Calculate your property tax for AR. Enter your home value, apply exemptions, and see your estimated annual tax.
Arkansas's effective property tax rates are low, commonly 0.5% to 0.8% of market value, because the state's Assessment Coordination Department sets assessment ratios and local rates are modest. Property is assessed at 20% of market value for real property (the state's ratio), and taxes are levied by counties, cities, and school districts. Relief includes a homestead exemption (the 'homestead credit' / property tax relief), a disabled veterans' exemption, and a senior/disabled circuit-breaker. This guide explains the calculation and relief; the calculator below estimates your bill.
Arkansas values property at market value, then applies the 20% assessment ratio for real property to reach the taxable assessed value; your tax is the assessed value times the combined rate (mills per $1,000 of assessed value) of the county, city, and school district. Because the assessment ratio is low, the effective rate on market value stays small even when mill rates look large. The Assessment Coordination Department equalizes ratios across the state.
Arkansas provides a homestead property tax relief (often called the homestead credit) that reduces the tax on an owner-occupied primary residence — historically about $350 of relief (adjusted periodically) plus an additional credit funded by the state. Homeowners apply with the county and must occupy the home as their primary residence. There is also a constitutional homestead exemption from a portion of the assessed value for the primary residence, which protects a set dollar amount from taxation.
Arkansas's property tax relief for seniors and disabled persons (a circuit breaker) refunds part of the tax for owners 65+ or disabled with household income under a limit (about $12,000–$20,000 recently, depending on the credit) whose tax exceeds a set percentage of income. It is claimed on the state income-tax return and scales with burden. The state also offers a homestead relief for 100% disabled persons (an additional credit).
Arkansas grants a disabled veterans' exemption that removes a set amount of assessed value (larger for service-connected disability, with a full exemption for 100% disability), and exemptions for surviving spouses. There is also a paraplegic or POW exemption. These are claimed with the county assessor and are among the larger reliefs available.
The 20% assessment ratio (for real property) is set by the state and is the main reason Arkansas effective rates are low. Local governments and schools set mill rates within constitutional and statutory limits; the state's rate-cap history (a prior 5% levy limit) has been replaced by other constraints, but local rates remain modest.
The figures below draw on our county datasets where available; rates differ by jurisdiction, so use your specific locality's rate in the calculator.
Arkansas county and city rates vary; enter your county and school district's combined mill rate in the calculator below for the most accurate estimate.
Arkansas counties commonly bill annually or in two installments, with interest on late payment and a possible tax sale after sustained delinquency. The homestead credit and circuit-breaker are claimed separately (the credit applied by the county, the circuit-breaker on the state return), so budget for the full bill and expect relief as a reduction or refund. Watch the spring assessment notice for appeal deadlines.
To lower your Arkansas bill: (1) apply for the homestead credit/relief (about $350, adjusted) and the constitutional homestead exemption on your primary residence; (2) file the senior/disabled circuit-breaker on your state return if income qualifies; (3) claim the disabled-veterans' exemption (full for 100% disability); (4) grieve the assessment by the spring deadline if comparable sales are lower; (5) follow county and school mill-rate votes. Stacking the homestead relief with the circuit-breaker is most effective for lower-income owners.
In practice, an Arkansas bill is the 20%-assessed value times the combined county/city/school mill rate, minus the homestead credit. The Assessment Coordination Department publishes the equalized ratios so the effective rate stays consistent across the state. The senior/disabled circuit-breaker is reconciled on the state return. Because the assessment ratio is low, the rate looks large but the effective burden is small; read the assessment notice in the spring, because that is the time to grieve before the July bill.
If you are buying in Arkansas, obtain the assessment notice and the current bill; confirm the homestead credit and any senior/disabled circuit-breaker eligibility. Because the 20% ratio keeps the base low, compare the combined mill rate across counties and cities. Check whether you would qualify for the homestead exemption as a new owner-occupant. Grieve the market value in your first spring if it looks high relative to the purchase price. A few minutes with the assessor's equalization ratio prevents a surprise.
To appeal in Arkansas, act by the spring deadline on the notice. (1) Compare the market value to recent sales. (2) File with the county board of equalization. (3) If needed, appeal to the Assessment Coordination Department / an administrative law judge. (4) Verify the homestead credit and any circuit-breaker are claimed. The 20% ratio means the standard is a fraction of market value, so focus the evidence there.
Arkansas periodically debates raising the homestead credit and expanding the senior/disabled circuit-breaker, and the Assessment Coordination Department's equalization role is reviewed for fairness. Some proposals would index exemptions more generously. Because the 20% ratio already keeps rates low, reform tends to focus on equity — ensuring lower-income and older owners get the relief. Watch the General Assembly's tax-writing committees for exemption changes.
20% assessment ratio — residential value is taxed at 20% of market. Homestead credit — a state-funded reduction for primary residences. Circuit-breaker — the senior/disabled refund on the state return. Assessment Coordination Department — the state body that equalizes ratios. Disabled veterans' exemption — a set-dollar removal for service-connected disability.
Two $200,000 homes. Homeowner A at a 0.7% effective rate owes about $1,400 (before the homestead credit). Homeowner B, a 67-year-old under the circuit-breaker limit, claims the credit and the homestead exemption, potentially cutting the net toward $900–$1,100. The example shows the 20% ratio keeps the base low and the credits add meaningful relief for seniors.
Arkansas homeowners with a mortgage typically pay via escrow; the lender remits the county/city/school installments. A revaluation or a rate change adjusts the escrow at the annual true-up. If you claim the homestead credit or the circuit-breaker, inform the lender so the escrow is reduced. Buyers should obtain the assessment notice and the current bill to size the escrow correctly, since the 20% ratio means the base is a fraction of price.
What is Arkansas's assessment ratio? Real property is assessed at 20% of market value; the tax rate is applied to that assessed value, which keeps the effective rate low.
What is the Arkansas homestead credit? A state-funded relief (historically about $350, adjusted periodically) plus a constitutional homestead exemption on the primary residence; apply with the county.
Is there a senior circuit-breaker in Arkansas? Yes. A refund for owners 65+ or disabled with income under a limit whose tax exceeds a set share of income, claimed on the state return.
What veterans' relief exists in Arkansas? A disabled veterans' exemption (larger for service-connected disability, full for 100%), plus surviving-spouse and POW/paraplegic exemptions.
How do I appeal my Arkansas assessment? File with the county board of equalization by the spring deadline, then to the Assessment Coordination Department if needed.
Enter your home value, select your state, and see your estimated annual property tax.