Appealing Your Property Tax Assessment in Arkansas
Deadlines and steps to appeal a property tax assessment in Arkansas, and when property taxes are due.
Short answer: 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. Arkansas DFA Assessment Coordination Division, Frequently Asked Questions (ch. 4 Q1, ch. 10); Ark. Code Ann. §§ 26-23-202, 26-23-203, 26-27-309, 26-27-317, 26-27-318
| 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. |
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| 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. |
More Arkansas property tax & homestead exemptions
- The Homestead Exemption in Arkansas
- Senior, Veteran and Disability Property Tax Relief in Arkansas
- All Arkansas property tax & homestead exemptions rules
FAQ
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.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.