Pulaski Property Tax: Rates, Exemptions & Appeals (2026)

For 2026, the deadline to start a Pulaski County property-value appeal with the Pulaski County Board of Equalization was Monday, August 17, 2026; appointments opened July 13 and had to be scheduled by that date. If you already went through the Board of Equalization and disagree with its decision, the next deadline is Monday, October 12, 2026 to file a County Court appeal. Pulaski’s 2026 BOE hearings are by appointment in Room 310, Pulaski County Administration Building, 201 South Broadway, Little Rock. (s3.amazonaws.com)

How assessments work in Pulaski County

Pulaski County is in a 2026 reappraisal year: the Arkansas Assessment Coordination Division’s 2026 report lists Pulaski’s current reappraisal cycle as 4 years, ending in 2026, with the work done in-house rather than by an outside reappraisal contractor. The report lists 177,110 reappraisal parcels, including 141,269 residential parcels. (arkleg.state.ar.us)

The Assessor is Janet Troutman Ward. Her office says it determines market value and maintains more than 170,000 taxable real-property accounts; for real estate, the office looks at property characteristics such as location, living area, effective age, quality of construction, bathrooms, garage/carport, view, and use. Its appraisers inspect properties and review verified market sales, cost data, and income data. (pulaskicountyassessor.net)

Arkansas does not tax your full appraised value directly. Pulaski’s Treasurer explains the formula: taxable value = 20% of the Assessor’s appraised value, then taxable value is multiplied by the local millage rate; taxes are billed one year behind. (pulaskicountytreasurer.net) For taxes collected in 2026 on the 2025 tax year, the Pulaski millage chart shows, for example, 70.000 mills for Little Rock in the Little Rock School District, 70.800 mills for North Little Rock in NLRSD, 64.300 mills for Little Rock in PCSSD, 61.400 mills for Jacksonville/North Pulaski, and 52.100 mills for Sherwood in PCSSD. (pulaskicountytreasurer.net)

Value-change notices must be sent to affected owners no later than 10 business days after July 1, and the notice must tell you the BOE appeal deadline. Arkansas law also gives you the right to meet with the Assessor or the Assessor’s representative about a value change before petitioning the BOE. (law.justia.com)

Whether you should appeal

Appeal if the market value is wrong, not just because the tax bill feels high. Strong Pulaski-specific reasons include: the county record card has the wrong living area, year built, condition, bathroom count, garage, or outbuilding; recent comparable sales in your subdivision or school/millage area support a lower value; you bought the home in an arm’s-length sale for less than the county value; or the assessment treats your property better than similar nearby homes.

Do the math before filing. If a Little Rock/LRSD homeowner’s appraised value drops from $300,000 to $275,000, the taxable value drops from $60,000 to $55,000. At 70.000 mills, the ad valorem tax changes from about $4,200 to $3,850, a $350 annual savings before considering special charges. If the home qualifies for the $600 homestead tax credit, the bill might go from $3,600 to $3,250—still a $350 savings, assuming the credit was not already reducing the general tax to zero. (pulaskicountytreasurer.net)

I found no official Pulaski County or Arkansas ACD publication giving 2026 residential appeal success rates or median reductions. Treat anyone quoting a “typical” reduction as using private data unless they can show the underlying Pulaski BOE records.

Step-by-step how to file

1. Check your property record first. Use the Pulaski County Assessor’s online records or mapping tools, then compare the county’s facts to your home. The Assessor’s contact page lists 201 South Broadway, Suite 310, Little Rock, AR 72201, phone 501-340-6170, fax 501-340-6009, and office hours 8:00 a.m.–4:30 p.m. (pulaskicountyassessor.net)

2. Try the informal Assessor review. Arkansas’s taxpayer notice rules give owners the right to meet with the Assessor or representative before going to the BOE. Bring the same evidence you would use at the hearing: sales, closing statement, appraisal, repair estimates, photos, and corrected square footage. (law.justia.com)

3. Schedule the Pulaski BOE hearing. The official 2026 Pulaski notice says taxpayers could call 501-340-6170 beginning July 13, 2026; phone lines were open Monday–Friday, 8:00 a.m.–4:00 p.m., and all appointments had to be scheduled by Monday, August 17, 2026. Hearings are appointment-only in Room 310 at 201 South Broadway. The notice is issued by Terri Hollingsworth, Pulaski Circuit/County Clerk, Secretary to the Board of Equalization. (s3.amazonaws.com)

4. Know the legal filing routes. Arkansas’s model BOE procedures say an owner or agent may apply to the BOE secretary in person, by letter, or by petition, and that many board secretaries also accept applications by phone or email. Pulaski’s published 2026 notice specifically directed taxpayers to call for an appointment; I did not find a Pulaski online BOE appeal portal or a Pulaski-specific BOE appeal form posted by the Assessor or Clerk. (dfa.arkansas.gov)

5. Submit evidence early. The BOE may continue the hearing if you present material evidence that was not given to the Assessor at least five business days before the hearing. In practical terms, send your sales grid, appraisal, photos, and repair documentation before the hearing—not when you walk in. (dfa.arkansas.gov)

What happens after

The appeal authority is the Pulaski County Board of Equalization. The hearing is not a casual customer-service meeting. Under Arkansas’s model procedures, the Assessor or representative presents the county’s evidence first; you may cross-examine; then you present your evidence; the Assessor may cross-examine and rebut; and the Board decides based on the preponderance of the evidence. (dfa.arkansas.gov)

You do not necessarily have to appear orally. The state procedures say a property owner or agent has the right to appeal by submitting documentation about the requested valuation adjustment without making a personal appearance before the BOE. If you use this option, make the packet self-contained: requested value, reason, comparable sales, photos, repair estimates, and your contact information. (dfa.arkansas.gov)

The BOE must give written notice of its decision within 10 business days after the hearing, and the notice must state the decision, the right to appeal to County Court, the County Court deadline, and the attorney requirement for corporations/LLCs/business entities. (dfa.arkansas.gov) If you appeal further, use the County Court document titled “Petition to Appeal Board of Equalization Determination” in the Pulaski/ACD “Property Valuation Appeals to County Court” packet. File with the County Clerk by the second Monday in October—October 12, 2026—and include the parcel number, Assessor value, BOE value, value you seek, reasons, and supporting documents. County Court hearings must be scheduled no later than November 15, and the County Court decision is due within 20 working days after the hearing. (assets.speakcdn.com)

Local tips

First, verify your homestead status before fighting value. Pulaski’s homestead credit is up to $600 on eligible principal residences, and Amendment 79 may freeze assessed value for owners who are disabled or age 65 or older. The Assessor’s 2026 homestead form is titled “Homestead Application and Freezes” and can be returned by mail, fax 501-340-8813, or email homestead@pulaskicountyassessor.net. (pulaskicountytreasurer.net)

Second, do not confuse exemptions with appeals. Pulaski’s Property Exemption Application is mainly for public property, churches, cemeteries, schools, libraries, and property used exclusively for public charity; nonprofit status alone does not automatically make property exempt, and exemptions apply to general taxes, not specials. (pulaskicountyassessor.net)

Third, remember the tax bill deadline. Pulaski’s Treasurer says 2025 taxes payable in 2026 become delinquent after October 15, 2026; an appeal does not make special improvement district charges or other non-ad valorem items disappear. (pulaskicountytreasurer.net)

Pulaski County Property Tax Rate

2025 Payable 2026 Pulaski County property-tax millage varies by taxing district. The official chart lists overall rates per $1,000 of assessed value from $50.500 to $70.800 (effective tax-rate range 1.01% to 1.42% of market/appraised value, because Arkansas assessed value is 20% of appraised value). Listed districts: LR/LRSD $70.000; LR/PCSSD $64.300; NLR/NLRSD $70.800; unincorporated/NLRSD $62.400; NLR/PCSSD $59.200; Alexander/PCSSD $52.300; Cammack Village/LRSD $70.000; Jacksonville/JNPSD $61.400; Sherwood/PCSSD $52.100; unincorporated/PCSSD $50.800; unincorporated/East End $50.500; Sherwood/NLRSD $63.700; Maumelle/PCSSD $56.300; Wrightsville/PCSSD $55.800; unincorporated/JNPSD $58.400.

Source: https://pulaskicountyassessor.net/wp-content/uploads/MRS25payable26.pdf

When Are Property Taxes Due in Pulaski County?

Taxes are due upon receipt and become delinquent after October 15; mail postmarked October 15 and internet/phone payments made by 11:59 PM on October 15 post without penalties and interest. All past-due taxes must be paid in full. Current taxes can be paid in installments; the original tax statement includes three optional payment amounts, and the first installment coupon may include delinquent charges or special improvement district fees that must be satisfied before current taxes.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://pulaskicountytreasurer.net/faqs/

Property Tax Exemptions in Pulaski County

• Amendment 79 Homestead Tax Credit — Owner of record whose Pulaski County property is the owner’s principal place of residence; only one primary/homestead property per taxpayer qualifies.. Up to a $600 credit on eligible real estate ad valorem taxes; the credit does not apply to special improvement taxes, timber taxes, or personal property taxes, and unused credit is not refunded or transferred. Yes, one-time application; reapply only when the taxpayer changes primary residence. Apply by October 15 of the year for which the taxpayer seeks the credit.. (Source: https://pulaskicountyassessor.net/faq/)
• Age 65 or Disabled Homestead Assessed-Value Freeze — Homestead taxpayers who are age 65 or older or disabled and apply/provide required documentation through the Assessor.. Freezes the taxable assessed value of the homestead; the taxpayer may still receive the Amendment 79 Homestead Tax Credit if otherwise eligible. Yes; Pulaski County’s Homestead Application and Freezes form requests documentation of birthdate for age 65+ status or documentation of 100% disability. (Source: https://pulaskicountyassessor.net/wp-content/uploads/HomesteadLetterFillable2026-1.pdf)
• Disabled American Veterans / qualifying surviving spouse exemption — A 100% service-connected disabled veteran, unemployable veteran, or qualifying unmarried widow/surviving spouse who is an Arkansas resident and listed on the assessment/title/real estate ownership as required.. Exemption from state taxes on the qualifying homestead and personal property owned by the disabled veteran; rental property, special improvement taxes, city liens, sanitation, timber, and land-only property do not qualify. Yes; provide the Summary of Benefits letter to the Pulaski County Treasurer. The Treasurer states that, beginning under Act 876 of 2025, the Summary of Benefits letter is submitted only one time to establish eligibility, with notice required for later status changes. (Source: https://pulaskicountytreasurer.net/dav/)
• Constitutional property-tax exemption for certain property uses — Qualified property used as public property exclusively for public purposes, churches when used as such, cemeteries used exclusively as such, school buildings and apparatus, libraries and grounds used exclusively for school purposes, and buildings/grounds/materials used exclusively for public charity.. Property-tax exemption for qualifying real estate/use; nonprofit status alone does not automatically qualify. Yes; property owners must complete and submit a Property Tax Exemption Application to the Assessor. (Source: https://pulaskicountyassessor.net/faq/)

How to Look Up Your Property Record in Pulaski County

You can look up your property's official record at https://www.arcountydata.com/county.asp?county=Pulaski&directlogin=True. Pulaski County Assessor’s official site links this as the “Look Up Property” tool for public viewing of Pulaski County real estate records.