Arkansas gives homeowners three kinds of property tax relief: a flat homestead credit off the tax bill, a cap on how fast the taxable value of a home can rise, and a freeze for owners who are 65 or older or disabled [1][2]. Qualifying disabled veterans can be exempt altogether [4]. None of it is automatic: you apply with your county [2][3][4].
At a glance
How Arkansas property tax works
Your county assessor sets your home’s market value. The tax is then figured on 20% of market value (the assessed value) times your local tax rate [3]. A home with a $200,000 market value, for example, has a $40,000 assessed value.
Arkansas taxes are paid a year behind. Pulaski County says tax bills arrive in March of the following year [3], and taxes become delinquent after October 15 [5].
The homestead property tax credit: $675
The homestead credit takes a flat dollar amount off the real property taxes on your home [1]. Act 174 of the 2026 fiscal session raised it from $600 to $675, for assessment years beginning on or after January 1, 2026 [1].
- Your primary residence. It applies to the home you live in, and you must be the owner of record [3].
- One per year. You can claim only one homestead credit a year [2].
- You have to apply. State law requires homeowners to apply with the county assessor to receive it [2][3]. In Pulaski County, applications must be in by October 15 to get the credit for that year [3].
The cap on homestead value increases
When a county reappraises, Arkansas limits how fast your taxable value can rise [2]:
- Your homestead: up to 5% a year, until it reaches full assessed value [2].
- Other real property: up to 10% a year [2].
The caps don’t apply to new construction, newly discovered property or substantial improvements [2].
The freeze for owners 65 and older or disabled
Homeowners who are 65 or older, or disabled, can have the taxable assessed value of their homestead frozen [2]. It’s set at the next assessment date after the owner turns 65 or becomes disabled, and it doesn’t transfer to a new owner [2]. You apply for the freeze with your county assessor, separately [2].
A frozen assessment doesn’t stop you from getting the homestead credit as well [3].
Disabled veterans: exempt from state taxes on the home
Under Arkansas Code § 26-3-306, a qualifying disabled veteran is exempt from all state taxes on the homestead and personal property the veteran owns [4]. County collectors describe who qualifies [4]:
- A veteran who is 100% service-connected disabled, or rated unemployable by the VA.
- The unmarried surviving spouse of a qualifying veteran who receives DIC (Dependency and Indemnity Compensation).
| Item | Details |
|---|---|
| Veteran | VA Summary of Benefits letter and proof of eligibility date, such as a Rating Decision |
| Surviving spouse | Summary of Benefits letter, Rating Decision or proof of eligibility date, and a Surviving Spouse Affidavit |
| Ownership | Veteran or spouse must be on the personal property assessment and title, and listed as owner of the real estate |
| Deadline | October 15, every year |
| Doesn't qualify | Rental property, special improvement taxes, city liens, sanitation, timber and land-only parcels |
Two things to know before you apply:
- Exempt from payment, not from assessment. You still assess your property with the assessor each year [3].
- No stacking. If you take the disabled veteran exemption, you can’t also get the homestead credit or the 65-and-over freeze [4].
The VA mails the Summary of Benefits letter in March. If yours hasn’t come by April 1, Pope County suggests calling the VA at 1-800-827-1000 or your county Veteran Service Officer [4].
Paying the bill on time
Taxes are due on receipt of the bill and become delinquent after October 15 [5]. In Pulaski County, the late penalty is 10% of the base amount plus an advertising fee [5]. If October 15 falls on a weekend or postal holiday, the deadline moves to the next business day [5]. Pulaski County also accepts current-year taxes in installments once any past-due taxes are paid in full [5].
Where to get help
Your county assessor handles the homestead credit and the freeze, and your county collector handles payment and the disabled veteran exemption [4][5]. The state’s Assessment Coordination Division publishes the rules for the credit, freeze and caps [2].
Sources
- Act 174 of 2026 (HB 1103): To increase the homestead property tax credit
- Arkansas DFA, Assessment Coordination Division: Homestead Tax Credit and Property Tax Relief
- Pulaski County Assessor, Frequently Asked Questions
- Pope County Collector, Disabled American Veterans exemption
- Pulaski County Treasurer, FAQs (due dates and penalties)
Next steps
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How much is the Arkansas homestead property tax credit?
$675 a year, starting with assessment years that begin on or after January 1, 2026, under Act 174 of 2026. It was $600 before that. You have to apply with your county assessor, and you can claim only one homestead credit a year.
What is the deadline to apply for the homestead credit in Arkansas?
Pulaski County's assessor says applications must be in by October 15 to get the credit for that year. Check the deadline with your own county assessor.
Do seniors get a property tax freeze in Arkansas?
Yes. Homeowners who are 65 or older, or disabled, can apply with the county assessor to have the taxable assessed value of their homestead frozen. The freeze doesn't transfer to a new owner, and it doesn't stop you from getting the homestead credit too.
Do disabled veterans pay property tax in Arkansas?
Arkansas exempts qualifying disabled veterans from state taxes on their homestead and personal property. County collectors describe the qualifying veteran as 100% service-connected disabled, or rated unemployable, and the exemption also covers an unmarried surviving spouse receiving DIC. You can't also take the homestead credit or the 65-and-over freeze.