Property Tax Due Dates in Arkansas

Arkansas property taxes are among the lowest in the country. Property is administered at the county level, with the county assessor setting values and the county collector billing and collecting taxes. Residential property is assessed at 20% of its true market value — so a $200,000 home has an assessed value of $40,000 before exemptions. Tax bills are mailed in the fall and are due October 15. Arkansas also taxes personal property (vehicles, equipment) on the same schedule as real property.

Arkansas property taxes are due October 15 each year. A 10% penalty applies to taxes paid after October 15. After the end of the year, delinquent taxes may be certified to the State Land Commissioner, and the property can eventually be subject to forfeiture proceedings. Most counties accept payment online through the county collector's website, by mail, and in person. Partial payments are generally not accepted.

Arkansas offers several property tax relief programs: Homestead Tax Credit — Owner-occupied primary residences receive a $375 credit directly off their property tax bill. This credit is funded by the state and applied automatically — no application required. Senior Property Tax Freeze — Qualifying homeowners 65 or older with income under $18,000 per year may apply to freeze the assessed value of their primary residence, preventing future increases. Apply with your county assessor. Disabled Veterans Exemption — Veterans with a 100% service-connected disability (or their surviving spouses) are fully exempt from property taxes on their primary residence.

To appeal your property assessment in Arkansas: Deadline: File your appeal with the county Board of Equalization by August 1 of the assessment year (or within 30 days of receiving your assessment notice, whichever is later). Process: Submit evidence that the assessed value exceeds 20% of the property's true market value. Comparable recent sales are the most persuasive evidence. The Board of Equalization meets in August and September. If denied, you may appeal to the State Claims Commission or Circuit Court.