Ad Valorem Taxes

The Tax Division of the Arkansas Public Service Commission determines Ad Valorem Assessments for property tax purposes on public utilities and carriers, including telecommunications providers, electric, gas and water utilities, pipeline companies, railroads, airlines, barge lines, cable television providers, motor carriers, and bus lines. 

The Tax Division's jurisdiction, duties and responsibilities are set forth in Ark. Code Ann. §§26-24-101-123 and §§26-26-1601 through §§26-26-1803.  The Division values utilities and carriers using the unitary appraisal method, where the firm is valued as a complete operating system, with the value of Arkansas assets allocated by ratio. 

Depending on the type of company assessed, assessments are either certified to: 

  1. the county assessors for extension and collection of taxes at the local level or  
  2. the Department of Finance and Administration for billing and collection. 

The Tax Division of the Arkansas Public Service Commission does not bill or collect any property taxes.

Statistics

Title Posted
Ad Valorem Revenue FYE 2021 11/09/2020
Ad Valorem Revenue FYE 2020 07/02/2020
Ad Valorem Revenue FYE 2019 07/05/2019
Ad Valorem Revenue FYE 2018 07/03/2018
Ad Valorem Revenue FYE 2017 07/03/2017
Ad Valorem Revenue FYE 2016 08/04/2016
Ad Valorem Revenue FYE 2015 08/10/2015
Ad Valorem Revenue FYE 2014 07/15/2014
Ad Valorem Revenue FYE 2013 07/10/2013
Ad Valorem Revenue FYE 2012 07/10/2013
Ad Valorem Revenue FYE 2011 07/10/2013
Ad Valorem Revenue FYE 2010 07/10/2013
Ad Valorem Revenue FYE 2009 07/10/2013
Ad Valorem Revenue FYE 2008 07/10/2013
Ad Valorem Revenue FYE 2007 07/10/2013
Ad Valorem Revenue FYE 2006 07/10/2013
Ad Valorem Revenue FYE 2005 07/10/2013
Ad Valorem Revenue FYE 2004 07/10/2013
Ad Valorem Revenue FYE 2003 07/10/2013
Ad Valorem Revenue FYE 2002 07/10/2013