Arkansas seniors 65 and older qualify for a lifetime property-tax assessment freeze -- no income test, no application fee, just your age and your county assessor. That freeze 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 available to every Arkansas homeowner regardless of age.
Neither benefit is automatic. You apply for each one separately.
In This Guide
- Key Takeaways
- The Assessment Freeze for Seniors 65 and Older
- The Homestead Property Tax Credit
- Arkansas Senior Property Tax Relief at a Glance
- How to Apply
- Frequently Asked Questions
- Next Steps
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 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. After that, market-value increases to your home cannot push the assessed value higher while you own and occupy the property.
Property taxes in Arkansas are calculated from assessed value, not market value. Freeze the assessed value and you've frozen the baseline your tax bill is calculated on. The actual tax rate can still change -- local taxing authorities set their own millage rates -- but rising home prices stop increasing your assessed value.
The income-test exemption is what makes Arkansas unusual. States like Iowa require applicants to earn below a specific threshold. Arkansas skips that requirement entirely. If you're 65 and you own and occupy your principal homestead, you qualify.
You apply at your county assessor's office. You do it once. After approval, the freeze stays in place as long as you own and occupy the home as your principal residence. If you move, the freeze follows the property -- it doesn't automatically transfer to a new home. You'd need to reapply at the new county assessor.
The freeze is authorized under Arkansas Code § 26-26-1124. That's the controlling statute, and the Arkansas Department of Finance and Administration Property Tax Relief page walks through how it's administered statewide.
The Homestead Property Tax Credit
This credit is different in two ways: it's not senior-specific, and it's applied directly against your tax bill.
Every Arkansas homeowner who occupies their home as a principal homestead gets this credit. For 2026 tax bills, the credit is worth up to $600. That's up from $500, which was the cap in prior years.
Here's how it works mechanically. The credit reduces the property-tax bill you receive. You don't file a separate tax return for it -- it's applied at the county level when your bill is calculated. In practice, most Arkansas homeowners already have this credit applied without doing anything, because the county runs it automatically for qualifying owner-occupied homes.
That said: 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. It's possible for an eligible property to slip through without the designation.
A senior homeowner who already has the assessment freeze still gets the Homestead Credit separately. They address different things. The freeze controls your assessed value. The credit reduces your computed tax bill.
Arkansas Senior Property Tax Relief at a Glance
| Program | Who qualifies | Income test | What it does | How to claim |
|---|---|---|---|---|
| Assessment freeze | Homeowner 65+, or disabled any age; principal homestead | None | Locks taxable assessed value; rising market value cannot increase your assessment | Apply once at county assessor's office |
| Homestead Property Tax Credit | Any homeowner occupying primary homestead (not senior-specific) | None | Reduces 2026 tax bill by up to $600 | County typically applies automatically; confirm with assessor if unsure |
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. There is no filing deadline in the way Iowa has a June 1 cutoff, but you want to apply before the next assessment date so the freeze takes effect on that cycle.
Homestead Credit. Most county assessors apply this automatically to qualifying owner-occupied homes. 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, the assessment freeze is still available to you under the same statute. The application process is the same; you'd provide documentation of the disability rather than proof of age.
County assessor offices vary in what they request and how applications are processed. The Arkansas Department of Finance and Administration Property Tax Relief page lists contact information and guidance by county.
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 for personalized guidance.
Frequently Asked Questions
No. The freeze applies to your principal homestead only. Investment properties, vacation homes, and rental properties are not eligible.
The freeze is tied to the property where you applied, not to you personally. If you move, you need to apply for a new freeze at your new county assessor's office for the new principal residence.
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.
No. The freeze locks the assessed value at whatever it is at the next assessment date after you apply. It does not roll back prior increases. It simply stops future increases from market-value changes.
It's deducted from the bill. The credit is applied when your property-tax statement is calculated, so your bill arrives already reduced. It is not a refundable credit paid out separately.
In Arkansas, income doesn't matter for either program covered here. The assessment freeze has no income test, and the Homestead Credit applies to any owner-occupant regardless of income.
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. If you moved or bought recently and aren't sure, ask your county assessor.
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 in Arkansas.
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
- Senior Property Tax Relief by State
- How to Pay for Senior Care
- Selling or Renting Your Home for Care
- Reverse Mortgages for Senior Care
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.