What is the property tax rate in Garland County?

The combined effective property tax rate in Garland County, Arkansas is approximately 0.55%.

Garland County Property Tax Calculator (2026) — Arkansas Property Tax Almanac

Property Tax in Garland County, 2026

A calculator and field guide for Hot Springs-area homeowners — and for anyone considering a move to Garland County — including Arkansas's constitutional 20% real-property assessment ratio, Amendment 79's $600 Homestead Property Tax Credit (effective 2026, post Act 330 of 2025 — applied directly to bill, wipes out tax bills below $600), the senior AV freeze for owners 65+/disabled (frozen at AV when first qualified), the 5% annual AV cap for homestead, and the FULL Disabled Veterans Exemption (100% service-connected). Note: Arkansas pays property taxes ONE YEAR BEHIND.

Garland County, home to Hot Springs and 100k Arkansans, operates under Arkansas\'s constitutional 20% property tax system. Real property is assessed at 20% of fair market value (Arkansas Constitution Article 16 §15). Tax = AV × millage / 1,000. Amendment 79 (2000) provides three powerful homestead protections: (1) the universal $600 Homestead Property Tax Credit (effective 2026, post Act 330 of 2025); (2) a 5% annual cap on AV increases for homestead (10% for non-homestead); and (3) an AV freeze for owners 65+ or disabled. Effective rates run ~0.55-0.65% statewide median — among the lowest in the United States. Note: Arkansas pays property taxes ONE YEAR BEHIND — your 2026 assessment is billed in March/April 2027 with payment due October 15, 2027.

How the bill is built

Arkansas property tax follows a 4-step calculation. Step 1: Fair Market Value. The Garland County Arkansas Assessor determines FMV annually. Step 2: Apply 20% AR. AV = FMV × 20%. So a $200K home has AV = $40K. Step 3: Apply tax rate. Tax = AV × millage / 1,000. Garland County\'s combined millage is ~55 mills (= ~1.10% gross before homestead). Step 4: Apply $600 Homestead Property Tax Credit. Subtract up to $600 from the bill (no refund of unused credit). For homes producing tax bills under $600, the credit fully wipes out the property tax liability. Effective rate post-credit is ~0.55%.

Arkansas\'s $600 Homestead Property Tax Credit was raised from $500 to $600 by Act 330 of 2025 — effective with 2026 tax bills (which are billed in 2027 due to Arkansas\'s one-year-behind payment cycle). The credit is applied directly to the bill, not as an AV reduction. If your tax bill is below $600, no tax is due — but no refund of remaining credit either. The credit is universal (no age or income restrictions) but limited to one homestead per taxpayer per calendar year. Apply with the County Assessor.

Amendment 79\'s 5% AV cap for homestead is structurally important. Even if FMV rises 15-20% per year (as has happened in fast-growing Northwest Arkansas — Benton/Washington counties), taxable AV can only increase 5% per year for homestead properties. The cap RESETS at sale — new buyers face a "Welcome Stranger" pop-up provision where AV is reset to current market value. This creates substantial AV disparities between long-term residents and recent buyers in Bentonville, Fayetteville, Rogers, and other appreciating Arkansas markets. Non-homestead properties (rentals, commercial, vacant) are capped at 10% per year.

Arkansas provides a FULL property tax exemption on the homestead for 100% service-connected disabled veterans (Disabled Veterans Property Tax Exemption Act). The exemption also extends to veterans who have lost or lost the use of one or more limbs, or who are totally blind in one or both eyes from service-connected causes. Surviving unremarried spouses retain. Apply with County Assessor + County Collector with VA disability rating decision. Combined with Arkansas\'s already-low effective rates, qualifying disabled vets pay $0 on the homestead.

2026 Garland County rate breakdown (consolidated millage per $1,000 of AV (20% AR × FMV), Hot Springs district)

Taxing entity	Rate
Combined county + municipal + school + special districts (~55 mills × 20% AR = ~0.55% effective, post $600 Homestead Credit)	55.0000
Combined total	55.0000

As of April 26, 2026 · From Garland County Arkansas Assessor.

Note: Garland County is **home to Hot Springs** — the most-celebrated resort and spa city in Arkansas (~38K, the seat) and the only US city with a national park inside the city limits. **Hot Springs National Park** (the smallest US national park by area, ~5,500 acres — but uniquely situated within the Hot Springs city limits) preserves 47 thermal hot springs that have drawn visitors for centuries (the area was protected as a federal reservation in 1832 — making it the oldest US federal "park" of any kind, predating Yellowstone by 40 years). The county is also home to **Hot Springs Village** (~12K, the largest gated retirement community in the United States), Mountain Pine, and substantial Lake Hamilton / Lake Catherine waterfront recreation. Major employment includes Oaklawn Racing Casino Resort (Arkansas's premier thoroughbred racing venue and casino), the Hot Springs National Park-related tourism industry, and substantial Lake Hamilton-area resort and retirement services.

Note: Garland County effective property tax rates run approximately **0.55% — among the lower in Arkansas**. Combined county + municipal + school district + special district millage is ~55 mills (× 20% AR = ~1.10% gross, reduced by Arkansas's $600 Homestead Property Tax Credit to ~0.55% effective). Median home values around $195K combined with the very low effective rate produce median annual bills around $1,073.

Note: For relocation buyers: Garland County offers **the premier Arkansas resort + retirement** option — substantial Hot Springs Village retirement community, the celebrated Hot Springs National Park heritage, Oaklawn Racing employment, the celebrated Lake Hamilton / Lake Catherine waterfront living, and reasonable Little Rock commute (~55 min via US-70 / I-30). The trade-off: substantial seasonal tourist population variation, aggressive Hot Springs Village home appreciation since 2018.

Deductions and exemptions for 2026

Arkansas homeowner property tax relief is concentrated in three Amendment 79 mechanisms (passed by voters in 2000): (1) the universal $600 Homestead Property Tax Credit (effective 2026, post Act 330 of 2025), (2) the 5% annual AV cap for homestead (10% for non-homestead), and (3) the AV freeze for owners 65+ or disabled. Plus the FULL Disabled Veteran Exemption for 100% service-connected disabled vets.

$600 Homestead Property Tax Credit (Amendment 79 — universal)

The Homestead Property Tax Credit was established at $300 per homestead in 2000, raised to $350, then $375, then $425, then $500, and most recently to $600 effective 2026 (Act 330 of 2025). The credit is applied directly to the property tax bill — if your bill is below $600, no tax is due (but no refund of remaining credit). The credit is universal — no age, income, or other qualification beyond homestead status. Limit one homestead per taxpayer per calendar year. Apply with County Assessor.

5% / 10% Annual AV Cap (Amendment 79)

For homestead properties: taxable AV cannot increase more than 5% per year, regardless of how much FMV rises. For non-homestead (commercial, agricultural, vacant): 10% per year cap. Cap resets at sale (the new owner restarts with full FMV-based AV — the "Welcome Stranger" pop-up provision). Caps do NOT apply to newly-constructed property or substantial improvements. The cap has produced significant AV disparities in fast-growing markets like Northwest Arkansas (Benton/Washington counties), where long-term residents pay far less than recent buyers for identical homes.

Senior/Disabled AV Freeze (Amendment 79)

Owners 65+ or permanently disabled (any age) can apply for a true AV freeze — the AV is frozen at the level when first qualified. Note: the freeze does NOT cap millage rate increases (so tax bills can still rise if local taxing entities raise rates). The freeze does NOT transfer to new owners at sale. Combined with the universal $600 Homestead Credit, this provides among the most-favorable senior property tax structures in the central United States.

FULL Disabled Veteran Exemption (100% service-connected)

Arkansas provides a FULL property tax exemption on the homestead for veterans rated 100% service-connected disabled, OR who have lost/lost the use of one or more limbs, OR who are totally blind in one or both eyes from service-connected causes (Disabled Veterans Property Tax Exemption Act). Surviving unremarried spouses retain. Apply with County Assessor and County Collector.

Appealing your assessment

Arkansas property tax appeals follow a 3-tier process. Level 1: County Equalization Board. File written appeal by the third Monday in August each year. The Board holds informal hearings. Level 2: County Court. If unresolved, appeal to County Court within 30 days. Level 3: Arkansas Circuit Court. County Court decisions can be appealed to Circuit Court. Most Arkansas appeals are resolved at Level 1. Note: Arkansas pays property taxes ONE YEAR BEHIND — your 2026 assessment is billed in March/April 2027 with payment due October 15, 2027.

Cities and towns in Garland County

Garland County contains 3 incorporated municipalities, ranging from Hot Springs to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Garland County is subject to Garland County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Hot Springs County seat	city	38,000
Hot Springs Village	Census-designated place	12,000
Mountain Pine	town	700

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Hot Springs tax district. Other cities in Garland County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Garland County Arkansas Assessor before relying on any estimate.

Frequently asked questions

When are Arkansas property taxes due?

Arkansas pays property taxes one year behind — your 2026 assessment will be billed in March/April 2027 with payment due October 15, 2027. Most Arkansas counties accept payments starting the first business day in March each year. Late payments after October 15 accrue penalty plus interest. Most homeowners pay through escrow via mortgage servicer.

What is Amendment 79?

Amendment 79 to the Arkansas State Constitution (passed by voters in 2000) provides three powerful homestead protections: (1) the universal $600 Homestead Property Tax Credit (effective 2026, raised from $500 by Act 330 of 2025) — applied directly to the bill; (2) a 5% annual cap on AV increases for homestead (10% for non-homestead) — caps year-over-year value-driven increases (resets at sale); (3) an AV freeze for owners 65+ or disabled — frozen at AV when first qualified.

How does the $600 Homestead Property Tax Credit work?

The Homestead Property Tax Credit is applied directly to your tax bill — up to $600 (effective 2026). If your bill is below $600, no tax is due (but no refund of remaining credit). The credit is universal — no age, income, or other restrictions beyond homestead status. Limit one homestead per taxpayer per calendar year. Apply with the County Assessor. Originally $300 in 2000, raised in steps to $350, $375, $425, $500, and most recently $600 by Act 330 of 2025.

How does the 5% annual AV cap work?

For homestead properties: taxable AV cannot increase more than 5% per year, regardless of how much FMV rises. For non-homestead (commercial, agricultural, vacant): 10% per year cap. The cap RESETS at sale — the new owner restarts with full FMV-based AV (the "Welcome Stranger" pop-up provision). Caps do NOT apply to newly-constructed property or substantial improvements. The cap has produced significant AV disparities in fast-growing markets like Northwest Arkansas (Benton/Washington counties), where long-term residents pay far less than recent buyers for identical homes.

How does the senior AV freeze work?

Owners 65+ or permanently disabled (any age) can apply for a true AV freeze — the AV is frozen at the level when first qualified. Note: the freeze does NOT cap millage rate increases — so tax bills can still rise if local taxing entities (county, school district, city) raise rates. The freeze does NOT transfer to new owners at sale. Combined with the universal $600 Homestead Credit, this provides among the most-favorable senior property tax structures in the central United States. Apply with County Assessor.

How does the Disabled Veteran exemption work in Arkansas?

Arkansas provides a FULL property tax exemption on the homestead for veterans rated 100% service-connected disabled, OR who have lost/lost the use of one or more limbs, OR who are totally blind in one or both eyes from service-connected causes (Disabled Veterans Property Tax Exemption Act). Surviving unremarried spouses retain. Combined with Arkansas\'s already-low effective rates (~0.55-0.65%), qualifying disabled vets pay $0 on the homestead. Apply with County Assessor and County Collector with VA disability rating decision.

How do I appeal my Arkansas assessment?

Arkansas property tax appeals follow a 3-tier process. Level 1: County Equalization Board. File written appeal by the third Monday in August each year. Level 2: County Court. If unresolved, within 30 days. Level 3: Arkansas Circuit Court. County Court decisions can be appealed to Circuit Court. Most Arkansas appeals are resolved at Level 1.

About Garland County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Hot Springs is **the only US city with a national park inside the city limits** — **Hot Springs National Park** (the smallest US national park by area at ~5,500 acres, but uniquely situated within the Hot Springs city limits) preserves 47 thermal hot springs that produce ~700,000 gallons per day of 143°F mineral water. The area was protected as a **federal reservation in 1832** — making it the oldest US federally-protected natural area, **predating Yellowstone (1872) by 40 years**. The historic **Bathhouse Row** (along Central Avenue in downtown Hot Springs) features 8 preserved early-20th-century bathhouses (the Buckstaff Bathhouse remains in active commercial use as a traditional spa, while the others have been adapted for museum, brewery, and retail use). Hot Springs was also notorious as **a 1920s-1940s organized crime resort** — figures including Al Capone, Bugs Moran, and Lucky Luciano reportedly visited Hot Springs to take the waters during their respective criminal careers; the city's gambling and entertainment scene operated openly under local political protection well into the 1960s.

Hometown hero

Bill Clinton (childhood)

The 42nd President of the United States **Bill Clinton** (born 1946 in Hope, Hempstead County, AR) **moved to Hot Springs (Garland County) in 1953 at age 7** when his stepfather Roger Clinton accepted a job at his brother's Buick dealership in Hot Springs. Clinton attended Hot Springs High School (class of 1964) — where he was a member of the school band, Boys State delegate (representing Arkansas in the 1963 Boys Nation program in Washington D.C., where he famously shook hands with President John F. Kennedy in the Rose Garden — a moment that Clinton later cited as inspirational), and graduated valedictorian. Hot Springs is widely regarded as Clinton's formative hometown. The Hot Springs Bill Clinton Boyhood Home (at 213 Scully Street) is preserved as a Clinton-era cultural site. Other notable Garland County figures include **Mary Steenburgen** (the Academy Award-winning actress, born 1953 in Newport, AR but with Hot Springs connections), **Alan Ladd** (1913-1964 — the celebrated film noir actor of Shane 1953, born in Hot Springs), and **Cybill Shepherd** (the actress, born 1950 in Memphis but with substantial Hot Springs vacation-home connections).

Biggest annual event

Oaklawn Racing season + Hot Springs Documentary Film Festival

**Oaklawn Racing Casino Resort** (in Hot Springs, since 1904) hosts **the most-prestigious thoroughbred racing meet in Arkansas** — the Oaklawn Racing Festival (annual, late January through early May, since 1904) features 57 race days, including the celebrated **Arkansas Derby** (the first-Saturday-of-April race that is a major Kentucky Derby prep race — won by 12 future Kentucky Derby winners including American Pharoah 2015 and Smarty Jones 2004). The Hot Springs Documentary Film Festival (annual, October, since 1992) is **one of the largest documentary film festivals in the southeastern United States**. Hot Springs National Park hosts substantial year-round visitation including the iconic Bathhouse Row tours.

Property Tax in Garland County, 2026