Tax Code Reference
Effective Rate: 0.56%
Arkansas
Property Tax Code
Arkansas Code — Title 26 (Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Arkansas.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Ratio
20% of true market value
Assessment Cycle
Annual (reappraisal every 3 years)
Appeal Deadline
Third Monday in August — August 17, 2026 to apply to the County Board of Equalization
Assessment System
Governing CodeArkansas Code — Title 26 (Taxation)
Assessment AuthorityCounty Assessor
Assessment Ratio20% of true market value
Assessment CycleAnnual (reappraisal every 3 years)
Appeal System
Appeal BoardCounty Board of Equalization
Appeal DeadlineThird Monday in August — August 17, 2026 to apply to the County Board of Equalization
Key Notes for Arkansas
Arkansas reassesses all property every 3 years. The Board of Equalization meets annually in August. Taxpayers must file a written protest with the Board.
Hearing Types Available
1
County Board of Equalization2
Circuit CourtValid Grounds for Appeal
Overvaluation
Unequal assessment
Incorrect classification
Denial of exemption