AR · Tax credit or refund
Arkansas homestead exemption
Yes.
- Main exemption
- $600 tax creditProperty tax bill on the homestead (principal place of residence)
- Filing deadline
- Not in our data
- Own and live there by
- Not in our data
- Renewal
- Not in our data
- Where to file
- County assessor
Yes. Arkansas gives homeowners a homestead property tax credit of up to $500 a year, rising to up to $600 starting with 2026 tax bills. Taxable value on a homestead can also rise only 5% a year after a reappraisal, and owners 65+ or disabled can freeze it. Apply with your county assessor.
Last verified · Sources
How much the Arkansas exemption is worth
The homestead property tax credit is up to $500 per year, and the General Assembly has authorized an increase to up to $600 beginning with 2026 tax bills.
$600 tax credit · applies to property tax bill on the homestead (principal place of residence) · source
Assessment cap: 5% a year
Under Amendment 79, the taxable value of a homestead can rise only 5% per year after a countywide reappraisal until it reaches full assessed value. The cap does not apply to new construction, newly discovered property or improvements that add 25% or more. Source.
Who qualifies
- You are the record owner, a buyer under a recorded sales contract, or hold a recorded life estate
- The dwelling is your principal place of residence (it may be held in a revocable or irrevocable trust)
- Only one homestead credit per owner each year
Deadline and renewal
The statewide filing deadline is not in our data. Your local assessor sets or publishes it.
Extra breaks for seniors, veterans and disabled owners
| Who | Program | Amount | Details |
|---|---|---|---|
| Seniors | Age 65+ assessed value freeze | Not in our data | Homeowners who qualify for the credit and are 65 or older can freeze their home's taxable assessed value at the next assessment date after turning 65 or buying the home. The freeze does not pass to a new owner, and the value can rise for new construction or major improvements. Source |
| Disabled owners | Disabled homeowner assessed value freeze | Not in our data | Disabled homeowners who qualify for the credit get the same assessed value freeze. Apply with the county assessor. Source |
| Other | Nursing home residents | Not in our data | Owners living in a nursing home or retirement center who still own their home may keep the credit in some cases. So can owners who deeded the home away but kept a recorded life estate and still live there. Source |
Arkansas county guides
County guides for Arkansas are not published yet. File with: County assessor.
Frequently asked questions
How much is the Arkansas homestead credit for 2026?
Up to $600, up from $500, starting with 2026 tax bills.
Can seniors freeze their property taxes in Arkansas?
Owners 65+ or disabled can freeze the home's taxable assessed value. Apply with your county assessor.
Sources
- Property Tax Relief · Arkansas Department of Finance and Administration, Assessment Coordination Division
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