Every Arkansas homeowner has the legal right to challenge their property tax assessment annually. If your county assessor has overestimated your home's market value, you are paying more property tax than the law requires — and you have until the third Monday in August to do something about it. The appeal process in Arkansas is handled at the county level by the Board of Equalization. It is an administrative, not judicial, process — meaning you do not need a lawyer, and the hearings are relatively informal. What you do need is a basic understanding of how Arkansas property tax assessments work, what evidence the Board actually responds to, and how to get your appeal filed before the statewide August 17, 2026 deadline.
Step 1: Understand How Arkansas Calculates Your Property Tax
Arkansas taxes real property based on 20% of the county assessor's estimated fair market value. This 20% figure is called the assessed value. Your actual tax bill is calculated by multiplying your assessed value by your total millage rate. For example: a home with a market value of $200,000 has an assessed value of $40,000. At a 50-mill total rate, the annual tax bill would be approximately $2,000. If you successfully appeal and reduce the market value to $175,000, the assessed value drops to $35,000 and the tax bill drops to $1,750 — a $250 annual savings on a $79 investment.
- ✓Market value: The assessor's estimate of what your home would sell for on January 1
- ✓Assessed value: 20% of market value — the taxable base
- ✓Millage rate: Varies by location; typically 40-60 mills in most Arkansas counties
- ✓Amendment 79: Homestead assessment increases capped at 5% per year
- ✓Senior freeze: Qualifying homeowners age 65+ can freeze their assessed value
Step 2: Review Your Assessment Notice
Arkansas county assessors mail assessment notices to property owners whose values have changed. Check your notice for the assessed market value, assessed value (20% of market), and any exemptions applied. Compare the market value shown on your notice to recent sales of comparable homes in your neighborhood. If similar homes have been selling for materially less than your assessed market value, you likely have grounds for an appeal. Even if you did not receive a notice, you can still appeal — contact your county assessor's office to confirm your current assessed value.
Step 3: Gather Your Evidence
The Board of Equalization bases its decisions on evidence. The most effective evidence is comparable sales — recent sales of homes similar to yours that sold for less than your assessed market value.
- ✓Comparable sales: Search Redfin, Zillow, or your county's real estate records for recent sales
- ✓Match key factors: neighborhood, square footage (within 15%), age (within 10 years), condition
- ✓Use sales from 2025 or early 2026 for the strongest temporal argument
- ✓Recent purchase: If you bought your home below the assessed value, your closing documents are evidence
- ✓Property defects: Photos and contractor estimates for roof, HVAC, foundation issues
- ✓Assessment errors: Contact the assessor if your square footage, bedroom count, or lot size is wrong
Step 4: File Your Appeal Before August 17, 2026
Your appeal must be filed with the Board of Equalization secretary in your county by the third Monday in August — August 17, 2026. In most Arkansas counties, you file a written letter or petition stating that you believe your property's assessed market value is incorrect and providing your evidence. Per Arkansas Code §26-27-317, a USPS postmark of August 17 or earlier is legally sufficient — you do not need the letter physically received by that date.
- ✓Address your appeal to: Secretary, [County Name] County Board of Equalization
- ✓Include: your name, property address, parcel number, your opinion of market value, and evidence
- ✓Mail via USPS certified mail to document your postmark date
- ✓Keep a copy of everything you send
- ✓TaxAppeal USA handles all of this automatically for $79 flat
Step 5: The Board of Equalization Hearing
After your appeal is filed, the Board of Equalization will schedule a hearing. You or your authorized representative may attend. Hearings are typically informal — you present your evidence, the assessor may offer a rebuttal, and the Board asks questions before issuing a decision. Many Arkansas counties resolve cases informally with the assessor before the formal hearing. If the assessor agrees your value is overstated, they can correct it without a Board hearing.
Step 6: If You Disagree with the Board Decision
If the Board of Equalization's decision is still higher than you believe is accurate, Arkansas provides additional appeal levels. You can appeal to the County Court within 10 days of the Board's decision. County Court appeals must be filed by the second Monday in October. Further appeals can go to Circuit Court and ultimately the Arkansas Supreme Court. Most homeowners resolve disputes at the Board of Equalization level — the evidence standards are lower and the process is more accessible than court proceedings.
Frequently Asked Questions
What is the Arkansas property tax appeal deadline for 2026? ▾
August 17, 2026 — the third Monday in August. This statewide deadline applies to all 75 Arkansas counties under Arkansas Code §26-27-317.
Do I need a lawyer to appeal my Arkansas property taxes? ▾
No. The Board of Equalization process is an administrative hearing designed for property owners to navigate without legal representation. TaxAppeal USA handles the filing for $79 flat.
How does the 20% assessment ratio affect my appeal? ▾
Arkansas assesses at 20% of market value. When you appeal, you argue about the full market value. A $20,000 reduction in market value becomes a $4,000 reduction in assessed value, which reduces your tax bill proportionally.
What is the best evidence for an Arkansas property tax appeal? ▾
Recent comparable sales of similar homes that sold for less than your assessed market value. A licensed Arkansas appraiser's opinion of value also carries significant weight with most Boards.
Can I appeal if my property has not changed in value? ▾
Yes. You can appeal any year you believe your assessed market value is too high compared to what your home would actually sell for. The burden of proof is on you to show the assessor's value exceeds market value.
Does Amendment 79 affect my appeal? ▾
Amendment 79 caps homestead assessment increases at 5% per year, but it does not limit your right to appeal. If your market value is over-assessed even relative to Amendment 79 protections, you can still argue for a reduction.