Arkansas

state characteristics

Assessment Ratio: 20%
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: County Board of Equalization
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? Yes

key tax dates – real estate

Assessment Date: Jan 1  
Tax Bills Issued: Mar  
Tax Bills Due: Apr 10
July 10
Oct 10
1st installment
2nd installment
3rd installment
Value Notices Issued: July  
Appeal Deadline: Aug 21 3rd Monday in Aug

key tax dates – personal property

Assessment Date: Jan 1 Can assess new locations
through May 15
Tax Bills Issued: Mar 1  
Tax Returns Due: May 31  
Value Notices Issued: June – July  
Appeal Deadline: June 30 Or 30 days after notices a issued
Tax Bills Due: Oct 10