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
Value Notices Issued: July
Appeal Deadline: Aug 17      3rd Monday in Aug
Tax Bills Issued: March
Tax Bills Due: Apr 10 (1st installment), July 10 (2nd installment), Oct 10 (3rd installment)

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 issued
Tax Bills Due: Oct 10

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.