Arkansas homeowners 65 and older can freeze the taxable assessed value of their home, and there is no income test to qualify. 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 available to every Arkansas homeowner regardless of age.

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 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.

There is no income test. Arkansas keys eligibility to age or disability alone. 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 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. Say your neighborhood keeps appreciating after your freeze takes hold at 65. A later countywide reappraisal would normally lift your assessed value, but the freeze holds it at its locked figure, so your bill is calculated on the frozen assessment and you never pay tax on that growth for as long as you own and occupy the home. Note too that Amendment 79 separately caps how fast a homestead's taxable value can rise after a countywide reappraisal at 5% per year until it reaches full assessed value, a backstop that helps even homeowners who don't yet have the senior freeze.

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.

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, and you don't file a separate tax return for it. What it takes is claiming the property as your primary residence, so that designation has to be on file with your county assessor.

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.

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.

Which Arkansas Senior Property Tax Relief Break Applies to You?

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 Claim the property as your primary residence with the county assessor; 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, so 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 goes to homeowners who claim the property as their primary 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, the assessment freeze is still available to you under Amendment 79. The application process is the same; you'd provide documentation of the disability rather than proof of age. Counties can describe the disability standard more narrowly than the state page does: the Greene County assessor's office states it as 100% disabled. Confirm with your own county what it requires before you assume you're in or out.

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 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.

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.

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 stops market-value increases from raising your assessment 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?

No. The assessment freeze is keyed to age or disability with no income requirement, and the Homestead Credit goes to any owner-occupant who claims the property as a primary residence, 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.

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

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 3.9 percent top rate. FinancialSenior Property Tax Relief by StateSenior property tax relief lowers what older homeowners owe through exemptions, freezes, credits, and deferrals. Learn how each works and find your 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, what a sale does to Medicaid, 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.

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Brevy Care Team

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