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

The deadline to schedule a county Board of Equalization appeal hearing is 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, but must appear when duly summoned under 26-27-316.

Official source. Verified .

Homestead Tax Credit

Homeowners using the dwelling as their principal residence apply with the county assessor.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Arkansas?

The deadline to schedule a county Board of Equalization appeal hearing is 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, but must appear when duly summoned under 26-27-316.

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.arkleg.state.ar.us
the last day to schedule an appeal hearing with the County Board of Equalization is the Third Monday in August.

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. ... The taxpayer must appear if the taxpayer has been duly summoned

Verified October 24, 2026

www.arkleg.state.ar.us
Homestead Tax Credit

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