Sheet AR · 2026 rules

Arkansas Property Tax Calculator

Arkansas property-tax guidance describes the 20% assessment level and the Amendment 79 limits on assessment increases. Ordinary homestead increases can be limited to 5%, while non-homestead increases have a different limit. Newly discovered property, construction and substantial improvements are exceptions.

Rules verified Oct 3, 2026 6 primary sources Editorial policy

Estimate your 2026 Arkansas bill

Assessor’s residential full value ($)

Approved homestead (your primary residence)?

Did you own it last year, with no sale or new construction since?

Rate unit on your bill

Mills Per $100 Percent

Local ad valorem levies rate

Approved shared exemption, bill credits and charges (optional)

Extra exemption approved for EVERY modeled levy (assessed $)

The same assessed-value amount must apply to Local ad valorem levies. Different approvals or bases require the prepared levy worksheet. Do not repeat relief already deducted.

Other approved credits on the bill ($)

Fixed charges or special assessments ($)

Use the assessing authority’s value, recorded classification and current rates. Worked examples use hypothetical rates unless labeled statutory.

Arkansas · 2026 residential assessment worksheet Needs inputs

Arkansas estimated annual property tax —

Tax — Local ad valorem levies —
Credits subtracted —
Fixed charges added —

Per month (annual ÷ 12) —

What was applied Choose the actual approved homestead status.

Assessed value after ratio and cap —

Taxable value — Local ad valorem levies —

Effective rate on market value —

What this estimate leaves out

How Arkansas turns value into a tax bill

Arkansas statewide rules
Step	Arkansas rule	Source
Value	Use the valuation for the assessment year shown on your notice. Exemptions, rate units and levy classifications below must match that same notice.	[1]
Assessment	20% of assessor’s residential full value	[1]
Annual limit	Amendment 79: after a reappraisal, taxable assessment may rise each year by 5% (homestead) or 10% (other) of the pre-reappraisal assessment, until it reaches full assessed value; approved 65+/disabled freeze holds it levelApplies only to eligible unchanged property. New discoveries, substantial improvements and construction are excluded. Choose no cap for an assessor-prepared replacement basis.	[1]
Exemptions	Other relief is applied only from a recorded approval; the calculator does not decide qualification.
Rate	Local ad valorem levies: local rate — you enter it.Local ad valorem levies from the applicable taxing authority. The rate is not a Census ratio.

How Arkansas assesses, limits, credits and collects homestead tax

Arkansas assesses property at 20% of market value¹, valued as of January 1¹. Each county reappraises every 3, 4 or 5 years². Property must be listed for assessment by May 31¹. Tax on each assessment is paid the following year, from the first business day in March through October 15¹.

Amendment 79 limits increases in taxable value to 5% a year for a homestead and 10% a year for other real property, until the parcel reaches full assessed value⁵. Each year's 5% step is figured on the taxable value from the year before the first post-reappraisal assessment, so the steps do not compound¹. New construction and substantial improvements that add 25% or more to value are not limited⁵.

A homeowner aged 65 or older, or disabled, can have the homestead's taxable assessed value frozen at the next assessment date after turning 65 or becoming disabled. The freeze must be claimed with the county assessor⁵. It does not pass to a later owner⁵.

The homestead property tax credit is $600 for assessment years beginning on or after January 1, 2025, which are the bills paid in 2026, under Act 330 of 2025³⁵. Act 174 of the 2026 fiscal session, approved 5/1/26, raises it to $675 for assessment years beginning on or after January 1, 2026, payable in 2027⁴. Owners apply with the county assessor⁵.

Value disputes start with the county assessor. The last day to schedule a hearing with the county board of equalization is the third Monday in August². The board sits from August 1 through October 1¹.

Taxes are payable to the county collector by October 15, or the next business day if October 15 falls on a weekend or holiday². Unpaid taxes are then delinquent, with a 10% penalty¹. Rates are local. For example, the 2025 millage (2026 collections) for the Little Rock School District inside the City of Little Rock totals 70 mills⁶.

Worked example

2025 assessment, payable by October 15, 2026, Little Rock School District / City of Little Rock (70 mills in the state’s 2025 millage report): $250,000 × 20% = $50,000 assessed; × 70 mills = $3,500; minus the $600 homestead credit = $2,900. For 2026 assessments payable in 2027 the credit is $675.

Arkansas worked example
Line	Taxable value	Tax
Local ad valorem levies at 70 mills	$50,000.00	$3,500.00
Credits		−$600.00
Annual total		$2,900.00

Left to your local bill

The homestead property tax credit: $600 on 2025 assessments (2026 bills) and $675 on 2026 assessments (2027 bills). The county assessor approves it and the county collector shows it on the bill.
Amendment 79 phase-in after a reappraisal, which adds non-compounding 5% (homestead) or 10% (other) steps of the pre-reappraisal taxable value. The county assessor's notice shows the taxable assessed value.
The age-65/disabled freeze value, set at the next assessment date after eligibility and claimed with the county assessor. New construction and substantial improvements of 25% or more are added at full value.
School, city and county millage by taxing unit. The ACD publishes the Millage Report each year, but it defers to the County Clerk for official rates.
Optional installments (from the first business day in March) and the 10% penalty after October 15, both handled by the county collector.

Census context, not a rate

American Community Survey 2020–2024: median owner-occupied value $188,000 (±$1,754), median real-estate taxes $1,040 (±$13). Dividing one by the other gives 0.55% for Arkansas. Tables B25077 and B25103; why it is only context.

Sources

dfa.arkansas.govArkansas Assessment Coordination Division, Property Tax FAQs, read 2026-10-03.
“The assessment rate is 20% of true, actual, or market value. Ark. Code Ann. § 26-26-303(c). … most probable selling price or current value estimate as of the statutory valuation date, January 1 of the applicable tax year.”
dfa.arkansas.govACD, Residential Real Estate: reappraisal cycle, read 2026-10-03.
“During the reappraisal cycle, every 3, 4, or 5 years, each property is visited by the Assessor or their representative. … For more substantial assessment appeals, the last day to schedule an appeal hearing with the County Board of Equalization is the Third Monday in August.”
arkleg.state.ar.usAct 330 of 2025, read 2026-10-03.
“on the homestead of each property owner by five hundred dollars ($500) six 34 hundred dollars ($600). … assessment years beginning on or after January 1, 2025.”
arkleg.state.ar.usAct 174 of the 2026 Fiscal Session, read 2026-10-03.
“on the homestead of each property owner by six hundred dollars ($600) six 34 hundred seventy-five dollars ($675). … assessment years beginning on or after January 1, 2026. 2 3 4 APPROVED: 5/1/26”
dfa.arkansas.govACD, Property Tax Relief: homestead credit, read 2026-10-03.
“Homeowners in Arkansas may receive a homestead property tax credit of up to $500 per year. Beginning with the 2026 tax bills the general assembly has authorized an increase up to $600. … Homeowners must apply for the credit with the county assessor’s office.”
dfa.arkansas.govACD, 2025 Millage Report, read 2026-10-03.
“Little Rock Rural 46.4 10.1 56.5 Cammack Village 46.4 13.5 10.1 70 Little Rock 46.4 15.1 8.5 70”

Bordering jurisdictions

Rules verified October 3, 2026 by the Property Tax Calculator Editorial Team. Report a correction