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Property Taxes in Arkansas

Effective Rate

Arkansas has one of the lowest property tax burdens in the country. Multiple current (2026) sources converge on an average effective property tax rate of roughly 0.52%–0.57% (WalletHub: 0.55%, ranked #39 of 50 states; propertytaxrates.org and TaxByCounty: ~0.53%–0.57%; some sources citing a median-based 0.81% depending on methodology). That is roughly 40-45% below the commonly cited ~0.91-0.99% national average effective rate (the exact national benchmark varies slightly by source/year, e.g., WalletHub cites 0.92%, others ~0.99%). Within Arkansas there is real county variation: Pulaski County has the highest effective rate (~0.76%), followed by Jefferson (~0.69%) and Sebastian (~0.57%) counties, while Garland (~0.42%), White (~0.45%), and Faulkner (~0.51%) counties are among the lowest.

Example: Estimates vary by source/methodology, but converge on Arkansas having one of the nation's lowest median tax bills: the median Arkansas homeowner pays approximately $705-$870 per year statewide (median home value ~$132,000), and WalletHub's national-comparison methodology puts the "median payment on the median-value home" at about $1,040/year on a $188,000 home. This compares to a national median property tax bill of roughly $2,400-$2,690 — Arkansas has the third-lowest median property tax bill in the U.S. County-level bills range enormously, from about $196/year in Lafayette County to roughly $1,731-$2,203/year in Benton County.

Exemptions

Homestead Property Tax Credit (Amendment 79)
Amount: Up to $600 for 2026 tax bills (up from $425 previously); the Arkansas legislature passed a further increase to $675 via HB1103 (Senate passed 34-0/House 94-0 in the April 2026 fiscal session)
Direct dollar-for-dollar reduction against gross property tax owed on an owner-occupied primary residence. Homeowner must file an application with their county assessor's office. Funded via a dedicated half-cent sales tax; this is the 4th increase since 2023, when the credit was $375.
5%/10% Taxable Assessed Value Growth Cap (Amendment 79)
Amount: Assessed value increases capped at 5%/year for homesteads, 10%/year for non-homestead property (rentals, commercial, vacant land)
Applies during county-wide reappraisal cycles regardless of how much market value actually rose, limiting the growth of taxable value even as home prices climb.
Senior/Disabled Assessment Freeze (Amendment 79, A.C.A. 26-26-1124)
Amount: Freezes the taxable assessed value of the homestead at its value as of the assessment date following the qualifying event (no dollar cap on home value; freeze is on assessed value growth, not a fixed exemption amount)
Available to homeowners age 65+ or permanently/totally disabled. No income test required, making it simpler to qualify for than many other states' senior freeze programs. Must apply through the county assessor's office; does not stack automatically and can be lost if home is remodeled/added onto or ownership changes.

Figures vary meaningfully by source depending on methodology (median tax ÷ median value vs. mill-rate-weighted averages vs. Census ACS 5-year estimates), so treat rates like 0.52%, 0.55%, and 0.57% as roughly consistent rather than contradictory. Also note the homestead credit is in flux in real time: the $600 figure applies to 2026 tax bills, but the legislature has already passed a bill raising it further to $675, so homeowners and preparers should confirm the exact figure in effect with the Arkansas DFA or their county assessor before filing, since implementation timing (which tax year the $675 first applies to) matters for accuracy.

Facts on this page reflect research current as of 2026-07-05. Programs, rates, and laws change — confirm current figures with the relevant state agency before relying on them.

Related Resources
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