Collected and spent
In 2022, Sebastian County spent about $77.7M. This is a Census of Governments estimate across all of its funds.
Spent
$77.7M
Fiscal year 2022 · Census of Governments estimate, all funds · spending
Where the money comes from
One tax.
Property tax
$0.8 per $100 of value
Source · Arkansas DFA Assessment Coordination Division — 2024 Millage Report, Sebastian 2024 property tax. Read on July 23, 2026.
Details
Sebastian 2024 property tax — county-government levy inside Fort Smith — ACD general 5.0 + road 1.5 + road allotment 1.5 (rural addresses add the 0.5 county library mill Fort Smith replaces); single-source (no independent county publication located). Arkansas assesses at 20% of true valueWhere it goes
Eleven service lines.
Other
$34.5M
General government
$11.6M
Corrections
$10.0M
Police
$6.3M
Public works
$6.3M
Health and human services
$3.3M
Courts
$3.2M
Parks and recreation
$1.4M
Show all 11 linesShow fewer lines
Library
$0.4M
Fire
$0.3M
Debt service · past obligation
$0.2M
Bars in both tables share one scale. Hatched lines pay for past obligations, not current services.
Source · 2022 Census of Governments - Estimated service split source. Read on October 20, 2026.
Who decides
Arkansas county government has a Quorum Court of justices of the peace. It meets in November or December to set county taxes. Before the year ends, it passes the budget for the next year. 13 Justices of the Peace, each elected from one district.
Steve Hotz
County Judge
Next election
November 3, 2026
Johnny Hobbs
Justice of the Peace, District 1
Next election
November 3, 2026
Jackie Davis
Justice of the Peace, District 2
Next election
November 3, 2026
Shawn Looper
Justice of the Peace, District 3
Next election
November 3, 2026
James Butler
Justice of the Peace, District 4
Next election
November 3, 2026
Brandon Morrison
Justice of the Peace, District 5
Next election
November 3, 2026
Danny W. Aldridge
Justice of the Peace, District 6
Next election
November 3, 2026
Kenneth Williamson
Justice of the Peace, District 7
Next election
November 3, 2026
Valeria J. Robinson
Justice of the Peace, District 8
Next election
November 3, 2026
Rhonda Royal
Justice of the Peace, District 9
Next election
November 3, 2026
Dickie Lee Robertson
Justice of the Peace, District 10
Next election
November 3, 2026
Gerry Ward
Justice of the Peace, District 11
Next election
November 3, 2026
Tommy Camp
Justice of the Peace, District 12
Next election
November 3, 2026
Lorrie Glidewell Runion
Justice of the Peace, District 13
Next election
November 3, 2026
Source · State of Arkansas, Ark. Code §14-14-904(b), levy of taxes and making of appropriations. Read on October 10, 2026.
Details
Ark. Code §14-14-904(b), levy of taxes and making of appropriations (FindLaw copy, current as of March 28, 2024) (read 2026-10-10)When decisions happen
The Quorum Court passes the county budget before each year ends. It can change the budget during the year.
Each yearThe county budget year runs January 1 to December 31.
November 3, 2026Election for 14 seats
How to reach it
County Judge's office
Phone
County Judge's Office, Fort Smith Courthouse, 35 South 6th, Room 106, Fort Smith, AR 72901
Mailing address
Source · Association of Arkansas Counties, Association of Arkansas Counties, Arkansas County Justices of the Peace 2022 Procedures Manual. Read on October 10, 2026.
Details
Association of Arkansas Counties, Arkansas County Justices of the Peace 2022 Procedures Manual (glossary; quoting A.C.A. §14-14-904) (read 2026-10-10)Also on this tax bill
A Sebastian County address pays these governments too. Which school districts and cities apply depends on the address.
On every bill in Sebastian County
On some bills, depending on the address
School districts: 7
Greenwood School DistrictNot in Who Taxes Me yet
Hackett Public SchoolsNot in Who Taxes Me yet
Mansfield School DistrictNot in Who Taxes Me yet
Fort Smith Public SchoolsSchool districtLavaca Public SchoolsNot in Who Taxes Me yet
Charleston School DistrictNot in Who Taxes Me yet
Booneville School DistrictNot in Who Taxes Me yet
Cities: 4
Fort SmithCity
GreenwoodNot in Who Taxes Me yet
BarlingNot in Who Taxes Me yet
BonanzaNot in Who Taxes Me yet
Sources
Spent
2022 Census of Governments - Estimated service split source. Read on October 20, 2026.
Taxes
Arkansas DFA Assessment Coordination Division — 2024 Millage Report, Sebastian 2024 property tax. Read on July 23, 2026.
Details
Sebastian 2024 property tax — county-government levy inside Fort Smith — ACD general 5.0 + road 1.5 + road allotment 1.5 (rural addresses add the 0.5 county library mill Fort Smith replaces); single-source (no independent county publication located). Arkansas assesses at 20% of true valueWho decides
State of Arkansas, Ark. Code §14-14-904(b), levy of taxes and making of appropriations. Read on October 10, 2026.
Details
Ark. Code §14-14-904(b), levy of taxes and making of appropriations (FindLaw copy, current as of March 28, 2024) (read 2026-10-10)When decisions happen
Association of Arkansas Counties, Association of Arkansas Counties, Arkansas County Justices of the Peace 2022 Procedures Manual. Read on October 10, 2026.
Details
Association of Arkansas Counties, Arkansas County Justices of the Peace 2022 Procedures Manual (glossary; quoting A.C.A. §14-14-904) (read 2026-10-10)How to reach it
Sebastian County, Sebastian County Quorum Court, Current Members page, County Judge's Office block. Read on October 10, 2026.
Details
Sebastian County Quorum Court, Current Members page, County Judge's Office block (read 2026-10-10)What it does
2022 Census of Governments - Estimated service split source. Read on October 13, 2026.
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