Arkansas • Homestead tax credit, Amendment 79 and homeowner property tax relief • reviewed September 2, 2026
Arkansas Homestead Exemption: 2026 Rules, $675 Credit, Savings, Filing Steps and County Contacts
The Arkansas homestead exemption people search for is usually the Arkansas Homestead Property Tax Credit under Amendment 79.
For assessment years beginning on or after January 1, 2026, Arkansas Act 174 increased the homestead property tax credit to $675.
The credit is claimed through your county assessor, not through the IRS and not usually through the county collector.
Arkansas also has a separate legal homestead protection in its constitution. That legal protection is different from the property-tax credit and should not be confused with tax-bill savings.
Fast answer
Arkansas Homestead Exemption Quick Facts
Act 174 increased the Arkansas Homestead Property Tax Credit for assessment years beginning on or after January 1, 2026.
Register proof of eligibility with the county assessor where the homestead is located.
The property must be your homestead and your principal place of residence.
A property owner may claim only one Arkansas homestead tax credit.
Many Arkansas homestead-credit and property-tax-cycle rules use October 15. Apply early and verify your county’s exact processing cutoff.
Collectors handle tax bills and payments. Eligibility questions usually go back to the assessor.
Amendment 79 limits annual taxable-assessed-value increases for many homesteads after reappraisal.
Non-homestead property commonly uses a different cap after countywide reappraisal.
Age 65 or disabled homeowners may qualify for a freeze on taxable assessed value.
Arkansas does not use the Florida/Texas-style “homestead exemption amount” structure. The main Arkansas homeowner tax benefit is a credit against real property taxes, plus Amendment 79 assessment limits.
Know the difference
Arkansas Homestead Credit vs Legal Homestead Exemption
Property tax credit
This is the benefit most homeowners want for tax-bill savings.
It reduces eligible ad valorem real property taxes on a qualified homestead.
It is claimed through the county assessor and appears on the property tax bill through the county tax cycle.
Assessment limitation
Amendment 79 also limits how much taxable assessed value can increase after reappraisal.
For a qualifying homestead under age 65 and not disabled, taxable assessed value increases are commonly limited to 5% annually until reaching full assessed value.
Age 65 or disabled freeze
Separate Arkansas rules may freeze taxable assessed value for homeowners age 65 or older or homeowners who meet disability standards.
New construction, substantial improvements, ownership changes and corrections can still affect the record.
Legal homestead protection
Arkansas Constitution Article 9 includes homestead protection from certain legal process.
That legal protection is not the same as the county assessor’s homestead property tax credit.
If you want a lower Arkansas property tax bill, search your county assessor site for Homestead Credit or Amendment 79. If you are dealing with bankruptcy, creditor claims or a lawsuit, search Arkansas legal homestead exemption and speak with a lawyer.
Office decoder
Which Arkansas Office Handles Homestead, Tax Bills and Deeds?
County Assessor
Use for: homestead credit, Amendment 79 status, property value, assessment record, property classification, age 65/disability freeze and assessment appeal questions.
This is usually the correct office for applying for the Arkansas homestead property tax credit.
Find your Arkansas countyCounty Collector
Use for: real estate tax bills, payment receipts, delinquent tax payments, partial payments where allowed and account balance questions.
If the homestead credit is missing, the collector will usually refer you back to the assessor.
Open Arkansas county tax payment portalCounty Clerk / Circuit Clerk / Recorder
Use for: deeds, recorded ownership, legal descriptions, liens, mortgages, real estate instruments and transfer documents.
Use this office when the assessor needs proof of ownership, deed date or legal description.
Find Arkansas circuit clerksArkansas Assessment Coordination Division
Use for: statewide assessment rules, Amendment 79 guidance, forms, county-assessor oversight and property-tax resources.
Important: the state division does not usually approve an individual homeowner’s local homestead credit. Your county assessor does that.
Open Arkansas Assessment Coordination DivisionMap example: Pulaski County Assessor
Address: 201 South Broadway, Suite 310, Little Rock, AR 72201
Phone: 501-340-6170
Hours: Monday–Friday, 8:00 AM–4:30 PM
Pulaski County is shown as a central Arkansas example. If your property is in another county, apply through that county’s assessor.
Filing workflow
How to Apply for the Arkansas Homestead Property Tax Credit
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Confirm the property is your principal residence.
The homestead credit is for the property you use as your main home.
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Confirm you are claiming only one homestead credit.
Arkansas homeowners should not claim the homestead credit on more than one principal residence.
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Find your county assessor.
Use your county government website, the Arkansas county directory or the county assessor’s office.
Open Arkansas county directory -
Ask for the Homestead Credit Application / Sales Verification form.
Arkansas rules establish this form for Amendment 79 benefits and sales verification.
Open Arkansas rule for the form -
Complete the county form.
County forms may ask for owner name, parcel number, property address, mailing address, date of occupancy, phone, email and purchase information.
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Attach proof if requested.
County assessors may ask for ID, deed, closing statement, trust document, utility proof or age/disability proof.
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Submit to the assessor.
Some counties allow mail, fax, online submission or in-person filing. Filing methods vary by county.
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Verify before paying the tax bill.
After the assessor updates the record, check the collector’s tax bill to confirm the credit appears.
Arkansas counties may use different portals, forms and submission methods. Always follow the county assessor’s instructions for the county where the home is located.
Prepare documents
Documents and Information Arkansas Counties May Request
Parcel number or property ID: find this on the assessor record or county tax bill.
Property address: use the actual homestead location, not only the mailing address.
Owner name: match the deed, closing documents or county ownership record.
Proof of ownership: deed, closing statement, settlement statement, recorded contract or other ownership evidence.
Proof of residence: Arkansas driver license, state ID, utility bill, voter registration, vehicle registration or other county-accepted proof.
Date of occupancy: when you began using the property as your principal residence.
Prior homestead information: address of any previous property where you claimed a homestead credit.
Trust document: if the property is held in a trust and the assessor needs to confirm eligibility.
LLC or entity ownership proof: Arkansas law may allow specific limited ownership structures, but the assessor must verify the facts.
Age proof: driver license, state ID or birth certificate for age 65 relief.
Disability proof: Social Security disability documentation or other county-accepted disability proof.
Disabled veteran proof: VA disability documentation and county assessor instructions for the separate disabled-veteran exemption.
Calendar
Arkansas Homestead Credit Deadlines and Property Tax Calendar
Arkansas real property assessment and ownership status are tied to the assessment year.
Arkansas property taxes are generally payable beginning the first business day in March in the year after assessment.
This is separate from homestead, but missed personal-property assessment can affect registration and tax workflow.
In reappraisal years, value-change notices are commonly sent after July 1 under state assessment timelines.
This is a common deadline for requesting a County Board of Equalization hearing on assessment issues.
Real and personal property taxes are generally due by October 15; unpaid balances become delinquent after that date.
County and state materials commonly reference October 15 for homestead-credit processing. Apply early and verify your county cutoff.
Some assessment appeal steps after equalization board action use county court timing rules.
Unpaid property taxes can lead to penalties, certification and state-land-sale procedures.
Arkansas taxes are often paid in the year after the assessment year. Ask the assessor whether a new or late homestead claim affects the current bill, a corrected bill or the next billing cycle.
Savings math
How Much Can the Arkansas Homestead Exemption Save?
For 2026 assessment years and later, the Arkansas Homestead Property Tax Credit can reduce eligible real property taxes by up to $675.
If the eligible ad valorem tax is less than the credit, the credit can reduce the bill to zero, but unused credit is generally not paid as a cash refund and does not transfer to another tax account.
The credit applies to eligible ad valorem real property taxes. It does not normally reduce personal property taxes, timber taxes or special improvement assessments.
Open Arkansas homestead credit calculator
Credit used: $675.00
Estimated bill after credit: $525.00
Unused credit: $0.00
Simple example
If eligible real property taxes are $1,200 and the homestead credit is $675, the estimated tax after credit is $525.
If eligible real property taxes are $500, the credit can reduce the eligible portion to $0, but the unused $175 is not normally refunded as cash.
Age and disability
Arkansas Age 65 or Disabled Homestead Assessment Freeze
Arkansas Amendment 79 also provides extra property tax relief for homeowners who are age 65 or older or who are disabled.
This relief is commonly described as a freeze on the taxable assessed value of a qualified homestead.
Who handles it: county assessor.
Age threshold: age 65 or older.
Disability standard: counties commonly ask for Social Security disability or other approved disability proof.
Proof needed: driver license, state ID, birth certificate, disability letter or assessor-approved documentation.
Not a full tax freeze: tax rates, special assessments, new improvements, corrections and property changes can still affect the bill.
New buyer issue: a prior owner’s freeze does not automatically transfer to the buyer.
Substantial improvement issue: additions, new buildings or major improvements may affect assessed value.
Status check: ask the assessor whether your parcel is coded for homestead and the age/disability freeze.
If you are turning 65, do not wait for the tax bill. Contact the county assessor and ask exactly what proof and deadline they use for the age 65 freeze.
Special exemptions
Disabled Veteran, Surviving Spouse and Other Arkansas Property Tax Relief
Arkansas disabled veteran property tax relief is separate from the regular homestead property tax credit.
Some disabled veterans, surviving spouses and minor dependent children may qualify for a broader exemption under Arkansas law.
Disabled veteran exemption
Arkansas law provides a property tax exemption for certain disabled veterans with qualifying VA status.
Use the county assessor for local filing and documentation requirements.
Surviving spouse
A surviving spouse may qualify in specific veteran-related situations if statutory requirements are met.
Ask whether remarriage, residency, ownership and documentation rules apply.
Minor dependent child
Arkansas law can include minor dependent children in certain disabled-veteran exemption categories.
County assessors may request VA, death, dependency or guardianship documentation.
Cannot stack everything
Some exemptions and credits cannot be claimed together on the same property.
Ask the assessor whether the disabled-veteran exemption replaces the regular homestead credit for your situation.
After filing
How to Check Arkansas Homestead Credit Status
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Save your application proof.
Keep the online confirmation, fax confirmation, mailed proof, email from the county or date-stamped copy.
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Search the assessor record.
Look for homestead, Amendment 79, credit, freeze, parcel class or similar fields on the property record.
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Call the assessor if the code is missing.
Use the parcel number and property address. Ask whether the credit was applied, pending or denied.
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Check the collector’s tax bill.
The collector’s bill should show whether the credit reduced eligible ad valorem taxes.
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Compare special assessments.
Improvement district, timber, penalty, interest or other charges may remain even when the homestead credit is active.
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Ask about correction options.
If the credit was missed, ask whether the county can correct the current bill, issue a refund or apply the benefit to the next cycle.
Disputes
What If Your Arkansas Homestead Credit, Freeze or Property Value Looks Wrong?
A missing homestead credit and a high property value are different problems.
Both usually begin with the county assessor, but the deadlines and evidence are different.
Missing homestead credit
Contact the county assessor with parcel number, property address, filing proof and residency proof.
Ask whether the parcel is marked as a homestead and whether the credit was sent to the collector.
Missing age 65 / disability freeze
Ask the assessor what age or disability proof is needed and what date controls eligibility.
Check whether the freeze is coded on the correct parcel.
High assessed value
Start with the assessor and review sales, property characteristics, square footage, land classification and reappraisal data.
Formal equalization board hearings commonly use the third Monday in August deadline.
Wrong tax bill or payment
Contact the county collector for balance, receipt, duplicate bill, payment plan or delinquency questions.
The collector generally cannot change property value or eligibility coding without assessor action.
Records and deed issues
Property Records, Deeds and Fraud Alerts in Arkansas
Arkansas county assessor records and county recorder records are not the same system.
Use the assessor for tax status and the clerk/recorder for recorded ownership documents.
Assessor record: value, parcel number, owner record, property class, homestead coding and Amendment 79 status.
Collector record: tax bill, payment status, receipt, balance, penalties and delinquency.
Clerk / recorder record: deed, mortgage, lien, easement, power of attorney, real estate transfer and legal description.
New buyer issue: deed transfer and assessor update may not happen at the same speed.
Trust issue: the assessor may need trust proof even when the recorder already has the deed.
Fraud alert: some counties offer property fraud alert services when documents are recorded under a monitored name.
County examples
Arkansas County Examples: Pulaski, Benton, Washington, Sebastian and More
Arkansas has 75 counties, and each county runs local assessment and collection workflows.
The statewide credit is the same idea, but forms, portals, office routing and property-search tools can differ.
Pulaski County Assessor example
Address: 201 South Broadway, Suite 310, Little Rock, AR 72201
Phone: 501-340-6170
Email: assessor@pulaskicountyassessor.net
Use for: homestead credit status, assessment value and freezes.
Open Pulaski Assessor contactPulaski County Treasurer example
Use for: tax bills and payments.
Pulaski Treasurer notes that homestead-credit eligibility questions should go to the assessor.
Open Pulaski homestead credit pageCounty assessor directory path
Use the county directory when you do not know the correct local office.
Search the county page for “Assessor,” “Collector,” “Treasurer,” or “Circuit Clerk.”
Open Association of Arkansas Counties directoryArkansas.gov payment path
Use Arkansas.gov for county property tax payment access where supported.
Payment portals are not the same as homestead-credit applications.
Open county tax payment serviceLegal homestead protection
Arkansas Legal Homestead Protection: Separate from Tax Savings
Arkansas Constitution Article 9 protects certain homesteads from some legal process, with exceptions.
This is a legal protection issue, not the same as the county assessor’s Homestead Property Tax Credit.
Rural homestead: Arkansas constitutional language references rural homestead acreage limits and minimum acreage protections.
Urban homestead: Arkansas constitutional language references city, town or village homestead acreage limits.
Exceptions matter: homestead protection does not defeat every lien, mortgage, tax, purchase-money obligation, support claim or court order.
Bankruptcy issue: federal bankruptcy exemptions and state homestead exemptions can involve complicated timing and residency rules.
Legal help: speak with an Arkansas attorney or Legal Aid if you face creditor action, foreclosure, bankruptcy, divorce, probate or tax-sale risk.
Content gaps solved
Details Many Arkansas Homestead Guides Miss
Credit amount changed: Act 174 increased the credit to $675 for assessment years beginning on or after January 1, 2026.
It is a credit, not just a value exemption: Arkansas reduces eligible taxes due, while many other states reduce taxable value.
County assessor is the filing office: the collector bills and collects, but the assessor verifies eligibility.
Unused credit is not a refund: if the eligible tax is lower than the credit, the remaining credit does not normally become cash.
Only general ad valorem real property tax is covered: special improvement taxes, timber taxes and personal property taxes are different.
Age 65/disability freeze is separate: it may protect taxable assessed value but does not freeze every part of the tax bill.
New buyer reset risk: a prior owner’s caps or freeze can disappear after a sale, which may surprise buyers.
Legal homestead is different: Article 9 creditor protection is not a county tax-credit application.
County forms differ: some counties allow online forms, fax, mail or in-person filing; others use different portals.
Appeal deadline is separate: value appeals can have August equalization deadlines even if homestead-credit issues are being corrected separately.
Avoid rejection
Common Arkansas Homestead Exemption Mistakes
Applying to the wrong office: start with the county assessor for homestead-credit eligibility.
Thinking it is automatic after purchase: confirm that the assessor has your application and proof.
Claiming more than one home: only one property should be claimed as your Arkansas homestead credit.
Not checking the tax bill: the assessor record and collector bill should be reviewed before the October 15 tax deadline.
Confusing special assessments with ad valorem taxes: some charges are not reduced by the homestead credit.
Waiting until October 15: apply early because county processing and correction timing can matter.
Forgetting age 65/disability proof: the freeze may require separate documentation beyond the regular credit.
Assuming the prior owner’s benefit transfers: new owners should ask how sale, transfer or reassessment affects taxable assessed value.
Ignoring a value notice: value appeals have their own deadlines and evidence requirements.
Using property records for screening: assessor, collector and recorder records are not consumer reports.
Decision path
What Should You Do Next?
You just bought an Arkansas home: contact the county assessor, ask for the Homestead Credit Application / Sales Verification form and confirm your ownership record.
You already live in the home: verify that the assessor record marks the property as homestead and that the collector bill shows the credit.
You are 65 or older: ask the assessor about the age 65 freeze and required proof.
You are disabled: ask the assessor what disability proof is accepted for the freeze.
You are a disabled veteran: ask about the separate disabled-veteran property tax exemption and whether it replaces the regular credit.
Your tax bill looks too high: compare the assessor value, millage rate, homestead credit, special assessments and collector balance.
Your value looks wrong: contact the assessor quickly and ask about equalization-board appeal deadlines.
You face creditor or bankruptcy issues: do not rely on the tax-credit rules; review Arkansas Article 9 homestead protection with legal counsel.
Important caution
Independent Information, Tax Caution and Property-Records Notice
This page is independent informational content for homeowners.
It is not the official website of the State of Arkansas, Arkansas Department of Finance and Administration, Arkansas Assessment Coordination Division, Arkansas General Assembly, any county assessor, county collector, treasurer, clerk, recorder, equalization board or court.
It is not legal advice, tax advice, bankruptcy advice, an exemption approval, a tax bill, a deed record, an appeal filing or a property appraisal.
Verify current credit amount, forms, filing method, eligibility, deadlines, county processing rules, tax bill status, assessment caps, freeze rules, veteran exemptions and appeal deadlines directly with the responsible official office.
Do not use property-record information for employment, tenant screening, credit, insurance or any FCRA-regulated purpose. This website is not a Consumer Reporting Agency.
FAQs
Arkansas Homestead Exemption FAQs
What is the Arkansas homestead exemption?
The Arkansas homestead exemption people usually mean is the Arkansas Homestead Property Tax Credit under Amendment 79. It reduces eligible real property taxes on a qualified principal residence.
How much is the Arkansas homestead credit in 2026?
Arkansas Act 174 increased the Homestead Property Tax Credit to $675 for assessment years beginning on or after January 1, 2026.
Where do I apply for the Arkansas homestead credit?
Apply with the county assessor in the county where the homestead is located.
Who qualifies for the Arkansas homestead property tax credit?
A property owner generally must use the property as the owner’s homestead and principal place of residence and must register proof of eligibility with the county assessor.
Can I claim the homestead credit on more than one Arkansas home?
No. A property owner should claim only one Arkansas homestead property tax credit.
Does the Arkansas homestead credit reduce personal property tax?
No. The homestead credit applies to eligible ad valorem real property tax. It does not normally reduce personal property taxes, timber taxes or special improvement taxes.
Will I get cash back if my tax bill is less than the credit?
Generally no. If the eligible tax is less than the homestead credit, the credit may reduce the eligible portion to zero, but the unused amount is not normally refunded or transferred.
What is the Arkansas age 65 or disabled freeze?
Arkansas Amendment 79 can freeze the taxable assessed value of a qualified homestead for homeowners age 65 or older or homeowners who meet disability standards.
Does the age 65 freeze stop all tax increases?
No. The freeze protects taxable assessed value, but tax rates, special assessments, new improvements, corrections and other changes can still affect the bill.
Who handles Arkansas property tax bills?
The county collector usually handles tax bills, payments, receipts and delinquency. The county assessor handles homestead-credit eligibility and assessment records.
When are Arkansas property taxes due?
Arkansas real and personal property taxes are generally payable from the first business day in March through October 15. Unpaid taxes become delinquent after October 15.
What if my Arkansas homestead credit is missing?
Contact the county assessor with your parcel number, filing proof and residency evidence. After the assessor updates the record, verify the collector’s tax bill.
Is Arkansas legal homestead protection the same as the homestead tax credit?
No. Arkansas legal homestead protection under Article 9 is a creditor/legal-process issue. The homestead property tax credit is a county assessor property-tax benefit.
Official resources