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How do I appeal my property tax assessment?

County Assessor (informal review) / County Board of Equalization (formal appeal) / Circuit Court (judicial appeal)
Step by Step

How to do it

  1. Contact your County Assessor informally first - this is recommended and often resolves disputes without a formal hearing; call your county assessor's office as soon as you receive your appraisal notice
  2. If unresolved informally, file a written appeal with the County Board of Equalization - the deadline is the third Monday in August (statewide - this is earlier than most states)
  3. Contact your County Clerk to schedule your Board of Equalization hearing
  4. Gather supporting evidence: comparable sales data, recent appraisal, photos, or documentation of factual errors on your property record; the board responds to objective evidence, not subjective disagreement
  5. Attend your Board of Equalization hearing and present your evidence
  6. Receive the Board's written decision
  7. If still unsatisfied: appeal to Circuit Court within the timeframe specified in the Board's decision; must pay undisputed portion of taxes to County Collector during appeal; overpayments may be recovered within 3 years
Details

What you need to know

Required Docs
  • Written appeal filed with County Board of Equalization before the third Monday in August
  • Supporting evidence: comparable sales, appraisal, photos, factual documentation
  • Property parcel number and appraisal notice
Fee
No fee to file with Board of Equalization; Circuit Court appeal involves filing fees APPEAL DEADLINE: Third Monday in August statewide (hard deadline - no extensions) DECISION: Board replies by mail; Circuit Court appeal deadline specified in Board decision ONLINE OPTION: Check your county assessor's website - some counties accept informal review requests online or by phone WHERE TO GO: County Assessor (informal review); County Clerk (to schedule Board of Equalization hearing); Circuit Court (judicial appeal)
Online Option
Check your county assessor's website - some counties accept informal review requests online or by phone
Where to Go
County Assessor (informal review); County Clerk (to schedule Board of Equalization hearing); Circuit Court (judicial appeal)
County-specific variations apply

No standardized statewide form - some counties accept a written letter of appeal; others may have specific forms. Contact your county assessor's office for local requirements. Some counties hold Board of Equalization hearings at the county courthouse; others at satellite locations. Verify your specific county's procedures before filing.

Arkansas Notes

Important state-specific details

  • Arkansas's third Monday in August deadline is earlier than most states - mark your calendar as soon as you receive your appraisal notice; it is too late to appeal after you receive your tax bill.
  • Arkansas assesses residential real property at 20% of appraised value - your appeal should focus on the appraised (market) value, not the assessed value.
  • Amendment 79 cap: assessed value of homestead property cannot increase more than 5% per year; verify the cap is being applied correctly.
  • Homestead credit: first $350 of assessed value exempt for primary residences - if not already applied, contact your County Assessor (separate from an appeal but may reduce your taxes significantly).
  • 100% disabled veterans are fully exempt from property taxes on their homestead - apply through County Assessor.
  • Personal property assessment deadline is May 31 - late assessment results in a 10% penalty.
  • Taxes are paid in arrears in Arkansas - during a Circuit Court appeal, you must pay the undisputed portion of taxes to the County Collector to preserve your appeal rights.
Official Source

State office contact

State Office
Arkansas Assessment Coordination Division - dfa.arkansas.gov/assessment-coordination | (501) 324-9240