- Assessor site
- https://www.arcounties.org/member-associations/arkansas-county-assessors-association/ ↗
- Search by
- office contacts via the assessors' association roster (county portals vary)
- Reassessment cycle
- 75 elected county assessors under the Assessment Coordination Division (DFA); 20% of market value UNIFORM across all classes — Arkansas differentiates by CAP, not ratio. Statewide FOUR-YEAR county-wide reappraisals, January 1 valuation; TEN counties run DUAL SEATS with two courthouses (De Witt+Stuttgart and Blytheville+Osceola among them); utilities and carriers are state-assessed.
- Reassessment trigger
- The county reappraisal lands, then AMENDMENT 79 meters it: homestead taxable value +5%/yr, all other real +10%/yr, stepping until full reappraised value. A SALE ENDS EVERYTHING (ACA 26-26-1123): the buyer is assessed at 20% of full market the next January 1 — caps and the senior freeze never convey.
- Personal & intangible property
- THE MAY 31 RITUAL: everyone — individuals with their VEHICLES, and every business — assesses personal property with the county assessor January 1-May 31; 10% penalty after. Same uniform 20% ratio.
- CRE forecasting note
- Underwriting rule one: the sale RESETS to full value — model 20% of purchase-price-supported market from the next January 1, never the seller's capped bill. Between reappraisals the 10% commercial cap phases increases in — budget the staircase. Calendar: May 31 personal property, Board of Equalization petition by the THIRD MONDAY IN AUGUST (board convenes Aug 1; the assessor must attend by statute), county court by ~the 2nd Monday in October, taxes due October 15. Schools carry Amendment 74's 25-mill uniform rate beneath local millage. Dual-seat counties: confirm which courthouse holds the assessor.
- Residential note
- Three Amendment 79 gifts, each needing one filing with the county assessor: the HOMESTEAD CREDIT — up to $500 now and $600 beginning with the 2026 bills — one application, one homestead per year (trusts and life estates qualify); the 5% annual cap on your home's taxable assessed value; and at 65+ or disability, a FREEZE of the assessed value with no income test (it survives joint ownership and nursing-home stays, and a qualifying buyer starts a fresh freeze at their purchase-era value). Assess your vehicles and other personal property by MAY 31 — everyone does, it's the Arkansas ritual — and if a value seems wrong, petition the Board of Equalization by the third Monday in August. 100% service-connected disabled veterans are fully exempt.
CAP RESET ON TRANSFER — Amendment 79 caps AND the senior freeze all die at sale — the buyer is assessed at 20% of full market value the next January 1. Never underwrite the seller's taxes.
RATIO CAUTION — Between reappraisals, TAXABLE assessed value phases toward full reappraised value in 5%/10% annual steps — the bill climbs even when the market doesn't.
APPEAL DEADLINE — Board of Equalization petition by the THIRD MONDAY IN AUGUST; county court by ~the second Monday in October.
FILING REQUIRED RELIEF — The universal MAY 31 personal-property assessment (vehicles included) with a 10% penalty; the homestead credit and the senior freeze each require application.
STATE ASSESSED — Utilities and carriers are valued by the state Tax Division and ride the 10% cap lane, not the county assessor's roll.
Note: The Johnson County Assessor's office in Clarksville sets values here — 20% of market value, county-wide reappraisal every four years, with Amendment 79 metering the increases. All 75 assessors' offices are listed on the association roster at the link. Assess personal property (vehicles included) between January 1 and May 31. To question a value: talk with the assessor first, then petition the county Board of Equalization by the third Monday in August. Buying? Expect assessment at full market value the January after closing — caps and freezes don't transfer.
Primary sources: DFA/ACD official FAQ + Property Tax Relief pages (Amendment 79 credit to $600 for 2026, freeze, ACA 26-26-1123 sale reset, May 31 duty, ACA 26-27-313); Amendment 79 text; Benton + Pope county official pages; AAC assessors' roster (as of 2026-07-05). Confirm current rules and figures with the assessing authority before any use.