Sebastian County Assessor

The Sebastian County Assessor keeps property ownership and location records for the county and lists all real estate, along with the vehicles and businesses that must be assessed each year. The office handles homestead exemption forms, homestead and tax freeze filings for residents 65 and over and disabled homeowners, and maintains the county's GIS mapping system.

Business personal property, including manufacturing furniture, fixtures, equipment and inventory, must be assessed by May 31 each year or the state applies a 10 percent penalty, and personal property can be assessed online. Homestead applications are due October 15, and appeals to the County Equalization Board are due the third Monday in August. The main office is in the Fort Smith Courthouse on weekdays, and there are additional offices in Fort Smith and Greenwood.