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Arkansas property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

The DFA guide cites Ark. Code 26-36-201 for a 10% late-payment penalty.

Official source. Verified .

Appeal process

Appeal first to the county Board of Equalization, in person or by letter/petition to its secretary by the third Monday in August.

Official source. Verified .

Who may represent homeowners

At the county Board of Equalization, a taxpayer may appear by agent or submit written documentation.

Official source. Verified .

Homestead Tax Credit

Homeowner whose dwelling is used as the principal place of residence.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Tools and Census comparisons

Property tax calculators | Compare counties

Highest estimated rates in Arkansas | Lowest estimated rates in Arkansas

Every county page includes a Census bill estimate and assessment check where usable survey estimates are available.

Counties and county equivalents

Common questions

How do property tax appeals work in Arkansas?

Appeal first to the county Board of Equalization, in person or by letter/petition to its secretary by the third Monday in August.

Who may represent a homeowner in a Arkansas property tax appeal?

At the county Board of Equalization, a taxpayer may appear by agent or submit written documentation.

Sources

www.dfa.arkansas.gov
The collector will extend a penalty of ten percent (10%) if payment is not made within the specified time. Ark. Code Ann. § 26-36-201.

Verified October 24, 2026

www.dfa.arkansas.gov
County property owners should first appeal their property’s valuation to the County Board of Equalization (“BOE”) in the County in which the property is located. The appeal must be in person or by letter or petition to the secretary of the County Board of Equalization on or before the third Monday in August of every year.

Verified October 24, 2026

www.dfa.arkansas.gov
the taxpayer may appear by an agent or may submit written documentation as to the adjustment desired.

Verified October 24, 2026

www.arkleg.state.ar.us
The credit is applicable to the “homestead,” which is defined as the dwelling of a person used as their principal place of residence.

Verified October 24, 2026