How to appeal your property tax assessment in Arkansas
In Arkansas, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.
Checked against official sources: Oct 21, 2026
Can I still appeal?
Closed for 2026 — opens in July 2027
As of October 21, 2026, the 2026 appeal deadlines have passed: Equalization Board (a board that hears appeals and evens out values between homes) requests were due August 17, 2026, and county court petitions October 12, 2026 (county courts hold those hearings by November 15). The next window opens when 2027 value-change notices go out in July 2027; the Equalization Board deadline is Monday, August 16, 2027.
Arkansas homeowners pay a median of $1,040 a year in property tax, an effective rate of 0.55%, the 39th highest of the 51 states we cover.
Ask the county Equalization Board for a hearing on or before the third Monday in August. You can apply in person, by letter or by petition to the board secretary (usually the county clerk); many counties also take requests by phone or email. The board can only hear the current year's value, not past years. Example: Pulaski County's 2026 timeline had the clerk start booking hearings July 13, 2026; the last day to make an appointment was Monday, August 17, 2026; the board's regular session ran from August 3 to September 30, 2026.
If your value changes (after a reappraisal, or for new construction or newly found property), the assessor must mail a notice of value change no later than 10 business days after July 1. The notice must tell you that you can appeal and give the deadline for asking the Equalization Board for a hearing. To find the board secretary's contact details, ask the assessor's office or the county clerk. If your value did not change, you get no notice, but you can still appeal that year's value.
Missed the deadline? What you can do now
- Check your notice: is your homestead exemption on it and was the Amendment 79 cap applied? If an exemption is missing, ask the office that sets your value. Exemptions have their own deadlines.
- Set a reminder for July 2027, when the next notice usually arrives. Then check the value and the deadline right away. Add to my calendar
Find your Arkansas county
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
How much could you save?
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
How to appeal in Arkansas, step by step
Understand your assessment
The elected county assessor values all property in the county. Each county has an Equalization Board, a citizen board, that hears value appeals. The county clerk (or someone the clerk names) acts as the board's secretary and schedules hearings. Homes are valued at market value as of January 1. Your assessed value is 20% of that market value, and your tax is the assessed value times the local millage rate. Under Amendment 79, after a reappraisal the taxable assessed value of your homestead can rise by no more than 5% a year (10% for other property) until it reaches the full new value. New construction and big improvements are added at full value. Each county does a full countywide reappraisal on a cycle. A 2023 law (Act 139) moved all counties to a 4-year cycle; some counties are finishing older 3- or 5-year cycles, and the state expects every county to be on the 4-year cycle by 2028. In between reappraisals, values change mainly for new construction, newly found property or corrections.
Check the record and talk to the assessor
Start with the county assessor. By law you have the right to meet with the assessor or a staff member to talk about a value change before you ask the Equalization Board for a hearing. Errors in your property record (size, condition, features) can often be fixed this way without a formal appeal.
Gather your evidence
What works in Arkansas:
- Recent sales of similar homes near you
- A recent fee appraisal, or your purchase price
- Assessed values of similar neighboring homes
- Corrections to the assessor's property record card
- Photos and repair estimates showing damage or condition problems
More detail
- Recent sales of similar homes near you (sales comparison)
- A recent fee appraisal, or your purchase price if you bought recently in an arm's-length sale
- Assessed values of similar neighboring homes, to show your home is assessed higher than comparable property
- Corrections to the assessor's property record card (square footage, quality, condition, features)
- Photos and repair estimates showing damage or condition problems
File your appeal E-4
First level: County Equalization Board appeal. Contact the board secretary (usually the county clerk; in some counties you book through the assessor's office) by the third Monday in August and ask for a hearing, or send a letter or petition. Some counties have their own application form (for example Garland County's Petition to Appeal Equalization Board). State the value you think is right and why. You can attend, send an agent, or just submit documents. At the hearing the assessor presents first, then you can ask questions and present your evidence. Give the assessor any important evidence at least 5 business days before the hearing, or the board may postpone it. The board decides by the more convincing evidence (“a preponderance of the evidence”: more likely true than not) and must send you its decision in writing within 10 business days after the hearing. Boards meet from early August into the fall. Cost: No fee was found on state or county pages for an Equalization Board appeal.
Prove your case at the hearing
Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.
More detail
You carry the burden of proof. The Equalization Board decides by the preponderance of the evidence: you win if your evidence makes your value more likely right than the assessor's. You do not have to show the value is clearly erroneous, manifestly excessive or confiscatory. If you neither appear nor send documents, you have not met your burden and the appeal should be denied. In county court the sample petition also uses the preponderance standard.
If you lose: County Court (the county judge)
File a petition with the county clerk on or before the second Monday in October of the same year (October 12 in 2026; October 11 in 2027). You must have appealed to the Equalization Board first. File a written petition with the county clerk. The state's sample petition lists your name and contact details, parcel number, the date of your board hearing, the assessor's value, the board's value, why the board's value is wrong, and the value you want; attach your supporting documents. The county court schedules a hearing no later than November 15, hears from you and the assessor, and notifies you of its decision within 20 working days. You can represent yourself; a business owner (corporation or LLC) must use a licensed Arkansas attorney. The county court's decision can be appealed to circuit court; the decision notice explains this right.
After you win
The lower value goes on that year's tax books. Because Arkansas bills taxes the following year, a 2026 decision usually takes effect before you get the bill (due October 15, 2027). The board must write down why it changed the value. The value can change again in later years, especially at the next reappraisal. If you already paid tax on an erroneous assessment, refunds go through the county court and are limited to three years.
Official forms
Petition to Appeal Equalization Board (Garland County example; other counties accept a letter or their own form)
Property Valuation Appeals to County Court, with sample county court petition (Arkansas Assessment Coordination Division)
E-4 Arkansas County Boards of Equalization Model Uniform Hearing Procedures
Rules that are different in Arkansas
- The deadline is the third Monday in August every year; a letter or petition to the board secretary counts, and many counties also accept phone or email requests.
- The board can raise or lower a value only if the assessment is unfair compared with similar property, clearly erroneous, or manifestly excessive.
- Give the assessor important evidence at least 5 business days before your hearing, or the board may postpone the hearing so the assessor can respond.
- You must go to the Equalization Board before the county court, and file with the county court by the second Monday in October.
- If your value was raised and the board ends its session without acting on your timely petition, your assessment goes back to the previous year's level.
- Amendment 79 limits yearly increases in a homestead's taxable value after reappraisal to 5% (10% for other property); new construction and major improvements are not capped.
- The Equalization Board cannot hear appeals of agricultural, pasture or timber land values set under state guidelines, or of tax-exempt status.
- Arkansas taxes are paid the year after assessment: the 2026 value is billed in 2027 and due by October 15, 2027.
Is your home assessed higher than similar homes?
Yes. One of the three legal grounds for changing a value is that your assessment is unfair compared with other property of the same kind similarly situated, for example your home is assessed higher than similar neighboring homes of the same use, size, materials and condition. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistExemptions that lower your bill without an appeal
An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Homestead property tax credit
A credit off the tax bill on your principal home. 2026 legislation raised it to up to $675 a year (DFA's 2026 annual report cites Act 174 of 2026; it was $600 before). DFA's property tax relief web page still shows $600, so confirm the amount with the county assessor. Apply with the county assessor; registration runs through October 15. Only one homestead credit per owner.
Age 65 or disabled assessment freeze
If you qualify for the homestead credit and are 65 or older or disabled, the taxable assessed value of your home can be frozen as of the next assessment date after you turn 65, become disabled, or buy the home. Taxes can still change if millage rates change, and substantial improvements are added. The freeze does not pass to a buyer. Apply with the county assessor.
Do you need a lawyer or a tax consultant?
You can appear yourself, send an agent, or submit written documents without attending the Equalization Board hearing. In county court an individual owner may file and argue without a lawyer; a corporation, LLC or other business must use a licensed Arkansas attorney.
Free property tax appeal letter
Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
The 2026 deadline in Arkansas has passed. We set this letter to the 2027 tax year: send it after your 2027 notice arrives.
RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Arkansas property tax appeal FAQ
What is the deadline to appeal property taxes in Arkansas?
Ask the county Equalization Board for a hearing on or before the third Monday in August. You can apply in person, by letter or by petition to the board secretary (usually the county clerk); many counties also take requests by phone or email. The board can only hear the current year's value, not past years. Example: Pulaski County's 2026 timeline had the clerk start booking hearings July 13, 2026; the last day to make an appointment was Monday, August 17, 2026; the board's regular session ran from August 3 to September 30, 2026.
Where do I file a property tax appeal in Arkansas?
First level of appeal in Arkansas: County Equalization Board appeal. Contact the board secretary (usually the county clerk; in some counties you book through the assessor's office) by the third Monday in August and ask for a hearing, or send a letter or petition. Some counties have their own application form (for example Garland County's Petition to Appeal Equalization Board). State the value you think is right and why. You can attend, send an agent, or just submit documents. At the hearing the assessor presents first, then you can ask questions and present your evidence. Give the assessor any important evidence at least 5 business days before the hearing, or the board may postpone it. The board decides by the preponderance of the evidence and must send you its decision in writing within 10 business days after the hearing. Boards meet from early August into the fall.
How much does it cost to appeal in Arkansas?
No fee was found on state or county pages for an Equalization Board appeal.
Can I talk to the assessor before filing?
Start with the county assessor. By law you have the right to meet with the assessor or a staff member to talk about a value change before you ask the Equalization Board for a hearing. Errors in your property record (size, condition, features) can often be fixed this way without a formal appeal.
What if the board turns me down?
Next level: County Court (the county judge). File a petition with the county clerk on or before the second Monday in October of the same year (October 12 in 2026; October 11 in 2027). You must have appealed to the Equalization Board first. File a written petition with the county clerk. The state's sample petition lists your name and contact details, parcel number, the date of your board hearing, the assessor's value, the board's value, why the board's value is wrong, and the value you want; attach your supporting documents. The county court schedules a hearing no later than November 15, hears from you and the assessor, and notifies you of its decision within 20 working days. You can represent yourself; a business owner (corporation or LLC) must use a licensed Arkansas attorney. The county court's decision can be appealed to circuit court; the decision notice explains this right.
What happens if I win?
The lower value goes on that year's tax books. Because Arkansas bills taxes the following year, a 2026 decision usually takes effect before you get the bill (due October 15, 2027). The board must write down why it changed the value. The value can change again in later years, especially at the next reappraisal. If you already paid tax on an erroneous assessment, refunds go through the county court and are limited to three years.
Sources
Checked Oct 21, 2026 against official Arkansas sources. Local deadlines and fees can differ; confirm with your assessor or board.
- Arkansas Assessment Coordination Division (DFA) - home page and important deadlines
- Arkansas ACD - Residential Real Estate: how to appeal, reappraisal cycle
- Arkansas ACD - Property Tax Relief (homestead credit, 65/disabled freeze, Amendment 79)
- Arkansas ACD - County Boards of Equalization Model Uniform Hearing Procedures (Form E-4, 2019)
- Arkansas ACD - Property Valuation Appeals to County Court (with sample petition)
- Arkansas ACD - Frequently Asked Questions (2023)
- Arkansas ACD - 2026 Annual Report (4-year reappraisal, Act 174 of 2026 homestead credit, assessment timeline)
- Arkansas ACD - County Officials (county assessor directory)
- Pulaski County Clerk - 2026 Equalization Timeline
- Garland County Clerk - Equalization Board
- Pope County Assessor - Appeal Process
- Tax rate and median tax: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax divided by the median home value.