Stone County Arkansas Property Tax Calculator

How Stone County property taxes are calculated

Stone County finished a county-wide reappraisal for the 2026 assessment year, which makes the value side of this calculation unusually important. Arkansas sets assessed value at 20% of market value, and the county then applies the rate for the parcel's district and city at $1 per $1,000. In a reappraisal year the market value on a record and the taxable value a bill is built on can be far apart, because the Amendment 79 caps phase an increase in over several years. A qualifying primary residence then takes the $600 credit.

Here is the working for a $172,000 home in Mountain View inside the Mountain View #30 district, which carries a combined 38.01 mills for 2026 collections:

1. $172,000 market value times 20% equals $34,400 assessed value.
2. $34,400 times 38.01 divided by 1,000 equals $1,307.54 tax before credit.
3. Subtract the $600 homestead credit to reach $707.54 estimated annual tax.

Move the same house to a rural address inside the Calico Rock #50 district and the rate jumps to 49.6 mills, giving $1,706.24 before credit and $1,106.24 after it. Same house, $398.70 more per year, all of it from the school district. In Stone County the school levy is 28.91 mills in one district and 42.3 in another, a wider relative gap than in most Arkansas counties, so identifying your district is the single most important step in estimating a bill here.

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

Stone County millage rates by district and city

Stone County produces only six taxing combinations, the fewest of the five counties in this group. Only two cities levy a tax and both sit inside the Mountain View #30 district, so four of the six rows are rural tiers.

Rows taken from the Arkansas DFA Assessment Coordination Division 2025 Millage Report, covering 2026 collections and issued March 2026. The report lists six taxing combinations for the county, and all six appear above. Note that Fifty-Six and Mountain View city carry identical rates, both levying 1.8 mills, and the report prints the city name as "Mtn. View" on that row. The school column average of 33.86 mills sits well above the Mountain View #30 district figure because it is a weighted county-wide number across all parcels.

Why two Stone County homes can have different tax bills

Stone County has one dominant school district and three small ones. Mountain View #30, at 28.91 school mills, is by far the cheapest and covers the county seat, Fifty-Six and a large rural area. The other three districts are much more expensive per mill, and all three reach into the county only at their rural fringe.

• School levies span 28.91 to 42.3 mills. Mountain View #30 is the cheapest at 28.91 mills, made up of 25 mills of maintenance and operation plus only 3.91 mills of bond. Calico Rock #50 is the most expensive at 42.3 mills, 25 mills plus 17.3 mills of bond, the heaviest bond load of any district in this group of five counties.
• The county levy totals 7.3 mills everywhere. City rows carry 1.15 mills of road tax allotted to the city, 4 mills of county road, 1.15 mills of county miscellaneous and 1 mill of library. Rural rows carry 4 mills of county road, 2.3 mills of county miscellaneous and 1 mill of library. Both add to 7.3, so the county share is identical for a Mountain View address and a farm outside Calico Rock.
• Only two cities levy a tax, and both levy the same amount. Fifty-Six and Mountain View each levy exactly 1.8 mills of city general tax, and no Stone County city levies fire, police, library, bond or park millage. That means the entire municipal side of a Stone County bill is 1.8 mills no matter which of the two cities you live in, and every other address in the county pays no city tax at all.
• A Mountain View city address is cheaper than the county average. At 38.01 mills, a Mountain View or Fifty-Six address sits 3.75 mills below the 41.76 mill county average, while a rural Concord #29 or Calico Rock #50 address sits 4.14 and 7.84 mills above it. The average is a poor guide in this county because Mountain View #30 covers most of the population.

All four Stone County school districts are fringe districts. Mountain View fringes into Baxter and Searcy counties, Calico Rock fringes in from Izard County, Concord fringes in from Cleburne County, and Shirley fringes in from Van Buren County. Stone County has also seen consolidations: Timbo #1 and Rural Special #2 both consolidated into Mountain View #30, and Wilburn #44 consolidated into Concord. Millage is levied each November by the Stone County Quorum Court.

Source: DFA 2025 Millage Report (2026 Collections) and the Stone County government site. See the millage rates reference for the state picture.

The 2026 Stone County reappraisal

This is the section Stone County residents most need, because 2026 is a reappraisal year here. Act 139 of 2023 requires every Arkansas county to appraise all real estate at its full and fair market value at least once every four years, replacing the older mix of three-year and five-year cycles. Stone County was one of five north central Arkansas counties completing that work for 2026, alongside Baxter, Boone, Marion and Izard.

• Scale of the change: local news reporting in July 2026, from KTLO, put the Stone County increase at 56%, with Izard at 55% and Marion at 54.7%, and attributed those figures to area assessors. They are press figures, not county or state figures, and the same reporting notes that the increases shown on the July 2026 notices will not come due until the 2027 tax bill, which covers the 2026 assessment year. The bill collected in 2026 rests on the previous assessment year and is not what those percentages describe.
• Why values moved: assessors in the region attributed part of the increase to an influx of new residents moving into north central Arkansas, alongside the reappraisal itself bringing recorded values up to actual market levels.
• What a reappraisal does not change: the millage rate. A reappraisal moves assessed value; millage is levied separately each November by the quorum court, and a rate can rise or fall in any year regardless of reappraisal.
• What softens the increase: the Amendment 79 caps. Taxable value growth is limited to 5% per year for a homestead and 10% for other real property, so a large reappraisal increase phases in over several years for qualifying property rather than landing at once. Those caps do not apply to new construction, newly discovered property or substantial improvements.
• What resets the caps: a sale. State law requires the assessor to value the property at 20% of appraised value at the next assessment date after a transfer of title, and the county's own ARCountyData page notes the new owner cannot claim the cap until the second assessment date after the transfer.

Because a reappraisal year produces a value change notice, it also produces an appeal window. The DFA requires value change notices to be mailed no later than ten business days after July 1 of the assessment year, and those notices must state the right to appeal, the procedures, and the deadline. If you received one and disagree, the route is below.

Sources: Act 139 of 2023, the AACD reappraisal FAQs and KTLO reporting on the 2026 north central Arkansas reappraisals. See also the Arkansas reappraisal cycle.

Mountain View, Fifty-Six and the rest of Stone County

Mountain View

Mountain View is the county seat and the largest city, incorporated in 1890 and home to roughly 2,877 residents according to the county's own site. A Mountain View city address pays 38.01 mills: 28.91 school mills, a 1.8 mill city general levy and the 7.3 mill county rate. Both the assessor at 108 W. Washington Street and the collector at 107 W. Main Street are in Mountain View, a short walk apart.

Fifty-Six

Fifty-Six levies exactly the same 1.8 mills as Mountain View, so the two cities produce identical rates at 38.01 mills. Fifty-Six residents get the same total rate as Mountain View residents while paying a city tax of the same size. There is no fire, police or library millage on either city's levy.

The rural and fringe tiers

Outside the two cities, the county splits into four rural tiers. Mountain View #30 rural is the cheapest address in Stone County at 36.21 mills. Shirley #3 rural follows at 42.8 mills, Concord #29 rural at 45.9 and Calico Rock #50 rural at 49.6, the most expensive rate available to any Stone County address. Note that the Calico Rock and Concord tiers are rural only: you cannot live inside Calico Rock or Concord city limits and pay the Stone County rates above, because those cities are not in Stone County.

Communities that are not taxing jurisdictions here

Stone County's population is concentrated in unincorporated areas and small settlements such as Fox, Timbo and Onia, plus the rural areas around Blanchard Springs. Timbo and Rural Special are former school districts that consolidated into Mountain View #30, so addresses there pay the Mountain View #30 rate and no city tax. In this county the practical question is not which city you are in but which of the four school districts serves the land.

City and population details from the Stone County government site. School consolidations from the DFA millage report.

Stone County Assessor

Official name: Stone County Assessor's Office. Assessor: Heather Stevens. The office equitably and accurately assesses all real and personal property, maintains real estate records, handles exemptions and value freezes, and administers the homestead credit. Payment is not this office's role.

Two things the assessor's office publishes that are worth knowing. First, the office warns directly that parcel mapping information found through its records search is not a substitute for an actual survey and is for rough reference only, so do not rely on the map layer for a boundary determination. Second, the county says most business can be conducted by phone, email or online. One naming conflict to flag: the state's Arkansas.gov county page lists a different assessor name for Stone County than the county's own site and the ARCountyData sponsored page, which both name Heather Stevens at (870) 269-3524. The county site and the assessor-sponsored record page are the more current sources and are the ones used here.

Sources: Stone County Assessor and the ARCountyData Stone County page. For the office split in general, see assessor versus collector in Arkansas.

Stone County Collector

Official name: Stone County Tax Collector. Collector: Karen Hodges. The collector collects municipal, county, school and improvement district taxes and turns them over to the county treasurer, bills and collects current and delinquent property taxes, publishes the delinquent personal property list and extends the 10% delinquency penalty. Valuation is not this office's role.

The collector's page sets out the delinquency rule with its statutory citation: taxes not paid by October 15, or falling within one of the exceptions to the requirement, are delinquent and the collector extends a 10% penalty against the taxpayer under ACA 26-36-201. The exceptions matter here. A payment postmarked before October 15 counts, and so does a payment made after October 15 if the fifteenth falls on a weekend or holiday. Before December 1 each year the collector prepares a list of delinquent personal property taxes and delivers it to a legal newspaper in the county, which must publish it within seven days under ACA 26-36-203.

Source: Stone County Tax Collector. The statewide delinquency picture is in Arkansas property tax due dates and penalties.

How to find a Stone County parcel and its exact tax

Stone County runs two free public searches on ARCountyData, one sponsored by the assessor for real estate records and one sponsored by the collector for tax records. The county file listed 16,563 parcels, with assessor data last refreshed in April 2025 and collector data in May 2025, so confirm anything time sensitive with the office.

1. Open the Stone County records page on ARCountyData and choose Real Estate Records. Search by owner, address or parcel number.
2. Read the market value and the assessed value. Assessed value is 20% of market value. In a reappraisal year the market value you see may already reflect the new 2026 appraisal while the taxable value on your bill is held back by the Amendment 79 cap.
3. Note the school district and the city or area. In Stone County the district moves a rate by up to 13.39 mills, so this is the decisive field.
4. Open the Stone County tax record search to see balances, receipts and payment history. The Stone County entry offers current year tax information and current year tax receipts as optional features.
5. For personal property, assess online through the Stone County assessment page between January 1 and May 31. The online process takes one to two business days and you cannot renew tags until the assessor emails your PPAN number.

Do not rely on the mapping layer for boundaries. The Stone County assessor states plainly that parcel mapping information in its records is a rough reference only and not a substitute for an actual survey. If a boundary or acreage question affects your value, the assessor's office at (870) 269-3524 is the place to raise it.

Sources: ARCountyData Stone County, Stone County Assessor and the Stone County online assessment page.

Paying Stone County property taxes

Stone County's collector states that taxes are collected from the first day of March to October 15 during the calendar year after they are assessed. Any tax not paid by October 15, outside the statutory exceptions, is delinquent and carries a 10% penalty under ACA 26-36-201.

How the collector accepts payment

• Online: through the Stone County payment portal, which the collector links from its own page and which was accepting tax year 2025 payments at the time of writing.
• By mail: 107 W. Main St., Suite E, Mountain View, AR 72560.
• In person: the same address, weekdays 8:00 a. m. to 4:30 p. m.

The county's own pages do not publish a card fee schedule, so treat any online charge as stated by the portal at checkout rather than assuming a figure. Two county-specific points are worth holding on to. First, because 2026 is a reappraisal year in Stone County, the 2026 tax books that open in March 2027 will reflect the new values, not the notice you received in July 2026. Second, the collector publishes a delinquent personal property list in a local newspaper before December 1 each year, so an unpaid personal property bill becomes visible beyond the courthouse.

What happens after the deadline

Past October 15 the 10% penalty applies and interest accrues on real property. Unpaid real estate is eventually certified to the Commissioner of State Lands. The redemption process is set out in delinquent Arkansas property tax and redemption.

Sources: Stone County Tax Collector and the Stone County payment portal.

Homestead credit in Stone County

This credit lowers the tax on a principal residence, but only where the owner has registered it. In Stone County the assessor's office at (870) 269-3524 takes the application.

On the amount, the ARCountyData Stone County page that the assessor sponsors shows the $600 figure, which is correct for the bill you are paying now, while other counties on the same platform already advertise $675. The difference is timing, not conflict: 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.

In a reappraisal year the value freeze and caps become the most valuable part of this section, because they are what stop the reappraisal increase, reported locally at 56%, from landing on a bill all at once; the phased caps spread it across later years rather than the year of the notice. 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 after a freeze. Filing steps are in how to apply for the Arkansas homestead credit, and the cap mechanics are in Amendment 79 tax caps explained.

Sources: ARCountyData Stone County, Arkansas DFA property tax relief and HB1103 of 2026.

Appealing a Stone County assessment

This section matters more in Stone County than in most, because a 2026 reappraisal year generates value change notices and, with them, appeal rights. The DFA requires notice of a value change to be mailed no later than ten business days after July 1 of the assessment year, and the notice must state the right to appeal, the procedures to follow and the deadline.

Start with the assessor's office at (870) 269-3524 and ask for an informal review. The DFA confirms the assessor must honour a request for an informal hearing before you petition the board.

• Where to file: with the secretary of the Stone County Board of Equalization. The Stone County Clerk serves as secretary and records the board's minutes.
• Deadline: the third Monday in August each year.
• Hearings begin: 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.
• How to appear: you can appear in person or pursue the appeal by supplying written documentation as to the adjustment desired.
• 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.

The board can lower, raise or leave the value unchanged, so bring evidence rather than a complaint about the size of the bill. In a reappraisal year the strongest evidence is usually comparable sales within your own school district, since district boundaries drive the rate and the appraisal. One limitation to check before filing: the board has no jurisdiction over the valuation of agricultural land, pastureland or timberland derived from AACD guidelines. See how to appeal a property tax assessment in Arkansas for the wider process.

Sources: the Stone County Circuit and County Clerk, the AACD model hearing procedures and the DFA appeals to County Court.

Stone County property tax examples

These rows run on the 41.76 mill Stone County average for 2026 collections and apply the $600 credit. In a reappraisal year the assessed value matters as much as the rate, so use them as estimates.

Calculated at the 41.76 mill Stone County average for 2026 collections. Each row applies one $600 credit for a qualifying primary residence. A rural Calico Rock #50 address at 49.6 mills would pay about 19% more on every row; a Mountain View or Fifty-Six address about 9% less at 38.01 mills.

Stone County median home value and median tax

The numbers below are historical context. They are not fed into the calculator, and none of them describes an individual parcel.

Stone County presents the most extreme version of the median-versus-millage gap in this group of five counties. Its median home value of $171,600 is nearly as high as Pope County's, but its median bill of $548 is the second lowest here and its effective rate of 0.32% is less than two thirds of Pope's 0.56%. Multiplying the median value by the 20% assessment ratio and the 41.76 mill average implies roughly $1,433, against a surveyed median of $548. Three things explain a gap that large: Amendment 79 caps on long-held and inherited property, a large share of parcels sitting in the cheaper Mountain View #30 district rather than at the county average, and the timing of the 2026 reappraisal, which will not appear in a 2024 vintage survey estimate at all. Treat the ACS figures as historical context only, and the calculator above as the forward-looking estimate.

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

Stone County property tax questions

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

  The county average total millage is 41.76 mills for 2026 collections, blending 33.86 school mills, 1.8 city mills and 7.3 county mills. Published rates for individual taxing combinations run from 36.21 mills in the rural Mountain View #30 tier to 49.6 mills in the rural Calico Rock #50 tier.

• Why did Stone County values rise in 2026?+

  Stone County completed a county-wide reappraisal for 2026 as part of the four-year cycle required by Act 139 of 2023. Local news reporting in July 2026, from KTLO, put the Stone County increase at 56%, with Izard at 55% and Marion at 54.7%, attributing them to area assessors. Those are press figures rather than county or state figures, and the same reporting notes that the increases shown on the July 2026 notices will not come due until the 2027 tax bill, which covers the 2026 assessment year. The bill collected in 2026 rests on the previous assessment year.

• Can I appeal a Stone County reappraisal value?+

  Yes. Apply to the secretary of the Stone County Board of Equalization on or before the third Monday in August. The board must begin hearing appeals no later than the second Monday in August, and you can appear in person or submit written documentation. The board can lower, raise or leave the value unchanged.

• Which Stone County school district is cheapest?+

  Mountain View #30 at 28.91 school mills, which produces the county's cheapest rates: 36.21 mills rural and 38.01 mills in both Fifty-Six and Mountain View city. Calico Rock #50 is the most expensive district touching the county at 42.3 school mills, producing 49.6 mills in its rural tier.

• Why is Calico Rock more expensive than Mountain View?+

  Two factors stack. Calico Rock #50 levies 42.3 school mills against Mountain View #30's 28.91, a 13.39 mill gap, and the Calico Rock tier in Stone County is rural with no city component. Even so it lands at 49.6 mills, 11.59 mills above Mountain View's city rate, because the school levy dominates the calculation.

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

  The total is 7.3 mills either way, but the mix differs. City rows carry 1.15 mills of road tax allotted to the city, 4 mills of county road, 1.15 mills of county miscellaneous and 1 mill of library. Rural rows carry 4 mills of county road, 2.3 mills of county miscellaneous and 1 mill of library.

• When are Stone County property taxes due?+

  Stone County's collector states taxes are collected from March 1 to October 15. Any real or personal property tax not paid by October 15 is considered delinquent and the collector applies a 10% penalty under ACA 26-36-201, with exceptions for postmarks and for years when October 15 falls on a weekend or holiday.

• How do I look up a Stone County parcel?+

  The Stone County assessor sponsors a free real estate records search through ARCountyData, which the assessor's office links from its own site. The collector separately sponsors a free tax record search that shows balances and receipts. Both covered 16,563 parcels when ARCountyData last refreshed the Stone County file.