Arkansas Property Tax Appeal Guide
Arkansas assesses real property at 20% of appraised market value, with Amendment 79 limiting annual taxable value increases on homesteads.
20%
Statutory percentage
August 15 (County Board of Equalization)
Verified July 2026 — confirm on your notice
Ark. Code § 26-27-317 (equalization board appeals)
Governing state code
How to File in Arkansas
Check your assessed value with the county assessor after annual assessment.
Request an informal review with the county assessor first.
File a petition with the County Board of Equalization by the third Monday in August.
Present comparable sales or an appraisal at your equalization hearing.
Appeal an unfavorable decision to the county court and then circuit court.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Arkansas?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Arkansas
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Arkansas taxes 20% of value, so the taxable amount drops from $80,000 to $70,000. At a typical effective rate of ~1.5%, that is about $150 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Arkansas appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation · Unequal assessment · Incorrect classification · Denial of exemption
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Arkansas county assessor before filing — it is the fastest saving most people miss.
- Homestead Credit $375 credit on tax bill
- Owner-occupied primary residence
- Senior/Disabled Freeze Frozen assessed value
- Age 65+ or disabled, income limits
Who hears a Arkansas appeal
Your appeal is decided by County Board of Equalization — the value itself is set by the County Assessor, which is who you are disagreeing with.
- 1
County Board of Equalization
- 2
Circuit Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Arkansas statutes
The sections a Arkansas appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- A.C.A. §26-26-1101
- Assessment of Real Property
- A.C.A. §26-27-301
- Board of Equalization
- A.C.A. §26-3-301
- Homestead Exemption
- A.C.A. §26-26-1118
- Appeal to Circuit Court
Official Arkansas resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Arkansas property tax appeal questions
- When is the deadline to appeal property taxes in Arkansas?
- August 15 (County Board of Equalization). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Arkansas?
- County Board of Equalization hears it. The full path is: County Board of Equalization, then Circuit Court.
- What is the assessment ratio in Arkansas?
- 20% of true market value. That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Arkansas?
- Arkansas recognises these grounds: Overvaluation, Unequal assessment, Incorrect classification, Denial of exemption. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Arkansas offer?
- Homestead Credit — $375 credit on tax bill, for owner-occupied primary residence; Senior/Disabled Freeze — Frozen assessed value, for age 65+ or disabled, income limits. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Arkansas?
- About 0.56% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Arkansas Tax Estimator
$0 / yr
Based on 20% ratio & avg. millage. Estimate only.
Generate your Arkansas appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.