How to apply for Arkansas property tax assessment freeze for homeowners 65 or older or disabled (Amendment 79)
Arkansas Department of Finance and Administration, Assessment Coordination Division (ACD), through your county assessor
Who it's for
Arkansas homeowners who are 65 or older or disabled, and who qualify for the homestead tax credit, can have the taxable assessed value of their home frozen. The value is frozen at the next assessment date after you turn 65 or become disabled. If you buy a home after you are 65 or disabled, the value can be frozen at the next assessment date after you buy it. There is no income limit. The frozen value can still go up for new construction or major improvements that add 25% or more to the home's value, and your tax bill can still change if local millage rates change. The freeze does not pass to the next owner. Apply with your county assessor's office.
The freeze limits the taxable value of your home, not the tax rate, so your bill can still rise if millage rates go up. You must qualify for the homestead tax credit. The county assessor makes the final decision.
People who qualify for one senior program often qualify for others. See everything you may qualify for — free, no SSN, about five minutes.
Discover my benefitsWhat you'll need
- Call your county assessor's office to ask what to bring
Where to apply
Apply online: official application
Renewals
one-time (apply once with the county assessor)
Not sure if you qualify? Run a free check first.
Discover my benefitsNot legal or financial advice. The agency makes the final eligibility decision.
