Should I Appeal My Assessment?
Answer these questions to decide if an appeal is worth your time:
Is your assessed value higher than your home's actual market value
Can you find comparable homes that sold for less than your assessed market
value?
Does your property have damage defects, or issues not reflected in the
assessment?
Is the potential tax savings more than 200 year
Key Deadlines Timeline
The Arkansas property tax appeal process follows a specific annual calendar Meetings with the same timeframe each year but exact dates vary by county
Critical:The appeal window is short typically from thethird Monday in
August through the third Monday in SeptemberMissing this deadline usually means you must
wait until the next year Contact yourcounty assessorNO Wto
confirm your county's exact dates
Step-by-Step Appeal Process
1
Review Your Assessment Notice
When you receive your assessment notice typically June–July), review it carefully Check
- Market value assigneddoes it match what your home would actually sell for today?
- Propertydetailscorrect square footage lotsize, bedrooms bathrooms year built?
- Assessmentratio—should be 20% of market value for all real property in Arkansas
Use ourcalculatorto see what your tax would beat the assessed valuev s what you believe the value should be
2
Gather Your Evidence
Strong evidence is the key to a successful appeal Collect
- Comparable sales comp s—3–5 similar homes sold within 6–12 months in your area that sold for less than your assessed value Match location, lotsize, homesize, age, condition.
- Independent appraisala licensed appraiser's opinion of value 300 500 typical This carries the most weight with the BOE.
- Photos of deficienciesfoundation issues roofdamage, flooding history or any condition problems that reduce value
- Repairestimatescontractor quotes for needed repairs that the assessment doesn't account for
- Error documentationif the assessor used incorrect property data wrong square footage etc.).
3
Contact Your County Assessor
Before filing a formal appeal call or visit yourcounty assessor's officeMany valuation disputes can be resolved informally Ask the assessor
- How they arrived at your property's market value
- What comparable sales they used
- Whether there are any errors in your property record
If the assessor agrees there's an errorthey can often correct it without a formal hearing If you can't resolve it informally proceed to Step 4.
4
File Your Appeal with the Board of Equalization
TheCounty Board of Equalization (BOE) is composed of appointed citizens who hear assessment disputes. To file
- Contact your county clerk or assessor to get the appeal form and filing deadline
- Submit your written appeal before the deadline typically the 3rd Monday in August through the 3rd Monday in September)
- Include a clear statement of why you believe the assessment is too high
- The filing isfreethere is no fee to appeal to the BOE
5
Attend Your Hearing
When your hearing is scheduled
- Show up on timebring all your evidence organized and ready to present
- Be respectful and factualfocus on comparable sales data and property condition, not emotions
- Present your comparable salesclearly a simple handout with photos addresses, saleprices, and dates is effective
- Listen to the assessor's counter evidencethey will present their reasoning too
- The BOE will rulethey may reduce your assessment keep it the same or (rarely) increase it
6
Further Appeals (If Needed)
If you disagree with the BOE decision, you have additional options
- County Courtfile an appeal within 30 days of the BOE decision You'll need to present your case to a county judge
- Arkansas Claims Commissionfor further review if the County Courtrules against you.
- Circuit Courtthe final level of judicial appeal for property tax disputes
Note: Most property owners resolve disputes at the BOE level Legal representation is optional but recommended for County Court and beyond.
Tips for a Successful Appeal
- Quality over quantity—3 strong comparable sales are better than 10 weak ones.
- Match your comps carefullysame neighborhood similar size, same general condition and age
- Don't argue your tax amount—argue the assessed value. The BOE sets values, not tax rates.
- Be organized bring printed copies of everything for the board members
- Know the 20% rule Arkansas assesses at 20% of market value If the market value is wrong the assessed value is wrong too
- Consider an appraisala professional appraisal 300 500 pays for itself if it saves you 500 year in taxes
Frequently Asked Questions
When can I appeal my Arkansas property tax assessment
You can appeal during the annual equalization period typically from the third
Monday in August through the third Monday in September Exact dates vary by county Contact yourcounty assessor's officefor specific deadlines
What evidence do I need for a property tax appeal
The strongest evidence includes recent comparable sales 3 5 similar homes that
sold for less than your assessed market value an independent appraisal by a licensed appraiser
photos of property damage or deficiencies and contractor repair estimates A professional appraisal
typically carries the most weight with the Board of Equalization
Does it cost anything to appeal my property tax
Filing with the County Board of Equalization is free. Optional
costs include a professional appraisal 300 500 legal representation if escalating beyond
BOE), and time away from work to attend the hearing
What happens if I miss the appeal deadline
If you miss the BOE hearing window you generally must wait until the next year
to appeal This is why it's critical to know your county's exact dates Contact yourcounty assessor as soon as you receive your assessment
notice.
Can the Board of Equalization raise my assessment
In rare cases, yes If the board determines your property was actually
under-assessed, they technically have the authority to increase it However this is
uncommon Most appeals result in a reduction or no change