Property tax relief for seniors in Arkansas

Who can get help

Arkansas's property tax relief is for homeowners who live in the home as their main home (called a "homestead"). Renters do not get these programs.

You count as a homeowner if you are:

• The owner on record
• Buying the home under a recorded sales contract
• Holding a recorded life estate in the home

The home can also be owned by a revocable or irrevocable trust and still qualify.

The homestead property tax credit

This credit comes off the property tax bill on your main home.

• The state legislature approved raising the credit to as much as $600 starting with the 2026 tax bills. Your county's bill will show the amount you get.
• There is one homestead credit per owner each year.
• You do not have to be a certain age to get the credit. But you need it to get the freeze below.

If you move to a nursing home or deed your home away

• If you live in a nursing home or retirement center but still own your home, you may still qualify in some cases. Ask your county assessor.
• If you deeded your home to someone else (for example, to a child) but still live there, you may still qualify if you kept a recorded life estate.

The age 65 or disabled assessment freeze

This is the most important help for older homeowners.

What it does

The taxable (assessed) value of your home is frozen. It is set at the value on the next assessment date after you turn 65 or become disabled. If you are already 65 or disabled when you buy a home, the value can be frozen at the next assessment date after you buy it.

After that, a county reappraisal cannot raise your home's taxable value.

What it does not do

• It does not freeze your tax bill. Your bill can still go up or down if local tax rates (millage) change.
• New building is still added. New construction, or property the county newly discovers, is taxed at full value.
• Big improvements can raise the value. A renovation or rebuild that adds 25% or more to the home's value is a "substantial improvement" and can raise the frozen value.
• It does not pass to the next owner. When the home is sold or inherited, the new owner does not keep your freeze.

Who qualifies

• You must qualify for the homestead credit, and
• You must be 65 or older, or disabled.

The reappraisal cap for all homesteads

Under Amendment 79 to the Arkansas Constitution, after a countywide reappraisal the taxable value of a homestead can rise no more than 5% a year until it reaches full assessed value. Other property, such as farm, business and vacant land, has a higher cap. The caps do not apply to new construction, newly discovered property, or substantial improvements.

If you have the age 65 or disabled freeze, it protects you more than this cap does.

How to apply

1. Contact your county assessor's office. Both the homestead credit and the freeze are handled there, not by the state.
2. Ask for both the homestead credit and the age 65 or disabled freeze. The freeze is a separate request.
3. Ask what proof the assessor needs. If the home is in a trust or you hold a life estate, ask whether to bring the recorded papers.
4. Check your next tax bill to make sure the credit and freeze show up.

Deadlines can vary, so ask your county assessor. It is best to apply soon after you turn 65 or move into a new home, since the freeze starts at the next assessment date.

Things people often miss

• Not applying for the freeze. Getting the homestead credit does not start the freeze on its own. Ask for it.
• Waiting too long after turning 65. The frozen value is set at the next assessment date after you qualify. Applying late can mean a higher value gets frozen.
• Thinking the freeze locks your bill. Only the home's taxable value is frozen. Tax rates can still change.
• Losing the credit after a move to a nursing home or after deeding the home to family. You may still qualify, so ask before you give it up.

Other help with housing costs

For help with energy bills and other costs, see all benefits in Arkansas.

Free help

• Your county assessor's office for the credit and freeze.
• Area Agencies on Aging: Arkansas has eight regional agencies. Find yours through the Eldercare Locator at 1-800-677-1116 or eldercare.acl.gov.

Phone numbers: Free help lines for Arkansas agencies

Check what you may qualify for