Pulaski County Property Tax Appeal, Arkansas

Travis BunnTravis Bunn·Updated July 24, 2026

Pulaski County is the most populous county in Arkansas with a population of 399,125 as of the 2020 census, with Little Rock serving as both the county seat and the state's capital and largest city. The median home value in Pulaski County is $134,300, with homeowners paying a median annual property tax of $915. Pulaski County collects an average of 0.68% of a property's assessed fair market value as property tax, ranking it 1634th of 3,143 counties in the United States for median property tax amounts. Property tax appeals matter here because even a 10% over-assessment on the typical county home can result in overpaying year after year until corrected through the appeal process.

Notable cities: Little Rock, North Little Rock, Jacksonville, Sherwood

Median Home

$134,300

Tax Rate

0.68%

Annual Tax

$915

Population

399,125

On the typical Pulaski County home, valued near $134,300 at the county’s effective tax rate of 0.68%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: Monday, August 17, 2026 (Third Monday in August)

This year's appeal window has passed in most of Arkansas. Order now and we re-run your numbers free when the window reopens, so your evidence is ready the day your next notice lands.

The deadline to initiate an appeal of real/personal property value to the Pulaski County Board of Equalization is Monday August 17, 2026, as Arkansas statutes provide that any appeal to a board of equalization must be initiated by the third Monday in August for the appropriate tax year. Informal appeals with the assessor should be attempted first, typically with a July deadline.

See if your Pulaski County home is over-assessed

Free analysis in 30 seconds. If the numbers support a appeal, your complete evidence packet is $49.

✓ All 50 states✓ Instant results✓ $49 flat fee
House nestled in wooded Arkansas hills. Pulaski County appeal guide.

How Pulaski County Assesses Property

20%of market value

Assessed by: Pulaski County Assessor's Office

Assessment cycle: 3, 4, or 5 year reappraisal cycle

Notices typically mailed: Spring (typically by mid-May)

In Arkansas, real property is assessed at 20% of its market value. In Pulaski County, your assessed value equals 20% of the market value determined by the assessor - for example, a home with a $200,000 market value has a $40,000 assessed value for tax purposes. Using the county's median home value of $134,300 at the 20% assessment ratio, your assessed value would be $26,860. At Pulaski County's effective tax rate of 0.68%, this results in approximately $183 in annual property taxes. However, with the Amendment 79 homestead credit of up to $600, many homeowners pay significantly less.

The Appeal Process

Appeals are heard by the County Equalization Board. The County Equalization Board hearing is typically informal. You will present your evidence showing why your property is overvalued, and the assessor will present information supporting their assessment. Board members will review both sides and issue a written decision by mail, typically within a few weeks of the hearing.

1

Contact the Pulaski County Assessor's Office informally by late July to discuss your assessment and attempt to resolve any disagreements. The assessor may correct obvious errors or provide information that explains the valuation.

2

If informal resolution fails, gather evidence supporting your claim that your property is over-assessed. This includes recent comparable sales within your neighborhood, photographs documenting property condition issues, professional appraisal reports, and repair estimates for deferred maintenance.

3

File a written appeal letter or petition with the County Board of Equalization by Monday, August 17, 2026 (third Monday in August). Include your property identification, current assessed value, your opinion of correct market value, and supporting evidence. File by mail (postmarked by deadline), in-person, email, or phone.

4

Attend your hearing before the County Equalization Board, typically scheduled in August or September. Present your evidence clearly, focusing on comparable sales and property condition. The board will review the assessor's valuation and your evidence to make a determination.

5

If the County Board of Equalization denies your appeal or you disagree with their decision, you may appeal to County Court by filing a petition by the second Monday in October. Further appeals can be made to Circuit Court or the Arkansas Supreme Court if necessary.

6

Alternatively, you may appeal the County Board decision to the Arkansas Assessment Coordination Division within 30 days. This state-level review is conducted on paper based on the evidence you submitted at the county level.

Required form: Written appeal letter or petition (no standardized state form)

Filing Methods

mail:Mail to: County Board of Equalization Secretary, 201 South Broadway Street, Suite 310, Little Rock, AR 72201 (must be postmarked by third Monday in August)
in-person:Deliver to: Pulaski County Assessor's Office, 201 South Broadway Street, Suite 310, Little Rock, AR 72201
email:Email to: assessor@pulaskicountyassessor.net (accepted from mid-July through third Monday in August)
phone:Phone appeals accepted: (501) 340-6170 (from mid-July through third Monday in August)

Evidence to Bring

Recent comparable sales of similar properties in your neighborhoodPhotographs documenting property condition issues or deferred maintenanceProfessional appraisal report or independent valuationRepair estimates for needed improvements or structural issuesIncome and expense records (for rental or commercial properties)

Pulaski County Assessor Contact

Pulaski County Assessor's Office

Website: https://pulaskicountyassessor.net/

Online Portal: https://www.countyservice.net/assess?name=Pulaski

Hours: Monday - Friday, 8:00 AM - 5:00 PM

Tax Exemptions in Pulaski County

Amendment 79 Homestead Tax Credit

Up to $600 per year

A tax credit that reduces property tax bills for homestead (primary residence) properties.

Eligibility: The property must be your primary residence. Only general ad valorem taxes are eligible; special improvement taxes, timber taxes, and personal property taxes do not qualify.Deadline: The county assessor automatically identifies homestead properties. Contact the Assessor's Real Estate Department at (501) 340-6170 if you have questions about eligibility.

Over-65 or Disabled Homeowner Assessment Freeze

Assessed value freeze (millage rate changes still apply)

Freezes the assessed value of your homestead property to prevent increases due to rising property values.

Eligibility: Must be age 65 or older, or fully disabled, and own your home as your primary residence.Deadline: October 15th annually at the Pulaski County Assessor's Office with proof of age and residency

Disabled Veteran (DAV) Exemption

100% exemption on homestead and personal property taxes

Complete exemption from all state taxes on homestead and personal property owned by qualifying disabled veterans.

Eligibility: Disabled veterans awarded special monthly compensation by the Department of Veterans Affairs for loss or loss of use of one or more limbs, total blindness in one or both eyes, or service-connected 100% total and permanent disability. Surviving spouses and minor dependent children may also qualify with restrictions.Deadline: October 15th annually. Submit Summary of Benefits letter from the VA to the Pulaski County Treasurer at (501) 340-6040.

Assessment Increase Caps (Amendment 79)

5% annual cap for homestead property; 10% annual cap for all other property

Limits annual assessment increases to protect property owners from dramatic tax hikes.

Eligibility: Automatic for all property owners. Caps do not apply to new construction or newly discovered property.Deadline: Automatic - no application required

Pulaski County Appeal Statistics

Avg Reduction

$650

Pulaski County Appeal Packet · $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

✓ All 50 states✓ Instant results✓ $49 flat fee

Frequently Asked Questions

What is the deadline to appeal my property taxes in Pulaski County for 2026?
The deadline to file a formal property tax appeal with the Pulaski County Board of Equalization is Monday, August 17, 2026, which is the third Monday in August. Arkansas statute requires that all appeals be initiated by this date for the appropriate tax year. However, you should first attempt an informal appeal with the assessor's office, typically by late July, to try to resolve any disagreements before filing a formal appeal. If you miss the August deadline, you cannot appeal your assessment until the following year.
How do I file a property tax appeal in Pulaski County?
To file a property tax appeal in Pulaski County, you must submit a written appeal letter or petition to the County Board of Equalization by the third Monday in August. You can file by mail (postmarked by the deadline) to 201 South Broadway Street, Suite 310, Little Rock, AR 72201, deliver it in person to the same address, email it to assessor@pulaskicountyassessor.net, or call (501) 340-6170 during the mid-July through August filing period. Your appeal should include your property identification, current assessed value, your opinion of the correct market value, and supporting evidence such as comparable sales or property condition documentation.
What is the homestead exemption worth in Pulaski County?
The Amendment 79 homestead tax credit in Pulaski County can reduce your annual property tax bill by up to $600 per year. For example, if your annual tax bill is $915 (the county median), the credit would reduce it to $315. If your tax bill is less than $600, you will not owe any taxes for that year, though any remaining credit does not transfer to other properties or future years. The exemption only applies to your primary residence and covers general ad valorem taxes only, not special improvement taxes, timber taxes, or personal property taxes.
When will I receive my property assessment notice in Pulaski County?
Assessment notices in Pulaski County are typically mailed in the spring, usually by mid-May each year. The notice will show both your property's market value and assessed value, which is 20% of the market value in Arkansas. Your notice will also include an estimate of your property tax bill and information about the appeal deadline. If you disagree with the valuation shown on your notice, you should first contact the assessor's office informally by late July, and then file a formal appeal by the third Monday in August if you cannot resolve the issue.
What evidence do I need for a successful property tax appeal in Pulaski County?
For a successful property tax appeal in Pulaski County, you need objective evidence that your property is overvalued. The most compelling evidence includes recent comparable sales of similar properties in your neighborhood that sold for less than your assessed market value. You should also provide photographs documenting any property condition issues, deferred maintenance, or functional problems. Other valuable evidence includes a professional appraisal report, repair estimates for needed improvements, and for rental properties, income and expense records showing reduced value. The County Equalization Board is looking for factual proof, not arguments about tax rates or how taxes are spent.
How does the 20% assessment ratio work in Pulaski County?
In Pulaski County, as throughout Arkansas, residential real property is assessed at 20% of its fair market value. This means if your home has a market value of $134,300 (the county median), your assessed value for tax purposes would be $26,860 (20% of $134,300). Your property tax bill is then calculated by multiplying this assessed value by the local millage rate. At the county's effective tax rate of 0.68%, this would result in approximately $183 in annual taxes before applying exemptions like the homestead credit. Understanding this distinction between market value and assessed value is crucial when appealing your property taxes.
Can I appeal my property taxes if I'm over 65 in Pulaski County?
Yes, property owners age 65 or older in Pulaski County can both appeal their property assessment and apply for an assessment freeze. If you're 65 or older and own your home as your primary residence, you can apply to freeze your property's assessed value, which prevents increases due to rising property values (though millage rate changes still apply). You must apply at the Assessor's Office by October 15th with proof of age and residency. Additionally, regardless of your age, you can appeal your property assessment if you believe it's overvalued by filing with the Board of Equalization by the third Monday in August. These are separate processes that can both provide property tax relief.
What happens after I file my property tax appeal in Pulaski County?
After you file your property tax appeal with the Pulaski County Board of Equalization by the third Monday in August, you will be scheduled for a hearing, typically in August or September. At the hearing, you will present your evidence showing why your property is overvalued, and the assessor will present information supporting their assessment. The hearing is informal and you can represent yourself. The Board will not make an immediate decision; instead, you will be notified by mail of the Board's decision within a few weeks. If you disagree with the Board's decision, you can appeal to County Court by the second Monday in October, or to the Arkansas Assessment Coordination Division within 30 days.

Official Resources

For state-wide appeal information including Arkansas's assessment ratio and deadlines, see our Arkansas Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Arkansas Counties

Sources: https://pulaskicountyassessor.net/ | https://www.tax-rates.org/arkansas/pulaski_county_property_tax | https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/ | https://pulaskicountytreasurer.net/ | https://propertytaxduedates.com/arkansas/pulaski

Last verified: 2026-07-24