Arkansas Property Tax Relief for Seniors 2026
Every statewide property tax break Arkansas offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.
Arkansas homeowners who are 65 or older, or disabled, can freeze the taxable assessed value of their homestead at the value set at the next assessment after they qualify. This freeze is the state's main senior property tax benefit, and it has no income limit. Every homestead also gets the Amendment 79 homestead property tax credit, raised from $500 to up to $600 starting with 2026 tax bills. DFA's statewide relief guidance lists no senior circuit-breaker credit, tax deferral or rebate program. (sources)
Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.
Arkansas property tax relief programs for seniors
| Program | Type | Age | Income limit | Deadline | Source |
|---|---|---|---|---|---|
| Age 65 or disabled homestead assessment freeze (Amendment 79) | Assessment freeze | 65 or older, or disabled at any age | None | DFA does not state a deadline; ask your county assessor | Arkansas DFA Assessment Coordination Division: Property Tax Relief |
| Homestead Property Tax Credit (Amendment 79, all ages) | Tax credit | Any age (not senior-specific) | None | DFA does not state a deadline; ask your county assessor | Arkansas DFA Assessment Coordination Division: Property Tax Relief |
| Amendment 79 homestead assessment cap (all ages) | Assessment freeze | Any age (not senior-specific) | None | None (automatic) | Arkansas DFA Assessment Coordination Division: Property Tax Relief |
Amounts, how to apply and deadlines
Age 65 or disabled homestead assessment freeze (Amendment 79)
- Type
- Assessment freeze
- Age
- 65 or older, or disabled at any age
- Income limit
- None
- Amount
- Taxable assessed value of the homestead is frozen at the value set at the next assessment after the owner turns 65 or becomes disabled. New construction and improvements that add 25% or more in value are assessed at full value. The freeze does not pass to a later owner. The tax bill can still change if local millage rates change.
- How to apply
- Apply with your county assessor's office. Buyers who are already 65 or older, or disabled, can also apply.
- Deadline
- DFA does not state a deadline; ask your county assessor
- Source
- Arkansas DFA Assessment Coordination Division: Property Tax Relief
Homestead Property Tax Credit (Amendment 79, all ages)
- Type
- Tax credit
- Age
- Any age (not senior-specific)
- Income limit
- None
- Amount
- Up to $600 per year starting with 2026 tax bills (up to $500 before that). One credit per year, on the principal residence only.
- How to apply
- Apply with your county assessor's office. Record owners, recorded sales-contract buyers and recorded life-estate holders can qualify.
- Deadline
- DFA does not state a deadline; ask your county assessor
- Source
- Arkansas DFA Assessment Coordination Division: Property Tax Relief
Amendment 79 homestead assessment cap (all ages)
- Type
- Assessment freeze
- Age
- Any age (not senior-specific)
- Income limit
- None
- Amount
- Taxable value of a homestead can rise at most 5% per year until it reaches full assessed value. The cap excludes new construction, newly discovered property and substantial improvements.
- How to apply
- Applied automatically to homestead property by the county assessor
- Deadline
- None (automatic)
- Source
- Arkansas DFA Assessment Coordination Division: Property Tax Relief
Arkansas income tax in retirement
Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Arkansas state income tax for retirees, which states tax retirement income and which states tax Social Security.
Common questions
What property tax relief can seniors get in Arkansas?
Age 65 or disabled homestead assessment freeze (Amendment 79): assessment freeze; Homestead Property Tax Credit (Amendment 79, all ages): tax credit; Amendment 79 homestead assessment cap (all ages): assessment freeze (dfa.arkansas.gov).
At what age do Arkansas seniors qualify for property tax relief?
Age 65 or disabled homestead assessment freeze (Amendment 79): 65 or older, or disabled at any age; Homestead Property Tax Credit (Amendment 79, all ages): Any age (not senior-specific); Amendment 79 homestead assessment cap (all ages): Any age (not senior-specific).
Is there an income limit for Arkansas senior property tax relief?
Age 65 or disabled homestead assessment freeze (Amendment 79): None; Homestead Property Tax Credit (Amendment 79, all ages): None; Amendment 79 homestead assessment cap (all ages): None.
What is the deadline to apply in Arkansas?
Age 65 or disabled homestead assessment freeze (Amendment 79): DFA does not state a deadline; ask your county assessor; Homestead Property Tax Credit (Amendment 79, all ages): DFA does not state a deadline; ask your county assessor; Amendment 79 homestead assessment cap (all ages): None (automatic).
Sources
Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.
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Arkansas veteran benefits → Arkansas state income tax for retirees → Senior property tax relief in every state → Which states tax retirement income → Which states tax Social Security → Best states to retire for taxes → Moving to another state: tax calculator →