Arkansas Property Tax | Pay Personal Property Tax, Relief & Appeals

Key Resources for Arkansas Property Tax

Before relying on any property tax information you find online, compare it with notices from your county and official Arkansas portals to confirm that deadlines, balances, and program details are still current.

The Arkansas Assessment Coordination Division manages statewide property tax oversight and works with counties to keep assessments as fair and uniform as possible across the state. Many users start with Arkansas Public Records to see how property tax fits alongside other Arkansas record types before diving into county-level tools.

Finding property tax information in Arkansas usually involves two levels: state pages that explain rules, timelines, and relief programs, and county offices that handle your specific parcel, bill, and payment. This guide focuses on statewide resources and points to when you must switch to county officials for parcel-level records, tax sales, or individual disputes.

Understanding Property Taxation and Assessment Standards in Arkansas

Property taxes in Arkansas are largely administered by counties, but statewide oversight comes from the Arkansas Assessment Coordination Division (AACD), a division of the Department of Finance and Administration. AACD defines what counts as real property, explains how different property types are classified, and supervises how county assessors apply those standards so valuations are reasonably uniform in all seventy-five counties.

Under AACD’s real property guidance, each parcel is expected to be valued at market value using mass appraisal methods rather than a one-off appraisal for every property. The division explains how residential, commercial, agricultural, mineral, industrial, vacant land, and other categories are grouped so similar properties are treated alike when counties build their assessment rolls and apply local millage rates.

The statewide property tax timeline spans two years: one year to establish assessed values and levy millage rates, and the following year to collect the resulting taxes. Key dates in that timeline include the May 31 deadline to assess personal and business personal property, the third Monday in August to file appeals with the county Board of Equalization, and the October 15 deadline to pay property taxes and submit homestead credit applications. Official materials focus on how this process works rather than ranking Arkansas against other states, so this guide does not offer comparative tax-burden rankings.

Before you contact a county office, you can learn how Arkansas values different types of real estate to see how market value, property type, and improvements feed into your assessed value. Understanding those basics can make conversations with local assessors more productive when you have questions about your bill.

Arkansas Assessment Coordination Division and Property Tax Center Roles

At the statewide level, AACD and the Department of Finance and Administration set the framework for Arkansas property taxes by defining valuation standards, training local officials, and publishing deadlines. The statewide Property Tax Center organizes payment information by county and reflects statewide rules such as the October 15 due date for paying property taxes and the use of homestead credits and Amendment 79 caps to limit certain assessment increases.

For payment logistics, you can open the statewide property tax portal to choose your county on a map and see whether that county accepts online payments, in-person courthouse payments, mail-in checks, or a combination of methods. The portal is a starting point only; it sends you to county-specific tools and does not itself store detailed account histories.

County assessors apply the state’s rules to individual parcels, maintain assessment records, and process applications for homestead credits and value freezes. County clerks, collectors, and treasurers prepare and mail bills, collect payments, and distribute property tax revenue to school districts, cities, and county governments. Real estate records such as deeds, mortgages, and parcel-level assessment histories are maintained exclusively by county offices and will not appear in state-level search tools or statewide summary pages.

If you are beginning your research and want to jump to local tools, many users start with Arkansas Property Search to locate county-level property search or tax pages, then follow up directly with the local assessor or collector for certified copies, payment arrangements, or detailed account questions.

From County to State: Navigating Property Tax Appeals in Arkansas

When you believe your Arkansas property has been assessed too high, the first step is typically to contact your county assessor to review the data used for your parcel. Under the property tax timeline published by AACD, real property owners who still disagree after talking with the assessor generally submit a written appeal to the county Board of Equalization by the third Monday in August for that year’s assessment; your tax bill or notice should list the exact local filing deadline.

The Board of Equalization is a county-level review body that considers evidence about property value and uniformity among similar properties. It can adjust assessments within the limits of Arkansas law but does not change tax rates or overall revenue needs. If you miss the local appeal window, later options can be narrower, so it is important to act promptly if you plan to challenge a value.

For state-administered tax disputes, Arkansas provides broader protections in a statewide Taxpayer Bill of Rights. You can read the taxpayer bill of rights to see your options during audits and collection efforts, including the right to a clear explanation of any proposed assessment, the ability to be represented, and the procedures for protesting a proposed assessment or refund denial.

If the Department of Finance and Administration issues a Notice of Proposed Assessment and you disagree, you may be able to file a state tax appeal with the Arkansas Tax Appeals Commission. The commission is an independent tribunal that hears tax disputes, takes evidence, and issues decisions that carry the force of a circuit court judgment unless changed on judicial review. Always rely on the deadlines printed on your notice, and consider speaking with a qualified tax professional if you need legal or tax advice about appeal options.

State-Mandated Property Tax Exemptions and Relief in Arkansas

Arkansas law creates a statewide homestead property tax credit for eligible homeowners. When you own and occupy a dwelling as your principal residence and apply with your county assessor, the credit can reduce the property tax bill on that homestead by up to $500 per year, with an increase to $600 authorized beginning with 2026 tax bills. Property owners may claim only one homestead credit each year.

The definition of a homestead in Arkansas is broad enough to cover some residences owned through revocable or irrevocable trusts, buyers under recorded sales contracts, and people who hold a recorded life estate in the property. In certain circumstances, homeowners who move into a nursing home or retirement center but keep ownership of their residence can continue to qualify. Because the rules are detailed, county assessors encourage property owners who think they might be eligible to contact their office and review the statewide criteria.

Homeowners who qualify for the homestead credit and are either age 65 or older or disabled may be eligible for additional relief. In these cases, the taxable assessed value of the homestead can be frozen at the value established on the next assessment date after the owner turns 65, becomes disabled, or purchases a qualifying homestead. The freeze does not transfer to a subsequent owner, and the assessed value may still increase when there is new construction or substantial renovation that adds at least twenty-five percent to the property’s value.

For other properties, Amendment 79 limits how quickly taxable assessed value can increase after a countywide reappraisal. Homestead properties are generally capped at a 5 percent increase in taxable value per year, while all other real property parcels such as commercial, agricultural, and vacant land are capped at 10 percent per year until they reach full assessed value. These caps do not apply to newly discovered property, new construction, or substantial improvements, and millage rate changes can still raise or lower the final tax bill.

To see the statewide relief rules in one place, you can review Arkansas property tax relief programs before you visit or call your county assessor. The state materials explain how the homestead credit, age 65 or disability value freeze, and Amendment 79 limits work so you can ask more targeted questions locally.

Unpaid Property Taxes: State Laws and Local Enforcement

Property taxes in Arkansas are generally due October 15, and the statewide Property Tax Center notes that payments for a tax year can often be made online, in person at the county courthouse, or by mail, depending on the county you select. If taxes are not paid by the deadline, state law allows counties to add penalties and interest, and continued nonpayment can eventually result in the property being offered at a tax sale to recover the unpaid taxes.

In addition to county-level enforcement, the Department of Finance and Administration can, for some state tax debts, record a certificate of indebtedness that operates like a judgment lien on your real and personal property. After a lien is filed, the agency may use tools such as writs of execution, garnishments, and cancellation of state tax permits or registrations to collect, and related court costs or sheriff’s fees can be added to the balance. These collection powers are described in the Taxpayer Bill of Rights and the Arkansas Tax Procedure Act.

To avoid delinquency, it is important to confirm that your assessment was completed on time, that any homestead credit or value freeze has been applied, and that your payment has actually posted. You can pay your personal property bill online for many counties through the Department of Finance and Administration, or follow the payment instructions printed on your county bill if your county uses a different system.

If you are already behind, most questions about repayment plans, tax-sale dates, or redemption rights must be handled directly with your county collector or treasurer. State resources describe the general framework for penalties, liens, and tax sales, but specific notice dates, auction procedures, and redemption periods are driven by local officials and may vary, so always rely on written information from the county office that issued your bill.

Contacting Your Local Tax Assessor in Arkansas

  • Arkansas Assessment Coordination Division: 1900 West 7th Street, Room 2140 Ragland Bldg. Little Rock, AR 72201 (View on Google Maps)
  • Phone: (501) 324-9240

Arkansas statutes, the Department of Finance and Administration, and the Arkansas Assessment Coordination Division set the overall property tax rules, but individual tax bills, parcel corrections, and payment arrangements are handled by county officials. Use the county directory below to connect with the local assessor, clerk, or collector who maintains records for your specific parcel.

County Property Tax
Pulaski County Guide

This statewide guide explains how Arkansas property tax systems are organized, but it is not a government website and does not provide legal or tax advice. Always confirm deadlines, payment amounts, and eligibility for any relief program directly with the county office listed on your bill or the appropriate state agency before making important decisions.

To protect yourself from scams, rely only on contact information and payment instructions that come from official Arkansas state or county sources, and be cautious of unsolicited calls or emails promising to reduce your property taxes for a fee. For large payments or wire transfers, consider calling the office at a verified number to confirm routing details before sending funds.

What if my Arkansas tax bill does not show the homestead credit I expected?
If your bill does not reflect a homestead credit you think you qualify for, contact your county assessor, since applications for the credit are filed and approved there and the assessor can explain whether you meet the statewide requirements.

How can I confirm that my Arkansas property tax payment was received?
After you pay, keep any receipt or confirmation number and compare it with your county records or the balance shown in the official payment portal; if the payment does not appear, contact the county collector or the state office listed on your bill before sending another payment.