Trend of Splitting Up Sheriff and Tax Collector Role Continues in Arkansas

by Kristin Higgins - May 7, 2025

Voters in four Arkansas counties will have one more office to fill during the 2026 election after state legislators passed laws splitting the elected position of sheriff and tax collector.

Counties asked legislators during the recent legislative session to divide the roles and duties in Perry, Poinsett, Montgomery and Searcy counties. 

To run for either of these offices, a person must be a U.S. citizen, be at least 18 years old, be registered to vote in their county, and have no fraud or felony convictions. 

Historic Role

Throughout English and early American history, sheriffs held a dual role of law enforcement and tax collector. Following that tradition, the Arkansas Constitution of 1874 puts the responsibility of collecting property taxes under the sheriff’s umbrella.

Larger, more populated or prosperous counties split the two responsibilities into separate elected positions.

A Public Policy Center analysis in 2023 showed 24 of Arkansas’ 75 counties had a combined sheriff-tax collector job on the ballot. Patrol, jail operations, and local property tax collections fall to those elected to the role.

During the 2023 legislative session, legislators passed two bills, eliminating combined sheriff/tax collector positions in Hempstead and Ouachita counties starting Jan. 1, 2026. Ouachita County's tax collector position will instead combine with the county's treasurer.

County officials lobbied legislators for more splits in the 2025 session.

Perry County

Voters in Perry County will elect a separate sheriff and tax collector in the November 2026 elections, with the split official Jan. 1, 2027.

According to a 2025 Salary Study published by the Association of Arkansas Counties, Perry County pays a salary of $26,436 from the Tax Collector budget and $26,436 from the sheriff's fund, for a total of $52,872.

Act 985 of 2025 says that the Quorum Court will determine the new salaries for both positions.

Poinsett County

Voters in Poinsett County will elect a separate sheriff and tax collector in the November 2026 elections, with the split official Jan. 1, 2027.

According to a 2025 Salary Study published by the Association of Arkansas Counties, Poinsett County pays a salary of $40,176 from the Tax Collector Automation Fund and $40,176 from the sheriff's fund, for a total of $80,352.

Act 12 of 2025 says that the Quorum Court will determine the new salaries for both positions.

Montgomery County

Voters in Montgomery County will elect a separate sheriff and tax collector in the November 2026 elections, with the split official Jan. 1, 2027.

According to a 2025 Salary Study published by the Association of Arkansas Counties, Montgomery County pays a salary of $26,214 from the Tax Collector budget and $26,214 from the sheriff's fund, for a total of $52,428.

Act 160 of 2025 says that the Quorum Court will determine the new salaries for both positions.

Searcy County

Voters in Searcy County will elect a separate sheriff and tax collector in the November 2026 elections, with the split official Jan. 1, 2027.

According to a 2025 Salary Study published by the Association of Arkansas Counties, Searcy County pays a salary of $27,376 from the Tax Collector budget and $27,376 from the sheriff's fund, for a total of $54,752.

Act 11 of 2025 says that the Quorum Court will determine the new salaries for both positions.

Other Blended County Roles

In 14 of the 75 Arkansas counties, voters choose only one person to carry out the duties of circuit clerk and county clerk.

The county clerk is responsible for issuing marriage licenses and voter registration cards in Arkansas, along with maintaining the official records of the Quorum Court. A circuit clerk maintains criminal, civil and juvenile court records, including the outcomes of past court cases. They oversee jury duty selection and record property transactions, such as deeds, mortgages, liens and professional licenses.

In another five counties, the county treasurer also doubles as the county tax collector. Ouachita County will be the sixth county starting on Jan. 1, 2026.  

The county treasurer is responsible for keeping the county’s financial records, including keeping Quorum Court members up to date on the county’s financial status through income and expense reports each month. This elected official receives all property and sales tax dollars, and sends schools, cities and other entities their share of countywide taxes.

What Counties Have Combined Elected Offices?

As of 2025, these were the combined elected positions in Arkansas. 

* 2023 law to elect separate officials in 2026

** 2025 law to elect separate officials in 2026

Want to know more?

Visit our Local Offices website to learn more about the duties, eligibility requirements, and salaries of Arkansas’ local elected officials at https://www.uaex.uada.edu/business-communities/voter-education/local-offices.aspx