Arkansas Property Tax Exemptions 2026: Homestead, Senior, Veteran & Disability
Arkansas (AR) homeowners have several ways to legally reduce their property tax bill — homestead reductions, senior credits, veteran exemptions, and disability programs. This page lists every Arkansas property tax exemption available in 2026, who qualifies, dollar amounts, and how to apply.
Quick answer: The most common Arkansas property tax exemption is the general homestead reduction for owner-occupied primary residences. Additional savings stack on top for residents who are age 65+, disabled, a disabled veteran, or a surviving spouse. Most Arkansas exemptions require a one-time application with the local county assessor; some need annual income recertification.
How much can a Arkansas homeowner save with the homestead exemption?
For a median Arkansas home valued at $175,300 (current annual tax $1,003), the general homestead reduction alone is worth roughly:
All Arkansas property tax exemptions at a glance
| Exemption | Who qualifies | Benefit | Typical savings |
|---|---|---|---|
| Homestead (general) | Owner-occupied primary residence | ~$40,000 value reduction | $229/yr est. |
| Senior / Age 65+ | Owner-occupied; age 65+; often income-capped | Additional reduction or freeze | $200 – $2,000/yr |
| Disabled veteran | Service-connected disability rating | Up to 100% exemption in many states | $1,000 – full bill |
| Disability (non-veteran) | Permanent total disability | Reduction + sometimes freeze | $200 – $1,500/yr |
| Surviving spouse | Of veteran, first responder, or senior | Continuation of decedent's exemption | Same as deceased's benefit |
| Agricultural / farm | Active agricultural use | Use-value assessment instead of market | 30% – 80% lower bill |
Estimated savings use Arkansas's effective property tax rate of 0.57% on the median home value of $175,300. Your actual savings depend on your county assessor's millage and how exemptions are applied to assessed (vs. market) value.
Frequently Asked Questions
What is Arkansas's homestead tax credit in 2026?
The Arkansas General Assembly increased the Homestead Tax Credit from $425 to up to $600 beginning with 2026 tax bills. The credit is a direct reduction against gross property tax on an owner-occupied primary residence. Apply through the county assessor.
How does Arkansas Amendment 79 cap work?
Amendment 79 (2000) limits annual growth in the taxable assessed value of a homestead to 5%. The cap does not apply to newly discovered property, new construction, or substantial improvements. The 5% cap resets when ownership changes, creating a welcome-stranger effect that benefits long-term owners.
Who qualifies for Arkansas senior freeze?
Homeowners who qualify for the Homestead Tax Credit and are either age 65 or older OR disabled (any age). The freeze locks the taxable assessed value at the level established at the next assessment date after turning 65 or becoming disabled. No income limit applies. File a separate application for the freeze with the county assessor.
What is Arkansas's property tax assessment ratio?
20% of appraised (market) value for all real property, set by the Arkansas Constitution. After this 20% ratio is applied, Amendment 79 caps further growth at 5% per year on homesteads (except for new construction or substantial improvements).
Are disabled veterans exempt from Arkansas property tax?
Yes. Veterans with 100% service-connected disability rating (and surviving spouses/minor dependent children) receive a complete property tax exemption on their homestead. Apply through the county assessor with VA certification of 100% service-connected disability.
Now check your county's actual rate
Exemptions reduce the taxable amount — but the millage your county charges is what determines the bill. See the 2026 effective rate for every Arkansas county.
Browse Arkansas Counties → Read the full Arkansas guideArkansas DFA — Property Tax Relief · Arkansas Constitution — Amendment 79 · Benton County — Amendment 79 Benefits · Pulaski County — Homestead Tax Credit · Arkansas House — 2026 Fiscal Session Week 2 · Arkansas Code Title 26 (Revenue and Taxation). Exemption amounts and filing deadlines verified against the 2025-2026 legislative sessions and official state publications. Always verify with your local assessor before filing — programs change annually. This page is informational and is not tax or legal advice.