Arkansas Property Tax Appeal Guide | Property Tax Edge
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Arkansas

Southeast · 75 counties

Complete property tax appeal guide for Arkansas homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Arkansas Department of Finance and AdministrationEasy to Appeal
0.56%
Effective Tax Rate
Rank #38 nationally
20%
Assessment Ratio
20% of market value
$188,000
Median Home Value
latest Census/ACS estimate
$1,040
Median Annual Tax
Per year
1

20% assessment ratio — divide assessed value by 0.20 to get implied market value

2

$375 homestead tax credit reduces annual tax bill directly

3

Seniors 65+ can freeze their assessed value permanently

Appeal Deadline

Third Monday in August — August 17, 2026 to apply to the County Board of Equalization

August 17 is the deadline to APPLY for a hearing (in person, by letter, or by petition), not the hearing itself. An informal review with the county assessor is the required first step. If the board denies you, petition county court by the second Monday in October — October 12, 2026.

Verified August 2026 against the official source · official source · always confirm the current date with your county

Understanding Arkansas's Assessment Ratio

20%
20% of market value

Arkansas uses a 20% assessment ratio, meaning your assessed value is set at 20% of your property's estimated market value.

To find your implied market value: Divide your assessed value by 0.2.
Example: Assessed value of $37,600 ÷ 0.2 = $188,000 implied market value

⚠ Common Mistake: Never compare your assessed value directly to comparable sale prices in Arkansas. Always convert to implied market value first.

How to Appeal Your Property Tax in Arkansas

1

Contact county assessor informally

2

Petition the County Board of Equalization by the third Monday in August

3

Attend Board hearing (September–October)

4

Appeal to Circuit Court within 30 days of Board decision

Appeal Body
County Board of Equalization → Circuit Court

Exemptions & Relief Programs

Homestead Exemption
$375 tax credit on homestead property
Senior / Disabled Exemption
Freeze on assessed value for seniors 65+ (Act 1981)
Senior Freeze
Seniors 65+ can freeze assessed value at current level

Key Statutes & Legal References

§
Ark. Code Ann. §26-26-303 (20% assessment ratio)
§
Ark. Code Ann. §26-26-401 (Board of Equalization)
§
Ark. Code Ann. §26-26-1118 (senior freeze)

Arkansas Property Tax Code

Governing Code
Arkansas Code — Title 26 (Taxation)
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Cycle
Annual (reappraisal every 3 years)

Key Statutes

A.C.A. §26-26-1101
Assessment of Real Property
Establishes the 20% assessment ratio and procedures for county assessors.
A.C.A. §26-27-301
Board of Equalization
Creates county boards of equalization with authority to hear assessment appeals.
A.C.A. §26-3-301
Homestead Exemption
Provides the homestead property tax credit for owner-occupied primary residences.
A.C.A. §26-26-1118
Appeal to Circuit Court
Allows taxpayers to appeal Board of Equalization decisions to circuit court.

Major Exemptions

Homestead Credit
Owner-occupied primary residence
$375 credit on tax bill
Senior/Disabled Freeze
Age 65+ or disabled, income limits
Frozen assessed value
Official Code

Arkansas Appeal Tools

Use these tools to build your appeal case for Arkansas:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Arkansas Calculator

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$
Assessment ratio: 20% · Rate: 0.56%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Easy to Appeal
Low tax burden, accessible county-level process

Taxing Authority

County Assessor
Assessment Frequency
Annual

Ready to Appeal Your Arkansas Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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Arkansas's assessment ratio study

How closely Arkansas assessors' values actually track real sale prices — and whether you can use that in an appeal.

Usable as supporting evidenceLatest study: 2025

Statewide Ratio Study (Ratio Study Summary Report)

Use the county median and COD before the County Equalization Board to show the county assesses above the 20% statutory level, or that your parcel's own ratio materially exceeds the county median.

Official Arkansas dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in Arkansas

Arkansas does not issue supplemental or prorated mid-year tax bills; new construction and omitted property are simply added to the next annual roll, and counties can only reach back about 3 years for taxes lost to assessor error. Most disputes run through the county equalization board by the 3rd Monday in August.

Back-collection of underassessed/omitted property (limited)

Property was underassessed or omitted from the rolls due to county assessor error and the county seeks overdue taxes; also, property not listed with the assessor by May 31 is 'delinquent in assessment' and picked up with a penalty on the next tax book

Appeal window: No dedicated escape-bill appeal track; the addition appears on the next tax book and is contested through the standard county equalization board petition (on or before the 3rd Monday in August of the assessment year) and then county court

Tax book error correction (corrected bill)

Assessor discovers or is informed of a factual error in the real or personal property tax books, before or after delivery to the county collector (correction form process after delivery); county court may also order correction of erroneous assessments

Appeal window: No statutory fixed window tied to a corrected bill; disputes go to county court, and value changes are prohibited except to fix factual errors

Refund of taxes erroneously assessed and paid

Taxpayer paid taxes on property erroneously assessed (as defined in §26-28-111(c)) and proves it to the county court, which orders the county treasurer to refund

Appeal window: Claim filed with county court; no fixed post-bill appeal window in days

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

Build your Arkansas appeal evidence packet

Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

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Arkansas property tax appeals — frequently asked questions

When is the property tax appeal deadline in Arkansas?+

In Arkansas, the appeal window is Third Monday in August — August 17, 2026 to apply to the County Board of Equalization. August 17 is the deadline to APPLY for a hearing (in person, by letter, or by petition), not the hearing itself. An informal review with the county assessor is the required first step. If the board denies you, petition county court by the second Monday in October — October 12, 2026. Always confirm the exact date with your local county assessor or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Arkansas?+

The general process: 1) Contact county assessor informally; 2) Petition the County Board of Equalization by the third Monday in August; 3) Attend Board hearing (September–October); 4) Appeal to Circuit Court within 30 days of Board decision. Appeals are heard by the County Board of Equalization → Circuit Court.

What is the average property tax rate in Arkansas?+

Arkansas's effective property tax rate is about 0.56% of value — roughly $1,040 per year on the state's median home value of $188,000. Assessments are made at 20% of market value.

What exemptions can lower my property tax in Arkansas?+

Common relief includes the homestead exemption ($375 tax credit on homestead property) and senior relief (Freeze on assessed value for seniors 65+ (Act 1981)). Eligibility and amounts vary — check with Arkansas Department of Finance and Administration.

Does Arkansas cap how much property taxes can increase?+

Yes. Under Senior Freeze: Seniors 65+ can freeze assessed value at current level

Is it worth appealing my property taxes in Arkansas?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.