Madison County, Arkansas

applies when — Applies to property owners opting into the voluntary solid waste assessment.

A flat fee of $10.00 per tax statement added to the annual property tax bill.

Authorized by Quorum Court ordinance.

applies when — Applies to property owners opting into the voluntary library assessment.

A flat fee of $5.00 per tax statement added to the annual property tax bill.

Authorized by Quorum Court ordinance.

applies when — Applies to the division of land into two or more lots, tracts, or parcels for the purpose of sale or development.

Requires adherence to platting procedures, infrastructure standards, and approval by the county governing body or planning authority to ensure legal access and development compliance.

Governed by Arkansas state law and local county ordinances.

Taxes are calculated by multiplying the assessed value (20% of appraised market value) by the total millage rate. The total rate is the sum of county-wide levies (e.g., 5.0 mills County General, 3.0 mills County Road, 1.0 mill County Library), plus applicable municipal and school district millages. Exemptions include the Homestead Tax Credit for primary residences.

Levied annually per Quorum Court ordinance; rates vary by school district and municipality.

applies when — Parcels situated within incorporated municipal boundaries, extraterritorial planning jurisdictions, or counties with active planning commissions.

Submits residential parcels to police power land-use controls, setback requirements, density maximums, building height caps, and subdivision dedication mandates established by local planning commissions pursuant to state enabling acts. Municipalities may enforce zoning and subdivision controls within up to 5 miles of their corporate limits (extraterritorial jurisdiction).

Ark. Code Ann. §§ 14-56-401 et seq. (Municipal Planning) and §§ 14-17-201 et seq. (County Planning).

applies when — Residential parcels bound by recorded covenants, conditions, and restrictions (CC&Rs) establishing a property owners association (POA) or homeowners association (HOA).

Binds title to mandatory common-expense assessments, architectural controls, and association bylaws. Because Arkansas lacks a dedicated standalone single-family HOA statutory code, associations incorporate and operate under the Arkansas Nonprofit Corporation Act (Ark. Code Ann. §§ 4-33-101 et seq.). Covenants running with the land grant the association power to place statutory/contractual assessment liens on defaulting parcels and pursue foreclosure under covenant terms.

Ark. Code Ann. §§ 4-33-101 et seq.; Horizontal Property Act (for condominiums) Ark. Code Ann. §§ 18-13-101 et seq.

applies when — Applies to residential parcels where the lender elects judicial foreclosure in circuit court or where the security instrument lacks a power of sale.

Requires a civil complaint, judicial hearing, and entry of a foreclosure judgment followed by a commissioner's sale. Under Ark. Code Ann. § 18-49-106, mortgagors have a statutory one-year redemption period following a judicial foreclosure sale unless the right of redemption was expressly waived in the underlying mortgage instrument (which is common practice in commercial instruments but legally distinct in residential equity protections).

Ark. Code Ann. §§ 18-49-101 through 18-49-106.

applies when — Applies to residential parcels encumbered by a mortgage or deed of trust containing an express power-of-sale clause upon borrower default.

Enables non-judicial foreclosure without court intervention. Requires the mortgagee/trustee to record and mail a Notice of Default and Intention to Sell at least 60 days prior to the scheduled sale date, publish notice once a week for four consecutive weeks, and post notice at the courthouse and online. The borrower retains a statutory right of reinstatement by curing default up to the time of sale. Once the trustee's deed is executed upon sale, statutory post-sale redemption rights are fully extinguished.

Arkansas Statutory Foreclosure Act, Ark. Code Ann. §§ 18-50-101 et seq.

Arkansas adheres to the common law doctrine of 'caveat emptor' (buyer beware) for unrepresented private sellers, meaning there is no state statutory requirement forcing a seller to provide a formal written property condition disclosure. However, if a licensed real estate broker or salesperson is involved in the transaction, Arkansas Real Estate Commission (AREC) regulations require affirmative disclosure of all known material adverse facts and defects affecting the property, and common law bars fraudulent concealment or active misrepresentation by sellers.

Arkansas Real Estate Commission Regulations; common law caveat emptor doctrine reaffirmed in AREC published guidance.

applies when — Homestead parcel owned by a veteran certified by the U.S. Department of Veterans Affairs as 100% totally and permanently service-connected disabled, or an un-remarried surviving spouse/minor children.

Provides a 100% exemption from all ad valorem real property taxes on the principal homestead. Formula: Net Ad Valorem Tax Due = $0.00.

Ark. Code Ann. § 26-3-306.

applies when — Homestead parcel owned by an individual who is 65 years of age or older, or who is permanently and totally disabled.

Freezes the assessed taxable value of the homestead at the prevailing assessed value at the time the owner becomes eligible or purchases the property. The taxable assessed value remains fixed and does not rise with subsequent reassessments unless the property undergoes substantial improvement or changes ownership outside of exempt transfers.

Ark. Const. amend. 79, § 1; Ark. Code Ann. § 26-26-1120.

applies when — Parcel must be an owner-occupied single-family residence designated as the taxpayer's principal place of residence (homestead).

Provides a direct reduction against ad valorem property taxes up to $350.00 (increased to $350 by Act 655 of 2009; further statutory increases may apply up to $425 depending on legislative session). Formula: Final Tax Due = max($0, Gross Ad Valorem Tax - Homestead Credit). Credit is non-refundable and cannot reduce the net tax below zero.

Ark. Const. amend. 79, § 3; Ark. Code Ann. § 26-26-1118.

Caps annual assessed value growth following a countywide reappraisal: homestead parcel taxable assessments cannot increase by more than 5% per year, and non-homestead residential parcel taxable assessments cannot increase by more than 10% per year until taxable assessment reaches 20% of full market value. Growth limitations do not apply to new construction or substantial improvements, and uncapping to full 20% market value occurs upon an arm's-length sale pursuant to Ark. Code Ann. § 26-26-1123.

Adopted via Ark. Const. amend. 79 (effective 2000) and codified at Ark. Code Ann. §§ 26-26-1120 through 26-26-1123.

Imposes an ad valorem property tax based on a uniform statutory assessment ratio of 20% of true market value. Tax Calculation Formula: Assessed Value = Appraised Market Value * 0.20; Gross Tax = Assessed Value * (Total Millage Rate / 1,000); Net Tax Due = Gross Tax - Applicable Credits. Millage includes a mandatory statewide minimum 25 mills Uniform Rate of Tax (URT) for school maintenance and operations under Ark. Const. art. 14, plus local county, municipal, and voter-approved millages.

Codified under Ark. Const. art. 14, art. 16, § 5; Ark. Code Ann. §§ 26-24-104, 26-26-303, and 26-26-1201.