Arkansas Property Tax Appeals: Board of Equalization

How Arkansas Property Tax Appeals Work

Arkansas assessments are set county by county, and the state Assessment Coordination Division supervises that process across all 75 counties. You have the right to appeal the value of your property each year. The path has three steps: the County Board of Equalization, then County Court, then Circuit Court. Arkansas Assessment Coordination Division DFA: Property Valuation Appeals to County Court

The Deadline: Third Monday in August

The Division lists the third Monday in August as the deadline to file an appeal with the Board of Equalization. Its guidance says the appeal must be in person or by letter or petition to the secretary of the County Board of Equalization on or before that Monday every year. The board is responsible for adjusting and equalizing the valuation of real and personal property across the county. The 2026 date was August 17. The next one is Monday, August 16, 2027. Arkansas Assessment Coordination Division DFA: Property Valuation Appeals to County Court

Arkansas runs on a two-year clock. One year establishes the assessed values and sets millage rates, and the next collects the taxes. Taxes are due October 15, and the Homestead Credit application is due the same day. Arkansas Assessment Coordination Division

Step 1: County Board of Equalization

Take your appeal to the Board of Equalization in the county where the property sits. Put your argument in writing, attach your evidence (comparable sales, photos, repair estimates), and state the value you think is right. Keep a copy of what you file, because you will need the board's value and hearing date if you go further. If you cannot attend a hearing, file by letter or petition as the state allows. DFA: Property Valuation Appeals to County Court

Step 2: County Court

If you disagree with the board's decision, you can appeal to your County Court for a hearing with the County Judge. Before a hearing is scheduled you file a petition with the County Clerk. All petitions must be filed by the second Monday in October. For anyone who already went through a 2026 board hearing, that date is October 12, 2026.

A petition should include:

• the owner's name
• a valid mailing address or email address for notices
• a valid phone number
• the county parcel number
• the date of the Board of Equalization hearing (or the reason you did not appear)
• the assessor's value
• the board's value (or a statement that it did not change)
• why you believe the board's value is wrong
• the value you want
• why the court should accept it

Attach supporting documents. The state says this makes the process more efficient.

When the court has a correctly filed petition, it schedules a hearing no later than November 15. The County Judge hears the assessor and the owner. The court notifies you of its decision within 20 working days after the hearing, along with your right to appeal to Circuit Court.

Individual owners may sign and file the petition and represent themselves. A corporation, LLC or other business entity needs a licensed Arkansas attorney. DFA: Property Valuation Appeals to County Court

Credits, the Freeze and Amendment 79

• Homestead tax credit. Up to $500 per year, and the General Assembly has authorized an increase up to $600 beginning with the 2026 tax bills. You apply with the county assessor, and only one credit can be claimed per year.
• Age 65 or disabled freeze. Homeowners who qualify for the credit and are 65 or older or disabled can apply to freeze the taxable assessed value at the next assessment date after turning 65 or becoming disabled. The freeze does not carry over to a new owner, and new construction or substantial improvements (work that adds 25 percent or more to the property's value) can raise the value. Millage rate changes can still change your bill.
• Amendment 79. After a county-wide reappraisal, taxable value on a homestead can rise only 5 percent per year, and other real property only 10 percent per year, until it reaches full assessed value. The caps do not apply to new construction or substantial improvements.

Arkansas DFA: Property Tax Relief

Where the Windows Stand Now

The Board of Equalization deadline for 2026 was August 17, so that step has passed. The County Court petition deadline is Monday, October 12, 2026, for owners who already appealed to the board. The next Board of Equalization deadline is August 16, 2027. If your tax bill looks high, use the time before then to gather comparables, and check that your homestead credit is on the bill before the October 15 payment date.

Where Grove Hopper Fits

Grove Hopper is a research tool. We look at your property, flag whether it looks over-assessed and prepare your appeal documents. You review, sign and file them yourself with the Board of Equalization. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.

Pick your county below for its assessor and appeal details.