Arkansas Property Tax Exemptions: Homestead, Senior and Veteran Relief
Arkansas property tax relief: the homestead exemption, senior, veteran and disability exemptions, how and when to apply, and how to appeal your assessment, from official state sources.
Quick answers for Arkansas
- Homestead exemption
- Arkansas gives a homestead property tax credit rather than an exemption. Homeowners may receive a credit of up to $500 per year, and the General Assembly has authorized an increase to up to $600 beginning with the 2026 tax bills. Arkansas DFA Assessment Coordination Division, Homestead Tax Credit and Property Relief; Ark. Code Ann. §§ 26-26-1118, 26-26-1119; Ark. Const. Amend. 79
- How to apply
- Apply for the homestead credit, and for the age 65/disabled assessment freeze, with your county assessor's office. Arkansas DFA Assessment Coordination Division, Property Tax Relief; ACD Frequently Asked Questions, ch. 8; Ark. Code Ann. § 26-26-1118
- Application deadline
- Proof of eligibility for the homestead tax credit must be registered with the county assessor on or before October 15 of the year after the assessment, and the property must qualify before January 1 of the year following the assessment year. Arkansas DFA Assessment Coordination Division, Frequently Asked Questions (ch. 8, Q26, Q31); Ark. Code Ann. § 26-26-1118
- Senior exemptions and freezes
- Homeowners who qualify for the homestead credit and are 65 or older (or disabled) may have the taxable assessed value of their homestead frozen at the next assessment date after they turn 65 or become disabled; Arkansas DFA Assessment Coordination Division, Property Tax Relief; Ark. Const. Amend. 79; Ark. Code Ann. §§ 26-26-1123, 26-26-1124
Last verified: 2026-10-27
The homestead exemption
| Homestead exemption | Arkansas gives a homestead property tax credit rather than an exemption. Homeowners may receive a credit of up to $500 per year, and the General Assembly has authorized an increase to up to $600 beginning with the 2026 tax bills. The homestead is the dwelling used as the owner's principal residence; owners include the record owner, a buyer under a recorded sales contract, or the holder of a recorded life estate, and the home may be held in a revocable or irrevocable trust. Only one homestead credit may be claimed per year, and the credit cannot exceed the tax owed. Credit-limit and one-credit rules: https://www.dfa.arkansas.gov/wp-content/uploads/faqs-2023.pdf |
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| How to apply | Apply for the homestead credit, and for the age 65/disabled assessment freeze, with your county assessor's office. Proof of eligibility for the credit may be submitted directly to the assessor or attached to the deed or other conveyance filed with the circuit clerk, who forwards it to the assessor. Once a parcel qualifies, the credit attaches to the property for the whole year even if it is sold; a purchaser must notify the assessor of a new use of the property. FAQ: https://www.dfa.arkansas.gov/wp-content/uploads/faqs-2023.pdf |
| Application deadline | Proof of eligibility for the homestead tax credit must be registered with the county assessor on or before October 15 of the year after the assessment, and the property must qualify before January 1 of the year following the assessment year. |
| Limits on assessment increases | Under Amendment 79, the taxable assessed value of a homestead can increase no more than 5% per year until it reaches full assessed value; other real property (commercial, agricultural, vacant) is capped at a 10% annual increase after a countywide reappraisal. The caps do not apply to new construction, newly discovered property, or substantial improvements. Property is assessed at 20% of market value. |
Senior, veteran and disability relief
| Senior exemptions and freezes | Homeowners who qualify for the homestead credit and are 65 or older (or disabled) may have the taxable assessed value of their homestead frozen at the next assessment date after they turn 65 or become disabled; a qualifying person who buys a homestead can get the freeze after the purchase. The frozen value can still increase for substantial improvements (renovation adding 25% or more to the value) and new construction, tax bills can change with local millage rates, and the freeze does not transfer to a new owner. Living in a nursing home does not automatically disqualify an owner. FAQ: https://www.dfa.arkansas.gov/wp-content/uploads/faqs-2023.pdf |
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| Veteran exemptions | Ark. Code Ann. § 26-3-306 exempts from taxation property owned by a qualified disabled veteran, and the exemption also covers surviving spouses and minor dependent children of disabled veterans. For the homestead freeze, 'disabled' includes a veteran who is permanently and totally disabled under 38 C.F.R. Part IV. |
| Disability exemptions | Disabled homeowners who qualify for the homestead credit may get the same assessed-value freeze as owners 65 or older. For this purpose 'disabled' means a person disabled under Subchapter XIX of the Social Security Act (as in effect January 1, 2003) for any period during the calendar year, a veteran permanently and totally disabled under 38 C.F.R. Part IV, or a person who has received permanent and total disability insurance benefits during the year. FAQ: https://www.dfa.arkansas.gov/wp-content/uploads/faqs-2023.pdf |
Paying and appealing
| When property taxes are due | Taxes on real and personal property are payable from the first business day in March through October 15 for assessments made in the previous year. Taxes not paid by October 15 are delinquent and the county collector adds a 10% penalty; if October 15 falls on a weekend or postal holiday, the deadline moves to the next business day. Installment payments are allowed (one-quarter by the third Monday in April, the next by the third Monday in July, and the balance by October 15), and collectors may accept installments in any amount between March and October 15. |
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| Appealing your assessment | A property owner has a right to meet with the county assessor (or a representative) about a change in value before petitioning the county board of equalization. The owner or an agent may then apply to the board, within the time allowed, by petition or letter; the reassessment notice must state the deadline for requesting a hearing. The board meets from August 1 through October 1 each year (longer in some cases, but not beyond the third Monday in November) and must notify the owner of its decision in writing. An owner must appeal to the board before appealing to the county court. |
Property Tax & Homestead Exemptions FAQ
What is the homestead exemption in Arkansas?
Arkansas gives a homestead property tax credit rather than an exemption. Homeowners may receive a credit of up to $500 per year, and the General Assembly has authorized an increase to up to $600 beginning with the 2026 tax bills. The homestead is the dwelling used as the owner's principal residence; owners include the record owner, a buyer under a recorded sales contract, or the holder of a recorded life estate, and the home may be held in a revocable or irrevocable trust. Only one homestead credit may be claimed per year, and the credit cannot exceed the tax owed.
How do you apply for a homestead exemption in Arkansas?
Apply for the homestead credit, and for the age 65/disabled assessment freeze, with your county assessor's office. Proof of eligibility for the credit may be submitted directly to the assessor or attached to the deed or other conveyance filed with the circuit clerk, who forwards it to the assessor. Once a parcel qualifies, the credit attaches to the property for the whole year even if it is sold; a purchaser must notify the assessor of a new use of the property.
When is the deadline to apply for a homestead exemption in Arkansas?
Proof of eligibility for the homestead tax credit must be registered with the county assessor on or before October 15 of the year after the assessment, and the property must qualify before January 1 of the year following the assessment year.
Do seniors get a property tax exemption in Arkansas?
Homeowners who qualify for the homestead credit and are 65 or older (or disabled) may have the taxable assessed value of their homestead frozen at the next assessment date after they turn 65 or become disabled; a qualifying person who buys a homestead can get the freeze after the purchase. The frozen value can still increase for substantial improvements (renovation adding 25% or more to the value) and new construction, tax bills can change with local millage rates, and the freeze does not transfer to a new owner. Living in a nursing home does not automatically disqualify an owner.
Do disabled veterans pay property tax in Arkansas?
Ark. Code Ann. § 26-3-306 exempts from taxation property owned by a qualified disabled veteran, and the exemption also covers surviving spouses and minor dependent children of disabled veterans. For the homestead freeze, 'disabled' includes a veteran who is permanently and totally disabled under 38 C.F.R. Part IV.
Is there a property tax exemption for people with disabilities in Arkansas?
Disabled homeowners who qualify for the homestead credit may get the same assessed-value freeze as owners 65 or older. For this purpose 'disabled' means a person disabled under Subchapter XIX of the Social Security Act (as in effect January 1, 2003) for any period during the calendar year, a veteran permanently and totally disabled under 38 C.F.R. Part IV, or a person who has received permanent and total disability insurance benefits during the year.
How much can a home's assessed value go up each year in Arkansas?
Under Amendment 79, the taxable assessed value of a homestead can increase no more than 5% per year until it reaches full assessed value; other real property (commercial, agricultural, vacant) is capped at a 10% annual increase after a countywide reappraisal. The caps do not apply to new construction, newly discovered property, or substantial improvements. Property is assessed at 20% of market value.
How do you appeal a property tax assessment in Arkansas?
A property owner has a right to meet with the county assessor (or a representative) about a change in value before petitioning the county board of equalization. The owner or an agent may then apply to the board, within the time allowed, by petition or letter; the reassessment notice must state the deadline for requesting a hearing. The board meets from August 1 through October 1 each year (longer in some cases, but not beyond the third Monday in November) and must notify the owner of its decision in writing. An owner must appeal to the board before appealing to the county court.
When are property taxes due in Arkansas?
Taxes on real and personal property are payable from the first business day in March through October 15 for assessments made in the previous year. Taxes not paid by October 15 are delinquent and the county collector adds a 10% penalty; if October 15 falls on a weekend or postal holiday, the deadline moves to the next business day. Installment payments are allowed (one-quarter by the third Monday in April, the next by the third Monday in July, and the balance by October 15), and collectors may accept installments in any amount between March and October 15.
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