Arkansas Property Tax Appeal & Protest Guide (2026)
Calculate your assessment reduction, check the Third Monday in August (or 30 days after notice of change) statutory deadline, and access county appraisal district e-File portals under Ark. Code Ann. § 26-27-317
Arkansas Assessment Appeal Standard: Under Ark. Code Ann. § 26-27-317, homeowners in Arkansas can appeal county real property assessments through the Informal interview with County Assessor or County Equalization Board hearing (August – October). The statutory appeal deadline is Third Monday in August (or 30 days after notice of change) using form Petition for Appeal to County Equalization Board. Protests are evaluated on Assessment exceeds 20% of true market value and Unequal assessment relative to neighborhood peers supported by Recent purchase appraisal and Closing disclosure statement.
Arkansas Property Tax Appeal & Protest Calculator
Governing Law: Ark. Code Ann. § 26-27-317 · Annual Deadline: Third Monday in August (or 30 days after notice of change)
1. Property Assessment & Target Valuation
Enter the preliminary appraised value from your county assessment notice and the realistic fair market value supported by comparable sales.
2. Local Tax Rate & Jurisdiction
Property tax rates are set by combined county, city, ISD, and special hospital/MUD districts.
Reducing your assessed valuation by $55,000 lowers your annual tax liability across all local taxing entities (school district, county, city, hospital).
⚖️ Statutory Protest Stages in Arkansas:
- Informal interview with County Assessor
- County Equalization Board hearing (August – October)
- County Court appeal
- Circuit Court trial de novo
COUNTY PROPERTY TAX APPEAL EVIDENCE DOSSIER & HEARING PACKET
JURISDICTION: STATE OF ARKANSAS · STATUTE: ARK. CODE ANN. § 26-27-317
Target Tax Year: 2026 · Official Protest Instrument: Petition for Appeal to County Equalization Board
Filing Deadline: Third Monday in August (or 30 days after notice of change)
Prepared: 10/23/2026
| County Preliminary Appraised Value: | $420,000 |
| Claimant Target Market Value (Supported by Comps): | $365,000 |
| Combined Effective Local Tax Rate: | 1.65% |
| Estimated Annual Tax Overcharge Savings: | $908 / Year |
1. Comparable Market Sales (Comps) Grid — Valuation Equity Evidence
| Subject Property / Comps | Living Area (Sq Ft) | Sale Date | Sale / Assessed Price | Adjusted Price / Sq Ft |
|---|---|---|---|---|
| Subject Property (County Valuation) | — | Lien Date: Jan 1 | $420,000 | — |
| Comp 1: Same Subdivision / Block | Similar GLA | Past 12 Months | — | — |
| Comp 2: Similar Model / Age | Similar GLA | Past 12 Months | — | — |
| Comp 3: Similar Bed/Bath Count | Similar GLA | Past 12 Months | — | — |
*Attach county deed records, MLS closing settlement statements, or appraisal district property cards for each comparable sale.
2. Itemized Deferred Maintenance & Physical Condition Deductions
| Defect / Condition Issue | Evidence Attached | Estimated Repair Cost |
|---|---|---|
| Roof / Plumbing / Foundation | Contractor written repair estimate + photos | $_______________ |
| HVAC Mechanical End-of-Life | HVAC diagnostic inspection report | $_______________ |
| Negative Externalities (Traffic / Drainage) | Site photos, aerial GIS map, flood zone record | $_______________ |
3. Appraisal Review Board (ARB) 5-Step Hearing Strategy:
- Collate 4 Copies: Hand 1 copy to each of the 3 panel members and 1 copy to the county appraiser.
- Focus on Facts, Not Taxes: State tax boards have zero control over tax rates; frame arguments strictly on Fair Market Value and Uniform Assessment Equity.
- Stick to the Lien Date: Only cite market transactions and physical condition occurring on or before the statutory valuation date.
- Present Contractor Estimates: Unrepaired physical defects must be supported by third-party licensed bids.
- Politely Rebut County Comps: Point out superior upgrades, square footage variances, or busy road differences in county comps.
Property Owner / Appellant Signature:
Printed Name / Executed Under Penalty of False Swearing / Date
County Property Identification / Account #:
Geographic ID / Parcel Number / Subdivision Lot & Block
Arkansas Property Tax Protest Legal Framework
Statutory Authority & Deadlines
Statutory Appeal Stages
- Informal interview with County Assessor
- County Equalization Board hearing (August – October)
- County Court appeal
- Circuit Court trial de novo
Mandatory Evidence Checklist
- Recent purchase appraisal
- Closing disclosure statement
- Comparative market analysis (CMA) from licensed real estate broker
Protest Benchmarks
Frequently Asked Questions
What is the property tax appeal deadline in Arkansas for 2026?
What are the legal grounds for protest in Arkansas?
Who carries the burden of proof in a Arkansas property tax hearing?
What form must I file to initiate an appeal in Arkansas?
What is the historical success rate for residential property protests in Arkansas?
Official Standards & Authoritative Sources
Arkansas Assessment Coordination Division (ACD)
Arkansas Official Property Tax Rules & Oversight
official-state-agencyReviewed & verified by the RateFig Property Tax & Assessment Editorial Team. Data retrieved October 19, 2026. Estimates are planning aids, not financial advice — see our editorial standards.
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