AACD’s mission is to efficiently promote and oversee fair, equitable and uniform property tax treatment for all taxpayers, local government officials, and school districts within and across all seventy-five Arkansas counties.

Scope of Responsibility

The Arkansas Assessment Coordination Division (AACD) is granted full power and authority in the administration of the tax laws of Arkansas to exercise general and complete supervision over: the valuation, assessment and equalization of all property for ad valorem tax purposes, (except utility property); the collection of those taxes and the assessors, equalization boards, tax collectors and other officers charged with those duties in all seventy-five counties, to insure that all assessments on property in Arkansas shall be in relative proportion to the just and true value thereof, in substantial compliance with the law. In the exercise of its powers, the Division is directed to confer with, advise, and direct the foregoing entities with respect to their duties. While property taxes are locally assessed, administered, collected and dispensed by each county, the equity of the assessments within the county and between counties is of state-wide importance.

Arkansas Assessment Timeline

The property tax time line spans two years. The first year is used to establish the assessed values of property and levy millage rates. The second year is when the taxes will be collected and distributed to the cities, counties and school districts.

During the assessment year county assessors, clerks, equalization boards and judges are the people working to establish the assessed value. School boards and patrons, city councils and the county quorum courts set millage rates. The quorum court formally levies millage rates for cities, schools and county governments.

During the collection year county clerks, collectors, treasurers are the people working to collect and distribute the taxes to the cities, counties, and school districts.

Property taxes are collected each year, so it is readily obvious that each assessment year is also a collection year – the collection year for the previous assessment year.

Important Deadlines

May 31st – Deadline to assess personal property & business personal property
August – The third Monday is the deadline to file an appeal with the Board of Equalization
October 15th – Deadline to pay property taxes
October 15th – Deadline to file the Homestead Credit Application