Arkansas · Property tax exemptions · Updated Oct 2026
Arkansas property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Arkansas: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
See the ruleshomestead exemption
Yessenior break
See the rulesdisabled veterans
October 15homestead deadline
0.55%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Disabled Veteran Exemption - Surviving Spouse and Minor Children
Where to apply in Arkansas
Your county assessor takes applications for the homestead credit and the age 65/disabled value freeze. The disabled veteran exemption is handled through the county collector or treasurer. Arkansas property taxes are paid the year after assessment (2026 assessments are paid by October 15, 2027).
A credit taken directly off the real estate tax bill on your home. Up to $600 on 2025 assessments (bills paid in 2026); up to $675 for assessment years beginning on or after January 1, 2026 (bills paid in 2027) under Act 174 of 2026. If your tax is less than the credit, the credit is limited to the tax.
Who qualifies
You are the record owner (or buyer under a recorded contract, or hold a recorded life estate) and the home is your principal place of residence. A home held in a revocable or irrevocable trust can qualify. Nursing-home residents who still own their home may keep it in some cases. Only one homestead credit per owner.
How to apply
Apply once with your county assessor (in person, by phone or as your assessor allows). Your signature is required. Bring your deed or settlement papers and proof that it is your primary residence.
Deadline
By October 15 to receive the credit on that year's tax bill (Pulaski County Assessor). Missed years are not credited back.
Renewal
One-time. Reapply only if you move to a different home.
Law
Ark. Const. amend. 79; Ark. Code Ann. 26-26-1118, as amended by Act 174 of 2026 (HB 1103)
Age 65 or Disabled Homeowner Assessment Freeze (Amendment 79)
Freezes the taxable assessed value of your home at its value on the next assessment date after you turn 65, become disabled, or (if already 65 or disabled) buy the home. Taxes can still change if millage rates change. New construction or improvements that add 25% or more to the value are added at full value.
Who qualifies
Homeowners who qualify for the homestead credit and are 65 or older or disabled. No income limit. The freeze does not pass to a buyer. You keep the homestead credit as well as the freeze (Pulaski County Assessor).
How to apply
Apply with your county assessor. Bring proof of age (driver's license or birth certificate) or proof of disability (for example, a Social Security disability award letter).
Deadline
Apply with the assessor; the freeze applies from the next assessment date after you qualify. County offices use October 15 as the cutoff for the current tax bill (not confirmed for the freeze specifically).
Renewal
One-time; it stays while you own and live in the home.
Your homestead and personal property are exempt from payment of property taxes (the statute says 'all state taxes'). You must still assess your property each year.
Who qualifies
An Arkansas-resident veteran awarded special monthly compensation by the VA for the loss, or loss of use, of one or more limbs, or for total blindness in one or both eyes, or who has a service-connected 100% total and permanent disability. The veteran must be on the title and live in the home. If you get this exemption, you do not also get the homestead credit or the 65+ freeze (Pope County Collector). Ask your collector whether a 100% rating paid for individual unemployability (TDIU) counts; this could not be confirmed from an official source.
How to apply
Give your county collector or treasurer a current VA Summary of Benefits letter and proof of your eligibility date (VA rating decision). You still must assess your property each year; the exemption is from payment, not from assessment. If you have a mortgage escrow, send the letter to your mortgage company too.
Deadline
October 15 each year (Pope County Collector). Taxes paid without the letter on file are not refunded.
Renewal
Every year in many counties: turn in the new VA Summary of Benefits letter (mailed by the VA each March).
Disabled Veteran Exemption - Surviving Spouse and Minor Children
The full disabled veteran exemption continues on the homestead and personal property.
Who qualifies
The unremarried surviving spouse of a qualifying disabled veteran who receives VA Dependency and Indemnity Compensation (DIC), and, with restrictions, the veteran's minor dependent children.
How to apply
Give the county collector or treasurer your VA letter showing DIC, plus the veteran's eligibility proof, the death certificate and proof you own and live in the home.
Deadline
October 15 each year (Pope County Collector).
Renewal
Yearly letter in many counties; ends if you remarry.
No. The 65+/disabled freeze does not move with you or pass to a buyer (DFA). You can reapply at a new home: if you are already 65 or disabled when you buy, the new home's value is frozen at the next assessment date after purchase.
Is there a cap on value increases?
Yes. After a countywide reappraisal, the taxable assessed value of a homestead can rise no more than 5% a year until it reaches full assessed value (10% a year for other real property). Caps do not apply to new construction, newly discovered property, or improvements adding 25% or more to value. Ark. Const. amend. 79, sec. 1.
Good to know in Arkansas
The homestead credit is not automatic: you must apply once with the county assessor, and missed years are not refunded (Pulaski County Assessor).
The credit has grown from $350 in 2019 to $675 from the 2026 assessment year (Arkansas House; Act 174 of 2026).
Arkansas homes are taxed the year after assessment: the 2026 assessment is billed in 2027 and due October 15, 2027.
Savings estimate for Arkansas
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Arkansas
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Arkansas
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Arkansas
Is there a homestead exemption in Arkansas?
Yes: the Homestead Property Tax Credit (Amendment 79). A credit taken directly off the real estate tax bill on your home. Up to $600 on 2025 assessments (bills paid in 2026); up to $675 for assessment years beginning on or after January 1, 2026 (bills paid in 2027) under Act 174 of 2026. If your tax is less than the credit, the credit is limited to the tax. Who qualifies: You are the record owner (or buyer under a recorded contract, or hold a recorded life estate) and the home is your principal place of residence. A home held in a revocable or irrevocable trust can qualify. Nursing-home residents who still own their home may keep it in some cases. Only one homestead credit per owner.
When is the deadline to apply for the homestead exemption in Arkansas?
By October 15 to receive the credit on that year's tax bill (Pulaski County Assessor). Missed years are not credited back.
Do I have to reapply for the homestead exemption every year in Arkansas?
One-time. Reapply only if you move to a different home.
Are there property tax breaks for seniors in Arkansas?
Age 65 or Disabled Homeowner Assessment Freeze (Amendment 79): Freezes the taxable assessed value of your home at its value on the next assessment date after you turn 65, become disabled, or (if already 65 or disabled) buy the home. Taxes can still change if millage rates change. New construction or improvements that add 25% or more to the value are added at full value.
Do disabled veterans get a property tax exemption in Arkansas?
Disabled Veterans' Property Tax Exemption: Your homestead and personal property are exempt from payment of property taxes (the statute says 'all state taxes'). You must still assess your property each year.
Can I move my exemption to a new home in Arkansas?
No. The 65+/disabled freeze does not move with you or pass to a buyer (DFA). You can reapply at a new home: if you are already 65 or disabled when you buy, the new home's value is frozen at the next assessment date after purchase.
Is there a limit on how fast my home's taxable value can rise in Arkansas?
Yes. After a countywide reappraisal, the taxable assessed value of a homestead can rise no more than 5% a year until it reaches full assessed value (10% a year for other real property). Caps do not apply to new construction, newly discovered property, or improvements adding 25% or more to value. Ark. Const. amend. 79, sec. 1.
Where do I apply for property tax exemptions in Arkansas?
Your county assessor takes applications for the homestead credit and the age 65/disabled value freeze. The disabled veteran exemption is handled through the county collector or treasurer. Arkansas property taxes are paid the year after assessment (2026 assessments are paid by October 15, 2027).
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.