Rate Breakdown

Property taxes in Pulaski County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Pulsey County

In Pulaski County, Arkansas, property tax is calculated by first determining the assessed value of a parcel and then applying the appropriate millage rates set by local taxing units. The Arkansas Department of Finance and Administration (DFA) reassesses all real property every five years, with the most recent statewide reassessment completed in 2023. Your property’s “assessment” is typically 20 % of its market value; for example, a home with a market value of $150,000 would be assessed at $30,000.

Once the assessed value is established, each taxing authority (county, city, school district, fire department, etc.) applies its own millage rate. One “mill” equals one‑tenth of one percent, or $1 of tax for every $1,000 of assessed value. In 2024 the combined millage rate for most residential properties in Little Rock (the county seat) is approximately 41.5 mills, which breaks down as follows:

• Pulaski County—17.5 mills
• City of Little Rock—10.0 mills
• Little Rock School District—13.0 mills

The tax bill is computed by multiplying the assessed value by the total millage rate and then dividing by 1,000. Using the $30,000 assessment above, the annual tax would be ($30,000 × 41.5) ÷ 1,000 = $1,245.

Available Exemptions

Arkansas law provides several exemptions that can reduce your taxable assessed value. These exemptions are applied before the millage rates are calculated.

• Homestead exemption – All Arkansas residents automatically receive a $2,500 reduction in assessed value for their primary residence.
• Senior citizen exemption – Homeowners age 65 or older may qualify for an additional $2,500 exemption, plus an extra $1,000 if the senior’s total household income does not exceed $30,000.
• Disability exemption – A $2,500 exemption is available to homeowners who are legally blind or have a qualifying physical or mental disability.
• Veteran exemption –
  • 50% exemption for disabled veterans with a service‑connected disability of 30% or more.
  • 100% exemption for veterans with a service‑connected disability of 100% or for surviving spouses of qualifying veterans.

To claim any of these exemptions, you must file the appropriate Form 10‑30 with the Pulaski County Assessor’s Office before the annual filing deadline (typically March 15). Supporting documentation—such as income statements, disability verification, or DD‑214—must accompany the application.

Payment Schedule & Deadlines

Property taxes in Pulaski County are due in two installments:

• First installment – Due October 1. The amount is 50 % of the total tax bill.
• Second installment – Due March 1 of the following year. The remaining 50 % is due.

If you miss an installment, a 10 % penalty is added to the overdue amount, plus interest at the rate set by the Arkansas State Treasury (currently 0.5 % per month). Some taxpayers qualify for automatic enrollment in a monthly payment plan through the County Treasurer’s Office, which spreads the total tax evenly over 12 months and may reduce penalties.

Payments can be made online via the DFA’s e‑Tax portal, by mail, or in person at the Pulaski County Treasurer’s office. Always reference your parcel number and tax bill when submitting a payment.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal. The process is as follows:

• Step 1 – File a Petition: Submit a written petition to the Pulaski County Assessor’s Office no later than 30 days after receipt of your assessment notice (usually by February 1).
• Step 2 – Request an Informal Review: The Assessor will schedule an informal hearing, during which you can present evidence such as recent sales of comparable homes, an independent appraisal, or repair estimates.
• Step 3 – Formal Appeal: If the informal review does not resolve the dispute, you may file a formal appeal with the Pulaski County Board of Equalization within 30 days of the informal decision.
• Step 4 – Board Hearing: The Board conducts a formal hearing, allowing both you and the Assessor to present testimony and documents. A written decision is issued within 60 days.
• Step 5 – Judicial Review: Should you remain dissatisfied, you may seek judicial review in the Arkansas Court of Appeals, though this is pursued only for significant valuation differences.

Throughout the appeal, maintain copies of all correspondence, appraisal reports, and photographs. Engaging a local real‑estate attorney or a qualified appraiser can strengthen your case and help navigate procedural deadlines.