The Amendment 79 Homestead Credit was passed by majority vote of the people of Arkansas during the statewide General Election on November 7, 2000. The intention is to create property tax relief for homeowners in Arkansas.

The homestead credit:

• Provides up to a $600 tax credit on property that is the owner’s primary place of residence.
• Limits any increase in taxable value due to a reappraisal to 5% per year on the owner’s primary place of residence. Vacant and commercial property increases are limited to 10%.
• Prevents the taxable value on an owner’s primary place of residence from ever increasing due to a reappraisal for homeowners who are 65 and older or who are disabled as defined by the Social Security Administration standards.

These provisions apply even if the property is titled in a revocable or irrevocable trust set up by the occupant or if the homeowner is staying in a nursing home.

To claim the credit, it is the homeowner's responsibility to notify the assessor in the county where his or her primary place of residence is located. Those who are 65 or older or disabled will need to provide a copy of their proof of age (driver's license or state ID) or their proof of disability to claim their special benefits.

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Yes, the property search feature is free.

Assessment software uses specific codes for different features of real property. Find a listing of codes and their descriptions here.

Once the house is discovered, it will be assessed automatically. Appraisers canvass the entire county every four years for reappraisal. However, new construction is added every year. If it is reported by the property owner we will conduct a field inspection to collect appraisal data. In municipal jurisdictions we follow up building permits with field inspections. It is a good idea to check your real estate assessment every year.

The best way to correct acreage is with a survey. Acreage corrections may require research.

As a rule of thumb, the Assessor's Office does not merge properties, but you may request for parcels to be combined. Decisions are made on a case by case basis.

Act 139 of 2023 requires counties to reappraise all market value real estate every four years. Washington County’s reappraisal cycle will begin 2023 and occur once every four years.

Although there are often no deeds filed for modular or mobile homes (MH), they are assessed as real estate, making them eligible for the Homestead Credit.

We utilize a method called mass appraisal (26-26-1906). It is a systematic appraisal of groups of properties as of a given date using standardized procedures and statistical testing. Our team of appraisers divides the county into neighborhoods. These neighborhoods are groupings of properties that have many of the same characteristics and react to the market in similar ways. The most typical example would be a subdivision with homes of similar age, style and quality of construction.

Arkansas law requires that real estate assessments be based upon either the property’s market value or upon its use value (26-26-1202).                                                                                                                                             Market value is generally defined as the most probable price that a property would bring if exposed for sale in the open market and is an “arms-length” transaction between willing and knowledgeable sellers and buyers. Use value, bona fide agricultural properties (pasture, crop and timber lands) are valued based upon the use of a particular parcel of land and the productive capability of the soils that make up that parcel of property. This use or productivity method of property valuation DOES NOT take into account the much higher prevailing sale prices of agricultural lands. 

If you own a vehicle and it does not run, or you are not tagging it, it is still assessable. To remove it from your assessment, you must sell, give away, or salvage the vehicle.

Yes, all farm equipment is assessable even if you are not required to tag it; this includes 4-wheelers, old boats, homemade trailers, tractors, and tractor attachments.

Property taxes are invested in your community. It funds your school, city and county government, roads, library and emergency services which has a major effect on your property’s value.  

Reappraisals are important because they help ensure that all properties are valued and taxed equitably. The process also provides a basis for determining an owner’s share of services funded by property taxes. The amount of taxes you pay depends on both your property’s value and the tax rate set each year by school districts, elected county and city officials.

Yes, once any item is used for business it becomes assessable under the business name. Please go to Commercial Personal Property Assessments for more information.

Property taxes in Arkansas are not due until October 15 of the year following the assessment.

We have a very simple process if you have any questions concerning your property or its appraised value.                                      

Step One Informal Review – You can speak to an appraiser by calling 479-444-1500 on or before the third Monday in August, between the hours of 8:00am & 4:00pm Monday through Friday.  We will be happy to answer any questions about the new estimated market value or if you wish to have it reviewed. If you’re not satisfied with the informal review, you can move on to step two.

Step Two BOE Hearing – You have the right to appeal the new valuation to the Washington County Board of Equalization (BOE). To schedule an appointment with the BOE please call 479-444-1711. The BOE will be in regular session from August 1 through September 30. You must schedule your appointment on or before the third Monday of August.

You have the right to appeal the BOE decision to the County Court and then to the Circuit Court is you so choose.

To determine if your newly appraised value, resulting from the reappraisal is reasonable you should first attempt to decide what your property is currently worth by considering the answer to some of the following questions:

• How much have other properties similar to mine sold for in the past couple of months?
• How much did I pay for my property?
• Did I purchase my property at its “true” market value?
• How long ago did I purchase my property and how much did I spend to get it to its current condition?
• What would it cost to replace my house or commercial building today?
• Do any adverse conditions exist that may affect the value of my property?