States We Serve › Arkansas
Arkansas Property Tax
Arkansas is our home state. Every county assesses at 20% of market value, Amendment 79 limits how fast taxable value can climb after a reappraisal, and the appeal calendar runs through the late summer with a hard tax due date of October 15.
At a glance
- Date of value
- January 1 of the tax year. ACA 26-34-101, 26-26-1201
- Assessment ratio
- 20% of market value for all real and personal property. ACA 26-26-303
- Reappraisal cycle
- County-wide reappraisals on a schedule set with the Assessment Coordination Division — now every four years (formerly three or five, depending on the county’s growth). ACA 26-26-1902
- Amendment 79 cap
- After a reappraisal, taxable assessed value of commercial, agricultural and other non-homestead property can rise at most 10% per year (5% for a homestead) until it reaches full value. New construction, substantial improvements and property sold since the last reappraisal are not capped.
- Personal property assessment
- Business personal property must be assessed with the county by May 31; a 10% penalty applies after that. ACA 26-26-1408
- Tax bills
- Collectors begin accepting payment the first business day in March and must mail statements by July 1. ACA 26-35-705
- Board of Equalization appeal
- Petition the county Equalization Board on or before the third Monday in August. The board sits from August 1 through October 1. ACA 26-27-317
- County court appeal
- Appeal the board’s decision to county court on or before the second Monday in October; from there to circuit court. ACA 26-27-318
- Taxes due
- October 15 (next business day if it falls on a weekend or holiday); 10% penalty after. No penalty accrues while a court appeal from the county court order is pending. ACA 26-36-201, 26-35-802
- Sale price disclosure
- Full-disclosure state — revenue stamps on the deed reveal the price, so assessors have sales to work with.
The Arkansas calendar
Arkansas taxes are paid in arrears: the bill you pay by October 15 is for the prior year’s assessment. Dates falling on a weekend move to the next business day.
- Jan 1Date of value and ownership for the tax year.
- Mar 1Collectors open the books for the prior year’s taxes.
- May 31Business personal property assessment deadline (10% penalty after).
- Jul 1Last day for collectors to mail tax statements.
- Spring–JulyReappraisal change notices mailed in reappraisal years; informal review with the assessor.
- Aug 1County Equalization Boards convene.
- 3rd Mon. AugDeadline to petition the Equalization Board.
- Oct 1Equalization Boards adjourn (special sessions may run to the third Monday in November).
- 2nd Mon. OctDeadline to appeal the board’s decision to county court.
- Oct 15Taxes due for the prior year.
How an appeal moves
Arkansas gives the taxpayer the burden of proof, and the standard on review is that the assessment is “manifestly excessive, clearly erroneous or confiscatory.” Evidence of value, not of hardship, is what moves a board.
Informal review
Call the assessor’s office when the notice arrives. Measurement, grade and classification errors are usually corrected without a hearing.
Equalization Board
Petition by the third Monday in August. You or your agent must appear and present documentation; a no-show is denied for failure to meet the burden of proof.
County court
Appeal the board’s order by the second Monday in October. The county judge hears the matter de novo.
Circuit court
Either side may appeal the county court order to circuit court. Taxes are not delinquent, and no penalty accrues, while that appeal is pending.
Laws worth knowing
Amendment 79 (2000)
Limits increases in taxable assessed value after a county-wide reappraisal to 10% a year for commercial, agricultural and vacant land and 5% a year for homesteads, until full value is reached. The cap resets when a property sells (Act 2284 of 2005) and does not apply to new construction or improvements adding 25% or more to value. It also created the homestead credit and the over-65 freeze.
Amendment 59 and the rollback
Adopted in 1980 after court-ordered statewide reassessment. When a reappraisal raises a taxing unit’s total assessed value by more than 10%, millage must be rolled back so revenue rises no more than 10%. ACA 26-26-401 et seq.
Taxpayer Bill of Rights
ACA 26-23-202 lists eleven rights, including notice of any change in value and how to appeal it, the right to complete every step of the appeal before paying disputed tax, and recovery of overpayments from erroneous assessments within three years.
Burden and standard of proof
The protesting taxpayer bears the burden (Summers Chevrolet v. Yell County, 1992) and must show the assessment is manifestly excessive, clearly erroneous or confiscatory (IBM Credit Corp. v. Pulaski County, 1994). Appear, document, and quantify.
Ratio studies
Act 440 of 1997 requires every county to pass an annual ratio study: overall and class ratios between 18% and 22% of market value, with a coefficient of dispersion under 20. A county that fails loses state turnback, which is why assessors watch sales closely in a full-disclosure state.
Back assessment
A county can go back only three years to collect tax lost to an under-assessment. ACA 26-34-105
Official resources
Arkansas Assessment Coordination Division · Association of Arkansas Counties — assessor procedures manual · Department of Finance & Administration · Arkansas Code, Title 26
This page is general information about Arkansas property tax procedure, not legal advice. Deadlines and ratios change; confirm the current year’s dates with the county or with us before relying on them.
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