Arkansas Homestead Exemption: 2026 Rules, Savings, Credit Amount, Senior Freeze & County Assessor Filing Guide
Arkansas homeowners usually do not receive a conventional “homestead exemption” that subtracts value before tax is calculated. The main statewide homeowner benefit is the Arkansas Homestead Property Tax Credit, which reduces the property-tax bill on a qualifying principal residence. For the 2026 assessment year, the credit may be worth up to $675 per year, depending on the tax due on the homestead parcel.
This guide explains who qualifies, how to claim the credit through your county assessor, why October 15 matters, how the age 65/disabled assessment freeze differs from the credit, and when a disabled veteran may qualify for a separate full homestead and personal-property tax exemption.
Does Arkansas Have a Homestead Exemption?
For property-tax bills, Arkansas mainly uses a homestead property-tax credit, not a traditional value exemption. The credit reduces the tax due on a qualifying homestead parcel and is shown on the tax bill from the county collector. The county assessor is responsible for identifying eligible homestead parcels before tax bills are issued.
Property-Tax Credit
The Arkansas homestead credit directly reduces real property taxes assessed on a qualifying primary residence. For 2026, the credit can be up to $675, but it cannot reduce a tax bill below zero.
Best for: most owner-occupants who live in the Arkansas home as their principal residence.
Age 65 / Disabled Assessment Freeze
Separate Arkansas law can limit future assessment increases for a homestead used as the principal residence by a person who is disabled or age 65 or older. This does not replace the annual homestead credit.
Best for: qualified seniors and disabled homeowners with rising assessment values.
Disabled Veteran Exemption
A qualifying disabled veteran may be exempt from state taxes on the homestead and personal property. This is a different benefit from the regular homestead credit and usually requires VA documentation.
Best for: veterans meeting Arkansas statutory disability requirements.
Arkansas Homestead Credit, Freeze and Exemption Programs Compared
Arkansas homeowners often call all property-tax relief “homestead exemption.” Use this table to identify the correct benefit before contacting the county assessor or collector.
| Program / Rule | What It Does | Who It Helps | Where to Start |
|---|---|---|---|
| Arkansas Homestead Property Tax Credit | Reduces real property taxes assessed on the qualifying homestead parcel. The 2026 credit may be up to $675, but the bill cannot be reduced below zero. | Property owners using an Arkansas homestead as their principal residence. | County assessor. Ask for the Homestead Credit Application / Sales Verification form or local equivalent. |
| Amendment 79 Homestead Form | Used to apply for benefits under Amendment 79 and verify whether a purchase price reflects market value at sale. | New buyers and owners registering homestead-credit eligibility. | County assessor, county recorder/circuit clerk transfer process, or a closing agent if the county provides the form that way. |
| Age 65 or Disabled Assessment Relief | Can freeze or limit assessed value going forward based on the lower qualifying assessed value, with rules for substantial improvements. | Homeowners who are at least 65 or disabled and use the home as their principal residence. | County assessor. Ask whether your assessed value freeze has been applied after your birthday, disability date, purchase, or construction date. |
| Disabled Veteran Homestead and Personal Property Exemption | May exempt qualifying disabled veterans, and certain surviving spouses or minor dependents, from property taxes on the homestead and personal property. | Arkansas-resident veterans with qualifying VA status under Arkansas law, plus qualifying survivors. | County collector/assessor process. Bring current VA documentation and ask which office records eligibility in your county. |
| County Property Tax Bill Credit | The approved homestead credit should appear on the tax bill issued by the county collector. | Owners whose county assessor has already identified the parcel as a qualifying homestead. | County collector for bill/payment/refund questions after assessor approval. |
How to Claim the Arkansas Homestead Property Tax Credit
Arkansas filing is county-based. Some counties provide online assessment or online homestead links, while others require a paper form, phone call, closing-agent form, recorder transfer process, or in-office visit.
Confirm the Property Is Your Principal Residence
The homestead credit is for the home you use as your principal place of residence. If the property is a rental, second home, land-only parcel, commercial property, or investment property, it may not qualify for the homeowner credit.
Find the County Assessor
Contact the assessor in the county where the home is physically located. Arkansas DFA’s Assessment Coordination Division directs homeowners with homestead credit questions to the local county assessor.
Ask for the Homestead Credit Application / Sales Verification Form
Arkansas rules establish a Homestead Credit Application / Sales Verification form. It can be used to apply for Amendment 79 benefits and to verify whether a purchase price reflects market value at the time of sale.
Provide Proof of Eligibility
The property owner must register proof of eligibility with the county assessor. Counties may ask for owner name, parcel number, property address, deed or closing information, date of occupancy, phone/email, and confirmation that the owner is not claiming another homestead credit.
Watch the October 15 Claim Limit
Arkansas law says the homestead property-tax credit is not allowed after October 15 of the year after the assessment, with a next-business-day rule when October 15 falls on a Saturday, Sunday or USPS-observed holiday.
Verify the Credit on Your County Tax Bill
After the assessor marks the parcel as eligible, check the bill from the county collector. The homestead credit should appear as a tax reduction, not as a lower market value.
Report a Change in Use or Ownership
If the property is transferred or no longer used as a homestead, the purchaser or owner should notify the county assessor of the new use. Arkansas law allows only one homestead property-tax credit per calendar year.
Who Qualifies for the Arkansas Homestead Tax Credit?
The assessor makes the final eligibility determination. Use this checklist before calling so you can answer the most important questions quickly.
Likely Required
- The property is in Arkansas.
- You own or qualify as an eligible property owner.
- You use the dwelling as your principal place of residence.
- You are not claiming another Arkansas homestead credit for the same calendar year.
- You register proof of eligibility with the county assessor.
Documents to Have Ready
- Property address and parcel number.
- Deed, closing statement or sale information.
- Owner identification and contact information.
- Occupancy or principal-residence date.
- Trust, LLC, life-estate or special ownership documents if applicable.
Common Problems
- Assuming the credit applies to every parcel you own.
- Waiting until after the tax due date to ask about missing credit.
- Confusing the county assessor with the county collector.
- Claiming the credit after property use changes away from homestead use.
- Trying to combine regular credit with a disabled-veteran exemption when law does not allow both for the same benefit.
Important Arkansas Homestead and Property-Tax Dates
Arkansas uses assessment years, tax bills, assessor registration and collector payment dates. Confirm exact county deadlines locally because counties may publish their own form-submission guidance.
January 1
Arkansas property assessment is tied to the assessment year. Homestead use and assessment status should be checked early, especially after purchase, construction or ownership change.
Before Tax Bills
County assessors are responsible for identifying homestead parcels before tax bills are issued. Do not wait until the last minute if your bill historically arrives without the credit.
October 15
Arkansas law says the homestead credit is not allowed after October 15 of the year after assessment, with a next-business-day rule for weekends or USPS-observed holidays.
Tax Payment Date
County collectors handle tax bills, payments and delinquency. If the credit is missing, confirm assessor status first, then ask the collector about the bill.
Arkansas Homestead Credit Savings Estimator
This calculator is educational only. Arkansas property taxes depend on assessed value, millage rates, local taxing units, exemptions, credits and county billing. The homestead credit cannot reduce taxes below zero.
Formula used: estimated assessed value × millage ÷ 1,000 = tax before credit. Then subtract the selected homestead credit, but not below $0. Actual county tax bills can include additional details and adjustments.
Who Handles Arkansas Homestead Credit Questions?
Arkansas property-tax work is split among the county assessor, county collector, circuit clerk/recorder, county equalization board and state-level Assessment Coordination Division.
County Assessor
The county assessor is the first stop for homestead credit eligibility, Amendment 79 forms, assessed value, property classification, ownership changes on assessment records, and age 65/disabled assessment relief.
Use for: applying, correcting missing homestead status, or asking whether a property qualifies.
County Collector
The collector sends tax bills, receives payments, handles delinquent taxes and can explain how a credit appears on the bill after the assessor updates the record.
Use for: payments, receipts, bill corrections after assessor approval, and delinquency questions.
Circuit Clerk / Recorder
The recorder side handles deeds and recorded instruments. Arkansas rules allow homestead registration to be attached to a deed or conveyance instrument and then remitted to the assessor.
Use for: recorded documents, deed filing and ownership-document questions.
Why the Arkansas Homestead Credit May Be Missing
If your county tax bill does not show the homestead credit, do not assume the collector can add it immediately. First confirm whether the assessor has marked the parcel as a qualifying homestead.
| Problem | Likely Cause | Best Fix |
|---|---|---|
| Credit missing after buying a home. | The assessor may not have received or processed the homestead form after the deed transfer. | Contact the county assessor with parcel number, deed/closing info and occupancy date. |
| Tax bill shows old owner or old mailing address. | Recorder, assessor and collector records may not have fully updated after sale. | Check deed recording, then ask the assessor what documentation is needed to update the property record. |
| Credit appears on one parcel but not another. | Only one homestead property-tax credit may be claimed per calendar year. | Use the credit only on the principal residence and notify the assessor when use changes. |
| Senior/disabled freeze is missing. | The assessor may not know the owner reached age 65 or became disabled, or substantial improvements may be treated separately. | Ask the assessor to review age/disability documentation and the correct assessed-value base. |
| Disabled veteran exemption conflicts with regular credit. | Arkansas law treats disabled-veteran exemption separately and does not allow every property-tax relief benefit to stack. | Ask the county office which benefit applies and bring VA documentation. |
Official Arkansas Homestead Credit Resources
These links support the filing workflow. Open them to verify the current law or to find your local assessor; do not use them as a replacement for county-specific instructions.
Arkansas DFA — Assessment Coordination Division
State-level property assessment division page that directs homestead credit and property-relief questions to local county assessors.
- Open the Arkansas Assessment Coordination Division page.
- Look for “Homestead Tax Credit And Property Relief.”
- Use the county assessor contact path instead of sending documents to a random statewide email.
- Ask your assessor whether your county accepts online, mail, closing-agent or in-person submission.
Arkansas Code § 26-26-1118
Statutory basis for the homestead property-tax credit, county assessor responsibility, one-credit rule and October 15 limit.
- Review the credit amount and the statement that the bill cannot be reduced below zero.
- Read the county assessor responsibility language.
- Confirm the October 15 rule and next-business-day exception.
- Read the one-credit-per-calendar-year rule before claiming multiple properties.
Arkansas Act 174 / HB1103 of 2026
Official Arkansas Legislature bill record for the 2026 increase to the Homestead Property Tax Credit.
- Confirm the bill title: “To Increase the Homestead Property Tax Credit.”
- Check the Act Number and Act Date.
- Use this page to verify the current-year increase before relying on older county pages.
Code of Arkansas Rules — Homestead Credit Application / Sales Verification
Rule establishing the form used to apply for Amendment 79 benefits and verify sale price information.
- Read the form purpose in subsection (b).
- Notice that county assessors provide the form after deed-transfer information reaches the assessor.
- Ask your county whether the form is split, customized or distributed through closing agents.
Arkansas Code § 26-26-1124
Statutory rule for property-tax assessment relief for disabled persons and homeowners age 65 or older.
- Review how the lower assessed value is determined.
- Read the nursing-home and joint-owner language.
- Ask the county assessor how substantial improvements affect the freeze.
Arkansas Code § 26-3-306
Disabled-veteran, surviving-spouse and minor-dependent homestead and personal-property tax exemption statute.
- Review the VA disability categories that may qualify.
- Check survivor and Arkansas-residency language.
- Bring current VA documentation to the county office before assuming the regular homestead credit applies.
Arkansas.gov Property Tax Center
State portal overview explaining property tax basics and the fact that the homestead property-tax credit reduces tax owed on a primary residence.
- Use the page for general Arkansas property-tax orientation.
- Do not treat it as a replacement for the county assessor’s local form.
- Use your county collector page for actual payment and bill lookup.
What Should Arkansas Homeowners Do Next?
| Your Situation | Best Next Step | Correct Office |
|---|---|---|
| You bought and moved into an Arkansas home. | Contact the county assessor and ask for the Homestead Credit Application / Sales Verification process. | County Assessor |
| Your tax bill does not show the credit. | Ask the assessor whether the parcel is marked as a qualifying homestead, then ask the collector about the bill. | Assessor first, Collector second |
| You are age 65 or disabled. | Ask the assessor to review both the regular homestead credit and the separate assessment-freeze relief. | County Assessor |
| You are a qualifying disabled veteran or surviving spouse. | Bring VA documentation and ask whether Arkansas Code § 26-3-306 applies before claiming the regular credit. | County Collector / Assessor, depending on county process |
| You no longer live in the home. | Notify the assessor of the change in use so the credit is not incorrectly claimed. | County Assessor |
Arkansas Homestead Exemption FAQs
How much is the Arkansas homestead property-tax credit in 2026?
For the 2026 assessment year, Arkansas homeowners may receive a homestead property-tax credit of up to $675 per year. The credit reduces the amount of real property tax due on the qualifying homestead, but it cannot reduce the tax bill below zero.
Is Arkansas homestead relief a credit or an exemption?
The regular Arkansas homeowner benefit is best described as a homestead property-tax credit. It reduces tax owed on the bill. It is different from a traditional exemption that subtracts value before tax is calculated, and it is different from the disabled-veteran exemption.
Where do I apply for the Arkansas homestead credit?
Apply through the county assessor where the property is located. Arkansas DFA’s Assessment Coordination Division directs homestead tax credit and property relief questions to local county assessors.
What is the Arkansas homestead credit deadline?
Arkansas law says the homestead property-tax credit is not allowed after October 15 of the year after the assessment. If October 15 falls on a Saturday, Sunday or USPS-observed holiday, the next-business-day rule applies.
Can I claim more than one Arkansas homestead credit?
No. Arkansas law allows only one homestead property-tax credit per calendar year. If you own multiple properties, ask the county assessor which parcel qualifies as your principal residence.
Does the credit automatically transfer when I buy a house?
Do not assume it transfers automatically. When real property is transferred, the purchaser should notify the county assessor of the new use of the property and register proof of eligibility for the homestead credit.
Do age 65 and disabled homeowners get a separate benefit?
Yes. Arkansas law provides separate property-tax assessment relief for persons who are disabled or age 65 or older and use the homestead as their principal residence. This is separate from the regular annual homestead credit.
Do Arkansas disabled veterans receive a full property-tax exemption?
A qualifying disabled veteran may be exempt from state taxes on the homestead and personal property owned by the veteran. Certain surviving spouses and minor dependent children may also qualify. Bring current VA documentation and verify eligibility with the county office.
Why does an older county page say $425, $500 or $600 instead of $675?
Arkansas has increased the homestead credit multiple times. Older county pages or PDFs may show prior amounts. For 2026, check current Arkansas Legislature and county assessor information before relying on an older local PDF.
Who fixes a missing Arkansas homestead credit?
Start with the county assessor because the assessor determines whether the parcel is a qualifying homestead. If the assessor confirms the credit was applied but the bill still looks wrong, contact the county collector.
Independent Educational Guide
County-Appraisal-District.org is an independent informational website. It is not the Arkansas Department of Finance and Administration, Arkansas Assessment Coordination Division, Arkansas Legislature, an Arkansas county assessor, county collector, circuit clerk, equalization board, law firm or tax advisor.
Homestead credit eligibility, tax bills, assessment freezes, disabled-veteran exemptions, refunds, penalties and final property-tax amounts are determined by the responsible official Arkansas county and state offices. Always verify current rules with your county assessor or collector before filing or making financial decisions.
Property-owner and tax records should not be used for employment screening, tenant screening, credit eligibility, insurance underwriting or other regulated consumer-reporting purposes. This website is not a Consumer Reporting Agency.