Who qualifies for the Homestead property tax credit in Arkansas?

The record owner, a buyer under a recorded contract, or the holder of a recorded life estate, of the home you use as your main residence. A trust may hold the homestead. One credit per person per year. A nursing-home resident who still owns the home can qualify in some cases. Up to $675 off the real-property tax on your homestead for assessment year 2026 (taxes due October 15, 2027). The credit can't be more than your tax, and it is not a refund. The bills due October 15, 2026 had a credit of up to $600. Deadline: In Pulaski County, the credit can still be applied to your account through October 15 of the payment year.

Who qualifies for the Age 65 or disabled homestead freeze in Arkansas?

A homeowner who qualifies for the homestead credit and is 65 or older, or is disabled. The taxable assessed value of your homestead is frozen at the assessment after your 65th birthday or the start of your disability. If you are already 65 or disabled when you buy, it freezes at the assessment after the purchase. Tax rates can still change your bill. The freeze works on top of the 5% cap and the dollar credit. Deadline: File so the freeze is in place for the next assessment date.

Rules by state / Arkansas

Arkansas property tax, line by line.

Your county collector sends one property tax bill a year, in the year after the assessment year. It lists the millage for the county, city, school and special districts, and the homestead credit is subtracted from your real-property tax.

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At a glance

Who sends the bill: The county collector. In Pulaski County the collector is the county treasurer.
When it comes: In the year after the assessment year, generally late summer or early fall. Pulaski treats taxes as due on receipt.
When it's due: October 15 of the year after the assessment year. Taxes for assessment year 2026 are due October 15, 2027. If October 15 falls on a weekend or holiday, the next business day applies. Pulaski accepts a postmark of October 15.
If you pay late: In Pulaski County, after October 15 you owe a 10% penalty on the base tax, a $1.50 advertising fee on real estate, and interest at 10% per year, added daily.
Value is set as of: January 1 of the assessment year. Taxes for that assessment are billed the following year.
Limits on increases: After a countywide reappraisal, the taxable assessed value of your homestead can't rise more than 5% a year (Amendment 79). Other property is capped at 10%. New construction, newly discovered property and a change in use are outside the cap.

Bill dates source · Assessment source

What may come off

3 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Homestead property tax credit

Who: The record owner, a buyer under a recorded contract, or the holder of a recorded life estate, of the home you use as your main residence. A trust may hold the homestead. One credit per person per year. A nursing-home resident who still owns the home can qualify in some cases.
What you get: Up to $675 off the real-property tax on your homestead for assessment year 2026 (taxes due October 15, 2027). The credit can't be more than your tax, and it is not a refund. The bills due October 15, 2026 had a credit of up to $600.
How to apply: Apply with your county assessor. You must show proof of eligibility.
Deadline: In Pulaski County, the credit can still be applied to your account through October 15 of the payment year.
If you're late: Pulaski says October 15 of the payment year is the last day to apply the credit to that bill. No multi-year lookback was found.
After that: Apply once. It continues while the home stays your main residence. Report a sale or a move.

Source

Disabled veteran, surviving spouse and minor child exemption

Who: A veteran awarded VA special monthly compensation for loss or loss of use of one or more limbs, or for total blindness in one or both eyes, or rated 100% total and permanent for a service-connected disability. Also the surviving spouse and minor dependent children of that veteran, and of a service member killed on duty, missing in action, or who died of service-connected causes.
What you get: Exempt from all state taxes on your homestead and on personal property the veteran owns. There is no partial exemption for lower ratings.
How to apply: File your VA letter with the county collector. A 2025 act requires the letter only once, for assessment years beginning on or after January 1, 2025.
Deadline: File so the collector can apply it to the assessment year. A sale or purchase is prorated to the date of the deed.
After that: You file the VA letter once, not every year.

Source

Age 65 or disabled homestead freeze

Who: A homeowner who qualifies for the homestead credit and is 65 or older, or is disabled.
What you get: The taxable assessed value of your homestead is frozen at the assessment after your 65th birthday or the start of your disability. If you are already 65 or disabled when you buy, it freezes at the assessment after the purchase. Tax rates can still change your bill. The freeze works on top of the 5% cap and the dollar credit.
How to apply: Apply with your county assessor along with the homestead credit application, with proof of age or disability.
Deadline: File so the freeze is in place for the next assessment date.

Source

Think your value is too high?

Asking for a lower assessed value

Free review: Yes. Take your value questions to your county assessor before the equalization board meets. It is free.
Formal appeal: The County Board of Equalization, then county court, then circuit court.
Good to know: Keep paying your bill on time while you ask for a review. Ask your county for the board's current filing deadline and fee.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

Millage on the assessed value left after the 20% ratio, the freeze and the credit.
The part of your bill above the credit, including voter-approved school and city debt millages.
New construction and newly discovered value, which are outside the 5% cap.
Special improvement-district assessments, unless that district's law says otherwise.
Vehicle personal-property tax, which is on the same bill in many counties and is not covered by the homestead credit.

The collector's bill lists each millage: county, city, school and special districts. The homestead credit is subtracted from real-property tax on your homestead, up to the amount of that tax. Improvement-district assessments are often a separate charge, and it isn't confirmed that they get the credit.

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Rules checked October 28, 2026 against official Arkansas sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.