Arkansas Senior Property Tax Freeze (Age 65)

What the Freeze Does

The Arkansas senior property tax freeze is shorthand for Amendment 79 relief that freezes the taxable assessed value of an eligible homestead. It is not a promise that the total tax bill will never move It limits the value side of the formula when the owner qualifies

The property still has a market value and an assessed value in county records. The important number for tax billing is the taxable assessed value after Amendment 79 relief is applied

Who Qualifies: Age 65 or Disabled Homeowners

A homeowner may qualify when the property is a homestead and the owner is age 65 or older or disabled. The county assessor determines how the documentation should be filed

• Age 65 homeowners should ask when the freeze will be applied to the parcel
• Disabled homeowners should ask what documentation the county needs
• The property should be the owner's principal residence
• Rental and second home property should not be treated as the owner's homestead

When the Freeze Starts

The timing can depend on when the owner qualifies when the application is filed and how the assessor updates records. If you turn 65 during the year contact the assessor instead of waiting for the bill to arrive

The practical goal is to have the assessor record updated before tax billing so the collector receives the correct taxable value

Why Property Taxes Can Still Change Because of Millage

Arkansas property tax is assessed value times millage divided by 1,000, minus credits. A freeze on taxable assessed value does not freeze school, city, county, library, fire, or improvement district millage

Example: if frozen taxable assessed value is 40,000 a 50 mill levy produces 2,000 before credits. If the levy later becomes 53 mills, the tax before credits becomes 2,120 even though taxable assessed value did not change

Why the Freeze Does Not Transfer to a Buyer

The freeze is tied to the qualifying homeowner and homestead. If the home sells a buyer should not assume the seller's frozen taxable value continues A new owner needs to qualify and file based on the new owner's facts

New Construction and Substantial Improvement Exceptions

Amendment 79 relief has exceptions. New construction newly discovered property and substantial improvements may be added to the tax base even when the owner otherwise qualifies for relief A room addition major rebuild or omitted improvement can change taxable value

How to Apply With the Assessor

Contact the county assessor not the collector for the freeze. The assessor can confirm whether the parcel has homestead status whether the freeze is already active and what records are needed. Use theassessor directory to find the correct office

Example Calculation Before and After Freeze

Assume a homestead has a taxable assessed value of 38,000 and a market reappraisal would otherwise raise assessed value to 44,000 If the owner qualifies for the freeze and no exception applies the taxable assessed value can remain at the frozen level At 52 mills, the pre credit tax would be 1,976 instead of 2,288 Thehomestead credit is then applied after that calculation

Frequently Asked Questions

Does Arkansas freeze property taxes at age 65?

Arkansas can freeze the taxable assessed value of a qualifying homestead for an owner who is age 65 or disabled, but the total bill may still change because millage rates can change

Do I apply with the collector or assessor?

Apply or verify eligibility with the county assessor. The collector handles tax billing and payment

Does the freeze apply to rentals?

No The freeze is for a qualifying homestead which generally means the owner's principal residence

Can new construction increase a frozen value?

Yes New construction newly discovered property and substantial improvements can affect taxable value

Official Sources

Arkansas DFA Property Tax Relief. Age 65, disabled homeowner and homestead relief guidance