Arkansas homeowners 65 and older, and homeowners of any age who meet the state's definition of disabled, can apply to freeze the taxable assessed value of their home. The freeze holds for as long as you own and occupy the property, and it is the centerpiece of Arkansas senior property tax relief. A second break, the Homestead Property Tax Credit worth up to $600 on your 2026 tax bill, is not limited to seniors: Arkansas homeowners of any age may receive it on the dwelling they use as their principal place of residence.

Neither benefit is automatic. You apply for each one separately.

In This Guide

Arkansas Senior Property Tax Relief: The Assessment Freeze for Seniors 65 and Older

This is the big one for homeowners on a fixed income.

Under Arkansas law, a homeowner who is 65 or older (or who is disabled, regardless of age) can apply to freeze the assessed value of their primary homestead. "Freeze" means exactly that: the taxable assessed value locks at whatever it is at the next assessment date after you turn 65 or become disabled. There is a second way in, and it is the one people miss: if you are already 65 or older or disabled when you buy a home, the taxable assessed value can be frozen at the next assessment date after you purchase the homestead. After that, the taxable assessed value stays at the frozen figure while you own and occupy the property. One exception is worth knowing before you remodel: the Assessment Coordination Division says the assessed value on a frozen homestead may still increase if there is new construction or substantial improvements made to the property.

The freeze applies to your assessed value, not to your tax bill. The Assessment Coordination Division notes that the amount of property tax on a homestead may still increase or decrease when millage rates change in the local taxing districts.

Eligibility runs on age or disability. The Assessment Coordination Division describes the freeze as available to homeowners who qualify for the homestead property tax credit and who are either 65 or older or disabled, and it does not state an income limit for it. If you're 65 or older and your home qualifies for the homestead credit, you can apply. Because the state page is silent on income rather than ruling a test out, confirm with your county assessor before you count on it.

You apply at your county assessor's office. The state's page does not say whether you ever have to renew, so ask the assessor when you file. After approval, the freeze stays in place as long as you own and occupy the home as your principal residence.

What it does not do is survive a sale. The Assessment Coordination Division is explicit that an owner to whom title is transferred by sale is not entitled to claim any previous limitation on the assessed value. In the Division's own words, one homeowner's freeze cannot pass or convey to a subsequent owner of the same home. That cuts both ways. Your freeze does not carry over to whoever buys your house, and a house you buy does not arrive with the seller's frozen value attached. If you move, you apply again at the assessor's office for your new county, and the new freeze locks at the next assessment date after you purchase that home.

The freeze is authorized under Amendment 79 to the Arkansas Constitution. That's the controlling authority, and the Arkansas Department of Finance and Administration Property Tax Relief page walks through how it's administered statewide.

Here's the effect in plain terms. Once your freeze takes hold, your bill is calculated on the frozen assessed value for as long as you own and occupy the home, unless you add new construction or substantial improvements. The bill itself can still move when local millage rates change. Note too that Amendment 79 separately caps how much a homestead's taxable value can rise after a countywide reappraisal at 5% per year until it reaches full assessed value. That cap does not apply to newly discovered real property, new construction or substantial improvements.

How the Homestead Credit Cuts Your Bill

This credit is different in two ways: it's not senior-specific, and it's applied directly against your tax bill.

The credit attaches to your "homestead," which Arkansas defines as the dwelling a person uses as their principal place of residence, and you have to apply for it with the county assessor. For 2026 tax bills, it is worth up to $600. That's up from $500, which was the cap in prior years. The homestead may be owned by a revocable or irrevocable trust, and the state counts as a homeowner the record owner of the property, a buyer under a recorded sales contract, or a person holding a recorded life estate in it.

Here's how it works mechanically. The credit reduces the property-tax bill you receive, and you don't file a separate tax return for it. The credit is not automatic. You must apply for it with the county assessor's office, and the property has to be your principal place of residence. The Greene County assessor's office says proof of eligibility for the credit must be registered with the county assessor on or before October 15 of the year after the assessment. Ask your own county assessor what date applies to you.

So if you recently bought a home, moved to a new principal residence, or are unsure whether your property is flagged as homestead, contact your county assessor's office to confirm the credit is on file. An eligible property can otherwise go year after year without the designation, and without the credit.

Two situations that come up constantly in eldercare are worth naming, because families assume the credit is gone when it may not be. The Assessment Coordination Division says nursing home or retirement center residents who still own their residence may continue to qualify for the homestead tax credit under certain circumstances. It also says a person who has deeded their home to someone else but continues to live there as their principal place of residence may continue to qualify, provided they retain a recorded life estate in the property. Both are phrased as conditional by the state, so the move is to call your county assessor with the specifics rather than assume either way.

A senior homeowner who already has the assessment freeze can still claim the Homestead Credit, and each one needs its own application. They address different things. The freeze controls your assessed value. The credit reduces your computed tax bill.

Which Arkansas Senior Property Tax Relief Break Applies to You?

Program Who qualifies What it does How to claim
Assessment freeze Homeowner 65+, or disabled as the state defines it at any age, who qualifies for the homestead credit; principal homestead. A buyer already 65+ or disabled qualifies from the next assessment date after purchase Holds taxable assessed value at the frozen figure. New construction or substantial improvements can still raise it, and the tax bill can still change with local millage rates. Ends on sale; it does not pass to the next owner Apply at county assessor's office
Homestead Property Tax Credit Homeowner whose property is their principal place of residence (not senior-specific); one credit per year Reduces 2026 tax bill by up to $600 Apply with the county assessor's office; not automatic. Confirm it is on file

How to Apply

Assessment freeze. Go to your county assessor's office in person or check whether your county accepts mail or online applications. Bring proof of age (a driver's license or passport), and be ready to confirm the address is your principal residence. The value your freeze locks in is the assessed value at the next assessment date after you turn 65 or become disabled, or, if you were already 65 or older or disabled when you bought the home, at the next assessment date after you purchased it. Either way, apply as soon as you're eligible. Your county assessor's office is the one that handles the application, so ask there what it needs and by when.

Homestead Credit. The credit is not automatic: homeowners must apply for it with the county assessor's office, and it attaches to the dwelling you use as your principal place of residence. If you bought a home recently or relocated, visit your county assessor to make sure the homestead designation is on file. If it's not, you may be paying more than you owe.

If you have a disability and are under 65, you can still apply for the assessment freeze under Amendment 79. The application process is the same; you'd provide documentation of the disability rather than proof of age. "Disabled" is a defined term here, not a loose one. The Greene County assessor's office, citing Ark. Code Ann. 26-26-1120, describes it as a person who is disabled for purposes of Subchapter XIX of the Social Security Act, a veteran who is permanently and totally disabled, or a person who has received permanent and total disability insurance benefits during the calendar year. Confirm with your own county assessor which of those applies to you and what documentation it needs.

County assessor offices vary in what they request and how applications are processed. The Arkansas Department of Finance and Administration Property Tax Relief page explains the Amendment 79 programs at the state level.

Property taxes are one cost to weigh when deciding whether to stay in a home or sell. If you're thinking about using home equity to help pay for senior care, our guide on selling or renting your home for care covers the tradeoffs.

Need help sorting out your options? Chat with Brevy's care navigator at brevy.com.

Frequently Asked Questions

Does the Arkansas assessment freeze apply to every property I own?

No. The freeze applies to your principal homestead only. Investment properties, vacation homes, and rental properties are not eligible.

What happens to the freeze if I move to a different home?

The freeze ends with your ownership. The Assessment Coordination Division states that an owner to whom title is transferred by sale is not entitled to claim any previous limitation on the assessed value, so your freeze does not convey to the buyer of your old home. You apply for a new freeze at the county assessor's office for your new principal residence. If you are 65 or older or disabled at that point, the new freeze locks at the next assessment date after you purchase that home.

Can I get the freeze and the Homestead Credit on the same property?

Yes. They address different things: the freeze controls your assessed value, and the credit reduces your computed tax bill. Both apply to a qualifying owner-occupied homestead.

I'm already 65 and buying a home in Arkansas. Can I still get the freeze?

Yes. A person who is age 65 or older or who is disabled and purchases a homestead property can have the taxable assessed value frozen at the next assessment date after purchasing the homestead. You do not have to have owned the home when you turned 65. Apply with the county assessor for the county the home is in.

My assessed value went up before I turned 65. Does the freeze reduce it back down?

No. The freeze locks the assessed value at whatever it is at the next assessment date after you turn 65 or become disabled. It does not roll back prior increases. It holds your assessed value at that figure going forward.

Is the Homestead Credit paid as a refund or deducted from the bill?

It's deducted from the bill. Arkansas's Homestead Property Tax Credit is a credit of up to $600 per year against the property taxes on your primary residence, so it reduces what your county bills you rather than arriving as a separate payment.

Is there an income limit for either Arkansas program?

Neither program is described in terms of income. The Assessment Coordination Division states the assessment freeze in terms of age or disability, and it describes the Homestead Credit in terms of the homestead, the dwelling a person uses as their principal place of residence. That is the state being silent on income rather than the state saying no income test exists anywhere, so ask your county assessor what it requires before you rule yourself in or out.

Next Steps

Two tasks. Neither takes long.

  • Apply for the assessment freeze at your county assessor's office if you're 65 or older and haven't done it yet. Bring proof of age.
  • Confirm the Homestead Credit is on file for your property. It is not automatic, so if you moved or bought recently and aren't sure, ask your county assessor and apply if it isn't there.

If property taxes are part of a broader decision about whether staying home is affordable, read our guide on how to pay for senior care for an overview of what assistance is available.

If you're weighing a reverse mortgage as a way to manage costs, our guide to reverse mortgages for senior care covers how they work and what to watch for.

Learn More

FinancialHow to Pay for Senior Care in ArkansasA shared Arkansas nursing home room runs about $89,425 a year, and Medicare won't pay for long-term care. Here is how to pay for senior care in Arkansas. FinancialArkansas Retirement Income TaxHow Arkansas taxes Social Security, pensions, and IRA or 401(k) income, including the $6,000 per-person retirement exemption and the 3.7 percent top rate. FinancialSenior Property Tax Relief by StateWhich states freeze property taxes for seniors, where low-income seniors can owe none, and how exemptions, credits and deferrals work, plus a guide per state. FinancialHow to Pay for Senior CareHow to pay for senior care: what it costs nationally and how Medicaid, Medicare, VA benefits, and private pay each fit. Who qualifies, what's covered, in 2026. FinancialSelling or Renting Your Home for CareSelling or renting the home to pay for senior care: the capital-gains exclusion, SSI and Medicaid home rules, rent-vs-sell, and the step-up in basis. FinancialReverse Mortgages for Senior CareHow a reverse mortgage (FHA HECM) can pay for senior care, why it fits in-home care and a remaining spouse, and why it rarely works for a nursing home.

Find personalized help understanding Arkansas senior property tax relief at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.

Still have questions?

Brevy answers from this guide and every other guide here, and can check what you qualify for.

BC

Brevy Care Team

Expert eldercare guidance from Brevy's team of healthcare professionals and researchers.