Clear Money Guide
What this state guide covers
A quick view of the questions, practical details and source notes below.
Updated August 20, 2026. Quick answer: Arkansas runs a freeze for senior homeowners. The thresholds that decide it — Freeze: age 65+. There is no statewide deferral programme in Arkansas, which matters because deferral is the one programme type that usually creates a debt against the home. The programme type is what matters most: it decides whether your bill is reduced, held flat, refunded based on income, or merely postponed.
What Arkansas offers
- Freeze — age 65+. Amendment 79 Homestead Assessment Freeze. Taxable assessed value is frozen as of the next assessment date after the owner turns 65 or becomes disabled. The freeze does not transfer on sale and rises only on substantial improvement.
Deferral
We found no statewide senior property-tax deferral programme in Arkansas. That is worth knowing, because deferral is the one programme type that usually creates a debt against the home — why the distinction matters.
How to apply
County assessor
Two things to check before you count on it
- Thresholds move. Age and income limits are reset by legislatures and are frequently indexed. Every figure above carries the year we confirmed it; confirm the current one before you budget around it.
- Your county may add its own. Statewide programmes are the floor. Counties and municipalities frequently run additional exemptions, and those are where a lot of real money sits.
Source: Arkansas state materials, read 2026-08-03.
Compare all states: property-tax relief for seniors by state. What the programme types mean: freeze vs exemption vs circuit-breaker. The rest of the picture in this state: Arkansas retirement taxes.
Program classifications and thresholds are read from each state’s own revenue department, comptroller or statute, at the source linked on the state page. Dollar and income thresholds change most years and are labelled with the year we confirmed them — check the current figure with the state or your county before relying on it. General information, not tax advice.
Disabled Veteran Property Tax Relief in Arkansas: Special Monthly Compensation or a 100% Permanent Rating
Arkansas's disabled-veteran exemption is set by Ark. Code § 26-3-306, which the Arkansas Department of Veterans Affairs reproduces in its 2024 Veterans Guide.
- The exemption reaches a veteran awarded special monthly compensation by the Department of Veterans Affairs for the loss of, or loss of use of, one or more limbs, for total blindness in one or both eyes, or for a service-connected 100% total and permanent disability — and it exempts that veteran from payment of all state taxes on the homestead and personal property they owe, not merely a capped share of assessed value.
- On the veteran's death the exemption extends to the surviving spouse and minor dependent children, and the guide conditions the spouse's continued eligibility on remaining unmarried.
- A spouse and minor children are also exempt if the member is killed within the scope of their military duties or is declared missing in action, so the benefit does not depend on the veteran having held a rating first.
- Arkansas routes this exemption through your local county collector's office — not the assessor, which is where the separate assessment freeze for owners who are disabled or sixty-five years or older under § 26-26-1124 is filed.
Before applying, match the rating letter, ownership, occupancy, survivor status, and filing timing in your records to the controlling text; confirm current filing instructions with the administering agency.
Compare veteran property-tax mechanisms across jurisdictions, then verify this state rule in the official source.