Arkansas Homestead Tax Credit 2026: Do You Have to Apply?

Do You Have to Apply for the Homestead Tax Credit in Arkansas?

Yes. The Arkansas homestead property tax credit — now worth up to $600 as of 2026 — is not applied automatically when you buy a home. If you purchased a house in Central Arkansas, you have to file a homestead application with your county assessor (for Little Rock, Maumelle, North Little Rock, and Sherwood, that's the Pulaski County Assessor) by October 15 to claim the credit for that year. Once you're approved, it carries over automatically every year until you move.

By Amanda Galbraith | August 4, 2026

Every year I talk to new homeowners in Maumelle and west Little Rock who assume their property tax bill already reflects every break they qualify for. It usually doesn't. The single most common one people miss is the homestead credit — and in 2026, missing it costs more than it used to.

Here's what changed, who qualifies, and exactly what to do so you're not handing the county money you didn't owe.

The credit went up to $600 in 2026

Arkansas gives every homeowner a credit against the property taxes on their primary residence. For years that credit was $500. Under Act 330 of 2025, it rose to $600 starting with the 2026 tax bills — a flat $100 more off what you owe.

That's not a small change spread across the state. Roughly 708,000 Arkansas homeowners qualify, and the increase saves homeowners about $56 million a year combined. On your individual bill, it's a straight $600 reduction — the same dollar amount whether your home is worth $220,000 or $600,000.

But — and this is the part that trips people up — the credit is voluntary. Arkansas law requires you to apply for it. The county doesn't add it for you, and it does not transfer from the previous owner when a home sells.

Why new buyers are the ones who miss it

If you've owned the same home for years and already have the credit, you're set. You don't reapply annually.

The people who lose out are almost always recent buyers. Here's the trap:

• The credit is tied to the owner, not the house. When a home changes hands, the previous owner's homestead credit comes off.
• The new owner has to file their own application. Nothing happens automatically at closing.
• Your title company handles the sale — not your future tax exemptions. This is not part of the closing paperwork.

So if you bought in Central Arkansas this year and haven't filed a homestead application, your first tax bill will likely be $600 higher than it should be. Multiply that across the years you own the home and it adds up fast. Property taxes are also one of the line items buyers see at closing — something I cover in what closing costs look like for Central Arkansas buyers.

Who actually qualifies

You qualify if the home is your principal place of residence — where you actually live. In plain terms:

• Primary homes qualify. One credit, on the one place you call home.
• Rentals and second homes do not. If it's an investment property or a lake house you don't live in, no homestead credit.
• You must be an owner of record — or a buyer under a recorded contract, or someone holding a recorded life estate.

You can only claim the credit on one property, and it has to be the one you live in most of the year.

How to apply in Pulaski County

For homes in Little Rock, Maumelle, North Little Rock, and Sherwood, you file with the Pulaski County Assessor. The process is straightforward:

1. Get the form. Download the homestead application from pulaskicountyassessor.net, or pick one up in person at 201 S. Broadway, Suite 310, in Little Rock.
2. Fill it out and sign it. Your signature is required — the county can't process it without one.
3. Submit by October 15. That's the annual deadline to have the credit apply to that year's taxes.
4. You're done — no annual renewal. Once you're approved, the credit stays on your home automatically. You only reapply if you move.

A quick note on county lines: not everyone in Central Arkansas is in Pulaski County. If you bought in Bryant or Benton, you're in Saline County and you file with the Saline County Assessor instead. The credit and the October 15 deadline are the same statewide — just make sure you're applying to the right county for where your home sits.

If you already moved, you have to reapply

This is worth repeating because it catches even experienced homeowners. The credit follows you as long as you stay put — but the moment you sell one home and buy another, you have to file a fresh homestead application on the new place. Your old credit doesn't ride along.

If you moved this year, put "file homestead application" on your list before October 15. It's a good thing to handle right after you've settled in — around the same time you're getting familiar with what to expect on closing day in Central Arkansas.

Two more Amendment 79 protections worth knowing

The homestead credit is the piece of Arkansas's Amendment 79 that saves you money on day one, but two related protections matter over the long haul:

• The 5% cap. Once you have the homestead credit, the taxable value of your home can only rise 5% per year until it reaches full assessed value — even in a fast-appreciating market. (Other property types, like commercial and vacant land, are capped at 10%.) In a market where Central Arkansas values have been climbing, that cap keeps your tax bill from jumping all at once.
• The senior and disabled freeze. If you're 65 or older or disabled, the taxable assessed value of your home can be frozen at its value on the next assessment date. There's no income limit, and the freeze lasts as long as you own and live in the home. If you just bought a home and you're already 65-plus, this is worth asking your assessor about at the same time you file for the homestead credit.

What this has to do with buying and selling

If you're shopping for a home in Central Arkansas right now — with median prices around $225,000 and 30-year rates near 6.9% — the homestead credit is real money back in your budget. It won't swing your qualification, but it's $600 a year you should be counting on, and it's the first thing to handle after you close. If you're still deciding on timing, I break down the trade-offs in whether to buy now or wait for lower rates in Central Arkansas.

If you're selling, understanding how the credit resets for your buyer is part of setting honest expectations. The property tax line on a listing reflects the current owner's situation, not necessarily what the next owner will pay. That's exactly the kind of detail that a good listing agent walks buyers and sellers through so there are no surprises after closing.

Every home and every owner's situation is a little different. If you want to know what your actual tax picture looks like — or you're weighing a move and want the real numbers, not the Zillow estimate — that's a conversation I have with clients before we ever list or write an offer.

Frequently Asked Questions

How much is the Arkansas homestead tax credit in 2026?

Up to $600 off your annual property tax bill, up from $500 in prior years under Act 330 of 2025. It's a flat dollar-amount credit, so the savings are the same regardless of your home's value.

Do I have to apply for the homestead credit every year?

No. You apply once with your county assessor, and the credit renews automatically each year. The only time you reapply is when you change your primary residence — for example, if you sell your home and buy a new one.

What's the deadline to apply for the homestead credit in Pulaski County?

October 15. Applications filed by that date apply the credit to that year's taxes. You can file with the Pulaski County Assessor's office online or in person at 201 S. Broadway, Suite 310, in Little Rock.

Does the homestead credit transfer to me when I buy a house?

No. The credit is tied to the owner, not the property. When you buy, the previous owner's credit comes off, and you have to file your own homestead application to claim it on your new home.

Can I get the homestead credit on a rental or second home?

No. The credit only applies to your principal place of residence — the home where you actually live. Investment properties and second homes don't qualify.

Bottom line: the Arkansas homestead credit is worth $600 a year in 2026, but only if you apply. If you bought a home in Central Arkansas — or moved to a new one — file your homestead application with your county assessor before October 15.

Thinking through a move and want the real numbers on what you'd pay and net? Download my free Central Arkansas Home Sellers Guide, or reach out anytime and I'll walk you through it.

About Amanda Galbraith
Amanda Galbraith is the Broker/Owner of Arkansas Property Management & Real Estate, serving the greater Little Rock area. She specializes in helping first-time sellers navigate the process from pricing to closing, as well as investors looking to increase their portfolio. Connect with Amanda at www.amandagalbraith.ar-property.com or www.ar-property.com.