Arkansas Property Tax Appeal Process: An Operator’s Guide

Quick answer: if your Arkansas property’s assessed value jumped and the math doesn’t match comparable sales, you have a real shot at lowering it. The Pulaski, Saline, Faulkner, and Lonoke county appeal windows are short, typically August 1 through the third Monday in August for the informal review with the assessor, then through the County Equalization Board, then circuit court. Win rate when you bring real comps: meaningfully higher than most owners realize.

This is operator-side experience from appealing assessments across 150+ Central Arkansas rental units. It is not tax or legal advice. Run any contested appeal through an Arkansas property tax attorney or licensed appraiser.

How Arkansas Property Assessment Actually Works

Arkansas assesses real property at 20% of market value. So a $200,000 home gets an assessed value of $40,000. Your millage rate (typically 40–60 mills in Central Arkansas counties) is applied to that assessed value. Reassessments happen on a rolling 3-year cycle by county.

The leverage point: the assessor’s “market value” estimate often lags or overshoots actual comparable sales. That gap is where appeals win.

When Appeal Makes Sense

• Recent comparable sales clearly below the assessed value
• Property condition is materially worse than the assessor assumes
• Income approach on a rental shows lower value than assessor’s cost/sales approach
• Mathematical errors in square footage, lot size, or improvements record
• Inequitable assessment vs. similar properties on the same block

The Arkansas Appeal Process, Step by Step

Step 1: Pull your assessment record (year-round)

Pulaski County: pulaskicountyassessor.net. Saline, Faulkner, Lonoke have similar online portals. Confirm square footage, lot size, year built, and last sale.

Step 2: Informal review with the assessor (August 1 – third Monday of August)

Walk into the assessor’s office (or call) with comps and a clear argument. Many adjustments happen at this stage with zero further process needed.

Step 3: County Equalization Board hearing

If the assessor won’t budge, file a written appeal to the County Equalization Board before the deadline (typically August 17–18). Present comparable sales, photos, and a recent appraisal if you have one. Decision usually within 30 days.

Step 4: County Court

If you lose at Equalization, you can appeal to County Court within 30 days. Higher procedural bar, recommended to use counsel.

Step 5: Circuit Court

Final state-level appeal. Required only on materially large valuation disputes.

What Wins Appeals (and What Doesn’t)

Wins:

• 3–5 truly comparable sales within 6 months, within 0.5 miles, similar bed/bath/sqft
• Documented condition issues, foundation, roof, deferred maintenance with contractor estimates
• Rental income approach showing actual rents and cap rate math
• Identifying a factual error in the assessor’s record

Doesn’t win:

• “My taxes are too high” or “my neighbor pays less”
• Online estimator screenshots (Zillow, Redfin)
• Emotional appeals or political arguments
• Comparing to short sales, foreclosures, or family transfers

Real Numbers From Our Portfolio

On a Sherwood duplex assessed at $225,000 when comparable duplexes were trading at $190,000–$205,000, we walked into the assessor’s office with three comps and a condition report. They adjusted to $198,000, annual tax savings of roughly $215 on a property that we hold long-term. Over 10 years, that’s $2,150 against a 30-minute conversation.

On a North Little Rock SFR where the record listed 1,650 sqft and actual measured was 1,420 sqft, the factual correction reduced assessed value by ~14%.

Out-of-State Investor Note

If you own Arkansas rentals from out of state, the August window passes most owners by. Set a calendar reminder for July 25 each year. Pull every property’s record, compare to recent sales we’ll send you on request, and we’ll flag any that look appealable. Read the rest of our out-of-state diligence playbook.

FAQ

How often is Arkansas property reassessed?
Counties reassess on a 3-year rolling cycle. Pulaski, Saline, Faulkner, and Lonoke all use this schedule, though specific years differ by county.

What’s the deadline to appeal property taxes in Arkansas?
Informal assessor review opens August 1 and closes the third Monday in August. Written appeal to the County Equalization Board must follow within the statutory window, typically by August 17–18.

What percentage of Arkansas property tax appeals succeed?
No single published statistic, but informal review with documented comps frequently produces adjustments. Equalization Board success depends heavily on evidence quality.

Can I appeal property taxes on my Arkansas rental property?
Yes. Same process as owner-occupied. Income approach (actual rents and expenses) can be persuasive evidence.

Do I need an attorney to appeal Arkansas property taxes?
Not at the informal or Equalization Board stage. Recommended at County Court and required for serious Circuit Court appeals.

Want us to flag which of your Central Arkansas rentals are appealable each August? Call Chase at 501-650-5137 or contact us through Contact.

Want help running the numbers on your next Arkansas deal?

We manage roughly 160 doors across Central Arkansas and we invest here ourselves, so we can pressure-test your assumptions before you buy. Get a free rental analysis on a property you are evaluating, explore build-to-rent if you are building from the ground up, or see how our property management keeps returns on track.