its share of seasonal and retirement housing, which can sit below the county average in value terms.

Sources: B25077 median value, B25103 median tax and B01003 population. These are survey estimates and carry sampling error.

Sharp County property tax questions

• What is the property tax rate in Sharp County Arkansas?+

  The county average total millage is 42.49 mills for 2026 collections, blending 34.39 school mills, 3.99 city mills and 5.85 county mills. Published rates for individual taxing combinations run from 35.85 mills in the rural Highland #42 tier to 50.6 mills for a Cave City address inside Cave City #2-A.

• Why is the Highland school district so much cheaper than Cave City?+

  Highland #42 levies 30 school mills against Cave City #2-A's 39, a 9 mill gap that is the single largest driver of rate variance in Sharp County. Highland's levy is only 25 mills of maintenance and operation plus 3.3 mills of bond and 1.7 mills of other bond, while Cave City carries 25 mills plus 14 mills of bond.

• Which Sharp County city is most expensive for property tax?+

  Cave City, at 50.6 mills. It carries the county's highest school levy in Cave City #2-A at 39 mills and the county's highest city levy at 5.75 mills, made up of 5 mills general plus 0.75 mills fire. That combination is 2.75 mills above Cherokee Village and Horseshoe Bend.

• Why do Cherokee Village and Horseshoe Bend pay the same rate?+

  Both levy exactly 5 mills of city general tax and both sit inside the Highland #42 district, so both produce 40.85 mills. They are the only two Sharp County cities with identical city levies, and they are two of the six cities that the Highland district serves.

• Is the Sharp County county levy the same for city and rural addresses?+

  The total is 5.85 mills either way, but the mix differs. City rows carry 0.9 mills of road tax allotted to the city, 3.05 mills of county general, 0.9 mills of county miscellaneous and 1 mill of library. Rural rows carry 3.05 mills of county general, 1.8 mills of county miscellaneous and 1 mill of library.

• When are Sharp County property taxes due?+

  Property taxes are due by October 15 each year, and Sharp County's collector runs the office Monday to Friday, 8:00 a. m. to 4:00 p. m. at 718 Ash Flat Drive. The collector's services include tax payment plans in addition to standard collection.

• How do I look up Sharp County property records?+

  Sharp County's own site directs owners to ACT DataScout for property records and to ARCountyData for tax records. The collector's ARCountyData search covers personal property and real estate with current and delinquent tax books, receipt numbers and receipt dates.

• Where do I pay Sharp County property taxes?+

  The collector accepts payment online, by mail at P. O. Box 480, Ash Flat, AR 72513, or in person at the courthouse at 718 Ash Flat Drive in Ash Flat. The collector is Michelle Daggett and the office number is (870) 994-7334.