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Arkansas property tax relief
Last updated: 17 October 2026
Arkansas homeowners age 65 or older can ask to freeze the taxable assessed value of their main home. The county assessor handles the request. The freeze may help when home values rise, but it does not lock your tax bill at one amount.
Bottom Line
If you are 65 or older and own and live in an Arkansas home, ask your county assessor to check your homestead status and apply the age-65 assessed-value freeze. The rule is statewide, but you file through your own county. Your bill can still change when tax rates change or certain improvements are added. If your spouse died, do not assume the old freeze stays in place without a record review.
Tax Payment Deadline
Arkansas property taxes for the 2025 assessment year are generally due 15 October 2026. This is a tax-payment deadline, not proof that every age-65 freeze request has the same cutoff. If you cannot pay or your freeze seems missing, call the assessor about the record and the county collector about payment. Do not assume a pending correction stops a late-payment penalty.
Start Here
- Find your latest real property tax bill or parcel number. Check whose name is on the account and whether the home is marked as a homestead.
- Contact the county assessor. Say you are 65 or older and want to confirm the Amendment 79 freeze. Ask for the recorded freeze date and taxable assessed value.
- If you bought the home, changed a deed, entered a nursing home, or lost a spouse, describe that change before relying on the old assessment.
The Arkansas county services directory lists local assessors and collectors. This is not an application handled by the Social Security Administration.
Which Situation Fits You?
| Your situation | What to ask | Main caution |
|---|---|---|
| You turned 65 in your current home | “Can you record my age-65 freeze and confirm the base value?” | Do not assume it was added automatically. |
| You bought a home after 65 | “What assessment will be used after my purchase?” | The seller’s old freeze does not transfer as your base. |
| Your spouse died | “Who now qualifies, and does the record need updating?” | Age, ownership, and surviving rights need review. |
| The bill increased despite a freeze | “Did millage, improvements, or homestead status change?” | The tax bill itself is not frozen. |
What the Freeze Protects
Arkansas Constitution Amendment 79 protects qualifying older or disabled homeowners from certain increases in the taxable assessed value of their main home. Assessed value is the portion of a home’s value used to work out property tax. It is not the price you could sell the home for.
The state 2026 assessment report says eligible homeowners must apply through the county assessor. It also warns that taxes may rise or fall when local millage rates change. Millage means the local tax rates applied to taxable value.
The freeze is not a grant, cash payment, tax-rate freeze, or full exemption. It is also different from the regular homestead tax credit, which reduces an eligible tax charge. Our property tax terms guide explains those differences.
Who May Qualify
For the age-based freeze, the home must be a qualifying homestead used as your principal place of residence. You must be at least 65. There is also a separate qualifying disability route. The state law provides that when one joint owner qualifies, the jointly owned homestead receives the benefit. This is important for married couples whose birthdays are years apart.
The law also says living in a nursing home does not, by itself, disqualify an owner from this freeze. Other ownership and homestead facts still matter. See Amendment 79’s text and ask the assessor to check your circumstances rather than giving up the relief.
The age-65 freeze is not a low-income grant. Ask about ownership and residence rules if your home is in a trust or life estate.
Our Arkansas property tax guide explains other relief programs. This page focuses on the freeze.
How to Apply Through Your County
- Find the right office. Contact the county assessor where the home is located, not the county collector. The assessor handles assessments and homestead records.
- Ask whether you already have the credit. Tell staff that the house is your principal residence and ask if the homestead credit is registered.
- Request the freeze. Ask for the county’s age-65 homestead freeze application or update process. The state rule is common across Arkansas; filing methods may differ.
- Give proof the office requests. Have your date of birth, property address, parcel number, and ownership records ready. Staff may ask for identification or extra papers.
- Keep written confirmation. Ask for the effective assessment year, frozen taxable value, and a copy of any accepted filing. Check the next notice.
For a real county example, Benton County’s forms page tells homeowners to request a homestead application from its Homestead Administrator. Its real estate number is 1-479-271-1037. That number serves Benton County, not every Arkansas homeowner.
Before leaving the office: Ask, “Will the freeze show on this assessment year or a later one?” The tax bill is usually collected the year after the property is assessed. Your filing date and your payment year are not interchangeable.
Documents to Have Ready
- Current tax bill, parcel number, and street address.
- Photo ID or other proof of age requested by the county.
- Recorded deed, sales contract, or life-estate papers if relevant.
- Trust documents if title is held in a trust.
- Prior assessment notices if you dispute the starting value.
- Death certificate and ownership papers if you are a surviving spouse.
Ask the office which papers it requires before traveling.
Which Value Becomes Frozen?
The protected value depends on when you turn 65, become disabled, or buy or build a qualifying homestead. A lower later value can still apply. Do not guess from the market price.
The state assessment FAQ explains that a person who qualifies before July 1 is generally tied to the current year’s assessed value, not automatically the previous year’s number. That FAQ is older, so confirm the base year with your county under current law. A recent buyer may be reassessed before a new personal freeze takes hold. For related senior tax issues, see the Arkansas senior tax guide.
Ask for two figures: the home’s full assessed value and the taxable assessed value after Amendment 79 adjustments. The lower taxable number is what matters for the freeze. If they differ, ask the assessor why.
If the Qualifying Owner Dies
A spouse’s death raises a question that is easy to miss: Who now owns the home and who independently qualifies for the freeze? Arkansas’s joint-ownership rule protects all joint owners while one owner qualifies. It does not, by itself, give a clear promise that the deceased owner’s old frozen base will remain unchanged forever after the death.
If you are 65 or older yourself, tell the assessor your age and ask to confirm your own qualification. If you are under 65, ask whether you qualify through a disability rule or another provision, and what will happen to the parcel’s assessed value. Do not assume that simply being a widow or widower grants the same age-65 freeze.
Bring the deed, estate or probate papers if available, and your spouse’s death certificate. Ask whether the county has recorded a title change and whether that change alters your homestead credit or freeze. Do not sign a new deed merely to keep a benefit before receiving legal advice.
Important distinction: Some surviving spouses of qualifying disabled veterans may have a separate property tax exemption. That is not the ordinary age-65 freeze. If veteran status is involved, use our Arkansas veteran benefits guide and ask the county collector about the veteran rules.
We did not find one current statewide official instruction that settles every death-and-title scenario for an age-65 freeze. County review of the deed and the surviving owner’s eligibility is essential. Ask for the decision and its legal basis in writing if the frozen value changes.
Buying, Selling, Trusts, and Life Estates
When a home is sold, the buyer cannot simply take over the seller’s frozen assessed value. A new buyer who qualifies because of age may be eligible for a new freeze after the required reassessment. Benton County’s reappraisal explanation warns that sales can reset the value at the next assessment date.
If you place a home in a trust, or deed it to a child while keeping a recorded life estate, the result depends on the legal ownership and homestead conditions. The state’s FAQ describes situations in which a qualifying trust or retained life estate does not remove an existing freeze. Do not treat that as approval of every trust or deed arrangement.
Before transferring a home, ask an Arkansas lawyer about the deed. Ask the assessor what the change would mean for the freeze.
Why Your Bill Can Still Rise
The freeze shields a qualifying taxable value from certain increases. It does not stop changes in local tax rates. The state’s 2026 report also says substantial improvements can add to the assessed value. Under the law described there, substantial improvements are defined by an assessed-value increase of at least 25%; certain necessary disaster repairs have a special exception. Do not assume an ordinary repair always counts as a taxable improvement.
| What changed | What it could mean | Best next call |
|---|---|---|
| Local millage rate | The tax due can rise even on a frozen value. | Collector for bill; assessor for value. |
| Construction or major improvement | A permitted addition to taxable value may apply. | Assessor for itemized change. |
| Ownership or main-home status | The qualifying freeze or credit may need review. | Assessor with deed and records. |
| Special local charge | It may not be covered by the homestead credit. | Collector about each bill line. |
Benton County’s Amendment 79 overview separates the freeze from the 5% cap.
For an overview of how these rules differ by state, see property tax relief by state. The homestead tax credit is separate too. State lawmakers raised it to up to $675 for assessment years starting 1 January 2026, generally reflected in taxes collected in 2027; bills paid in 2026 generally use the earlier up to $600 level for the 2025 assessment. The 2026 legislative summary confirms the effective assessment year. This credit does not replace the age-65 freeze, and a credit cannot exceed eligible real property tax owed.
Reality Checks and Mistakes
- Do not count on automatic enrollment. Confirm the freeze with your assessor.
- Keep deadlines separate. Payment, credit registration, and value appeals have different rules.
- Do not assume a spouse inherits the base. Ask about the deed and eligibility.
- Do not stop paying while waiting. An appeal may not stop late penalties.
If Your Request Is Denied or Delayed
Ask the assessor which specific fact failed: age, principal residence, ownership, filing proof, or another requirement. Request the property record, the decision in writing if possible, and the correct way to supply missing documents.
If the dispute is about property valuation, the Arkansas valuation appeal guide says the first normal appeal goes to the county board of equalization by the third Monday in August. For 2026, that day was 17 August. A freeze-status or clerical error may require a different correction path; ask the assessor what remains open rather than claiming every late request is an appeal.
If taxes are unpaid, call your collector. For state-certified parcels, the Commissioner of State Lands gives redemption instructions. A pending freeze review does not ensure protection from tax sale.
For other household costs, see our Arkansas senior assistance guide.
Phone Scripts You Can Use
New age-65 application
“I live at [address] and turned 65 on [date]. Can you check my homestead record and tell me how to apply for the assessed-value freeze? What proof do you need?”
Freeze value looks wrong
“My parcel number is [number]. What taxable assessed value and freeze date are on the record? What caused the change, and can I get a written breakdown?”
Surviving spouse
“My spouse, who qualified for the freeze, died. I still live in the home. Please tell me what documents you need and whether I qualify under my own age or disability.”
Resumen en español
En Arkansas, si usted tiene 65 años o más y es dueño de su vivienda principal, puede pedir al asesor de su condado que revise el congelamiento del valor tasado. No congela la tasa de impuestos ni el total de la factura. Lleve su identificación, el número de parcela y documentos de propiedad que le pidan. Si falleció su cónyuge, informe al asesor y pregunte si usted cumple los requisitos por su propia edad o discapacidad. Si rechazan la solicitud, pida la razón por escrito. No deje pasar la fecha de pago mientras espera una revisión.
Frequently Asked Questions
Does turning 65 automatically freeze my property taxes?
No. Ask your county assessor to record and confirm your age-65 homestead assessed-value freeze. The taxable assessed value may be protected, but your whole tax bill is not frozen.
Can the bill increase after my value is frozen?
Yes. Local millage rates can change. Certain substantial improvements or changes in the property’s status can also affect the assessment. Ask the assessor and collector to explain the bill lines.
Does the freeze pass to my surviving spouse?
Do not assume it does. A jointly owned home gets the benefit while one joint owner qualifies, but death and ownership changes require a fresh review. The surviving owner should ask the assessor to check independent age or disability eligibility and the recorded deed.
Can I take my frozen value to a new Arkansas home?
No. The former home’s frozen base does not transfer with you. If the new home qualifies, the assessor can explain the reassessment and a new freeze based on your circumstances.
About This Guide
This guide uses official federal, state, local, and other high-trust nonprofit and community sources mentioned in the article.
Editorial note
This guide is produced based on our Editorial Standards using official and other high-trust sources, regularly updated and monitored, but not affiliated with any government agency and not a substitute for official agency guidance. Individual eligibility outcomes cannot be guaranteed.
Corrections
Please note that despite our careful verification process, errors may still occur. Email info@grantsforseniors.org with corrections and we will respond within 72 hours.
Disclaimer
This article is for informational purposes only and is not legal, financial, medical, tax, disability-rights, immigration, or government-agency advice. Program rules, policies, and availability can change. Readers should confirm current details directly with the official program before acting.
Last updated: 17 October 2026 · Next review: 15 January 2027
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