Arkansas property taxes (2026)

How Arkansas property taxes work

Arkansas pays a year behind, with one date to remember: October 15. The 2025 taxes come due by October 15, 2026, collected by the county collector, with a 10% penalty after. Many counties let you pay in installments across the year — as long as the balance clears by the October deadline.

Homes are assessed at 20% of appraised value, and counties reappraise on three- to five-year cycles. Amendment 79 softens the blow: taxable value on your homestead can rise at most 5% a year after a reappraisal (10% for other property), and it freezes entirely for owners 65+ or disabled.

The appeal season is late summer: the county Board of Equalization convenes August 1, and the third Monday in August is the deadline to request your hearing — start with the assessor's office informally when reappraisal notices land.

Every homestead also gets the Amendment 79 credit — up to $600 off the bill starting with 2026 taxes (raised from $425). It takes one registration with the assessor, and unregistered homeowners leave it on the table every year.

When payments are due

Due by October 15 (for the prior year's taxes); 10% penalty after. Installment prepayment is available in most counties.

How to appeal your assessment

The statewide rule: Request a hearing with your county Board of Equalization by the third Monday in August; the board convenes August 1

Reappraisal-year value notices arrive in summer — the informal talk with the assessor comes first, and the equalization board's August session is the formal stop. Petitions continue to county court if needed.

1. Read your reappraisal noticeIt shows the new appraised value; your bill runs on 20% of it, capped by Amendment 79's 5% annual growth on homesteads.
2. Talk to the assessor firstRecord errors and clear overvaluations often resolve informally when notices land.
3. Schedule your Board of Equalization hearing by the third Monday in AugustCall or file with the county clerk to get on the board's calendar — free.
4. Present your evidenceComparable sales and condition documentation; the board can lower the appraised value on the spot.
5. Escalate if neededBoard decisions can be appealed to county court by the statutory fall deadline.

County pages have the exact local deadlines, forms, and filing links.

Statewide exemptions

Reassessment

Counties reappraise on state-supervised cycles; homes are assessed at 20% of appraised value, and Amendment 79 caps taxable-value growth at 5% a year on homesteads after reappraisal.

Value notices (Reappraisal value notice) usually mail in summer (reappraisal years).

Common questions

When are property taxes due in Arkansas?

October 15, for the previous year's taxes — 2025 taxes are due by October 15, 2026, with a 10% penalty after. Most counties let you chip away in installments any time before the deadline.

How do I appeal my Arkansas assessment?

Talk to the assessor when your reappraisal notice lands, then get on the county Board of Equalization's calendar — the deadline to request a hearing is the third Monday in August, and the board starts sitting August 1.

What is the Amendment 79 homestead credit worth?

Up to $600 off your bill starting with 2026 taxes. It takes one registration with your county assessor — if you've never registered your homestead, that's free money every year.

Does Arkansas freeze property values for seniors?

Yes — at 65 (or with a qualifying disability), the taxable value of your homestead freezes under Amendment 79. Register once with the assessor; only substantial improvements can move it.

Why is my assessed value a fifth of my home's worth?

Arkansas taxes homes on 20% of appraised value. Millage applies to that 20%, and Amendment 79 then caps how fast the taxable portion can grow — 5% a year on your homestead.