The Official Website of the State of Arkansas

Ad Valorem Assessments

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Ad Valorem Assessments

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

TitlePosted
Ad Valorem Revenue FYE 202511/05/2024
Ad Valorem Revenue FYE 202407/01/2024
Ad Valorem Revenue FYE 202307/06/2023
Ad Valorem Revenue FYE 202207/01/2022
Ad Valorem Revenue FYE 202107/09/2021
Ad Valorem Revenue FYE 202007/02/2020
Ad Valorem Revenue FYE 201907/05/2019
Ad Valorem Revenue FYE 201807/03/2018
Ad Valorem Revenue FYE 201707/03/2017
Ad Valorem Revenue FYE 201608/04/2016
Ad Valorem Revenue FYE 201508/10/2015
Ad Valorem Revenue FYE 201407/15/2014
Ad Valorem Revenue FYE 201307/10/2013
Ad Valorem Revenue FYE 201207/10/2013
Ad Valorem Revenue FYE 201107/10/2013
Ad Valorem Revenue FYE 201007/10/2013
Ad Valorem Revenue FYE 200907/10/2013
Ad Valorem Revenue FYE 200807/10/2013
Ad Valorem Revenue FYE 200707/10/2013
Ad Valorem Revenue FYE 200607/10/2013
Ad Valorem Revenue FYE 200507/10/2013
Ad Valorem Revenue FYE 200407/10/2013
Ad Valorem Revenue FYE 200307/10/2013
Ad Valorem Revenue FYE 200207/10/2013