What is the property tax rate in Pulaski County?

The combined effective property tax rate in Pulaski County, Arkansas is approximately 0.65%.

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

Property Tax in Pulaski County, 2026

A calculator and field guide for Little Rock-area homeowners — and for anyone considering a move to Pulaski 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.

Pulaski County, home to Little Rock and 400k 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 Pulaski 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. Pulaski County\'s combined millage is ~65 mills (= ~1.30% 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 ~0.65%.

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 Pulaski County rate breakdown (consolidated millage per $1,000 of AV (20% AR × FMV), Little Rock district)

Taxing entity	Rate
Combined county + municipal + school + special districts (~65 mills × 20% AR = ~0.65% effective, post $600 Homestead Credit)	65.0000
Combined total	65.0000

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

Note: Pulaski County is **the most-populous county in Arkansas** (~400K residents) and home to **Little Rock** — the capital of Arkansas (~200K, the seat — the largest city in Arkansas). The county is the political and cultural center of Arkansas. Anchored by Little Rock, North Little Rock (~65K — across the Arkansas River from downtown Little Rock, sometimes called "the Little Rock metro's Brooklyn"), Jacksonville (~30K — home to the Little Rock Air Force Base), Sherwood (~30K), and Maumelle (~17K — affluent Little Rock suburb). Major employment includes substantial Arkansas state government (Arkansas State Capitol, all major state agencies), the **Little Rock Air Force Base** (in Jacksonville — the home of the 19th Airlift Wing, the largest C-130 base in the world), substantial healthcare (Arkansas Children's Hospital, UAMS Medical Center — the University of Arkansas for Medical Sciences), and corporate headquarters including Dillard's, Stephens Inc. (the regional investment bank), and Windstream.

Note: Pulaski County effective property tax rates run approximately **0.65%** — moderate by Arkansas standards. Combined county + municipal + school district + special district millage is ~65 mills (× 20% AR = ~1.30% gross, reduced by Arkansas's $600 Homestead Property Tax Credit to ~0.65% effective for owner-occupants). Median home values around $195K combined with the moderate effective rate produce median annual bills around $1,268.

Note: For relocation buyers: Pulaski County offers **the political-state-capital Arkansas** option — substantial state government employment, the celebrated **Little Rock Central High School National Historic Site** (the iconic 1957 Civil Rights site where the "Little Rock Nine" integrated the school under federal protection), UAMS healthcare cluster, and reasonable cost of living. The trade-off: persistent population stagnation in the city of Little Rock (peaked at ~205K in 2015, has been roughly flat since), substantial racial-and-economic segregation patterns, and limited high-skill commercial sector outside government, healthcare, and Stephens Inc.

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 Pulaski County

Pulaski County contains 5 incorporated municipalities, ranging from Little Rock 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 Pulaski County is subject to Pulaski County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Little Rock County seat	city	200,000
North Little Rock	city	65,000
Jacksonville	city	30,000
Sherwood	city	30,000
Maumelle	city	17,000

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Little Rock tax district. Other cities in Pulaski 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 Pulaski 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 Pulaski County

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

Weird fact

Little Rock is **home to the Little Rock Central High School National Historic Site** — the iconic 1957 Civil Rights site where the **"Little Rock Nine"** (nine African American students) integrated the previously-all-white Central High School under federal court order. Arkansas Governor **Orval Faubus** deployed the Arkansas National Guard to prevent the Black students from entering the school on September 4, 1957 — leading to a constitutional crisis. President Dwight D. Eisenhower federalized the Arkansas National Guard and deployed the **101st Airborne Division** (US Army) to Little Rock from September 25 through November 27, 1957 to protect the students and enforce desegregation. The "Little Rock Nine" — Ernest Green, Elizabeth Eckford, Jefferson Thomas, Terrence Roberts, Carlotta Walls LaNier, Minnijean Brown, Gloria Ray Karlmark, Thelma Mothershed-Wair, and Melba Pattillo Beals — became symbols of the Civil Rights Movement. The site is preserved as a National Historic Site (the only US National Park Service site at a still-functioning public high school).

Hometown hero

Bill Clinton

The 42nd President of the United States William Jefferson "Bill" Clinton (born 1946 in Hope, Hempstead County, AR — but raised partly in Hot Springs, Garland County) — served as 40th and 42nd Governor of Arkansas (1979-1981, 1983-1992) before his 1992 presidential election. Clinton's presidential campaign was run from Little Rock (Pulaski County), and the **Clinton Presidential Center and Park** (in downtown Little Rock, opened 2004) houses his presidential library, museum, and the offices of the William J. Clinton Foundation. The Clinton Presidential Library is among the most-visited US presidential libraries — drawing 300,000+ annual visitors. Clinton's wife **Hillary Rodham Clinton** (US Senator from New York 2001-2009, US Secretary of State 2009-2013, Democratic presidential nominee 2016) practiced law at the Rose Law Firm in Little Rock during his governorship. Other notable Pulaski County figures include **Mary Steenburgen** (the Academy Award-winning actress, born 1953 in Newport, AR but raised in North Little Rock), and **Joe T. Robinson** (US Senator from Arkansas 1913-1937, Democratic vice-presidential nominee 1928).

Biggest annual event

Arkansas State Fair + Riverfest

The **Arkansas State Fair** (annual, 10 days in October at the Arkansas State Fairgrounds in Little Rock, since 1939) is **the largest annual fair in Arkansas** — drawing 425,000+ attendees with traditional state fair programming, livestock competitions, the Arkansas State Fair Rodeo, and the celebrated Razorback football game-watching parties. **Riverfest** (annual, Memorial Day weekend at Riverfront Park in downtown Little Rock, 1978-2018, attempted revival in 2019-2020 then suspended) was historically among the largest Memorial Day weekend festivals in the South. The Clinton Presidential Center hosts numerous annual events including the celebrated Clinton School of Public Service speakers series.

Property Tax in Pulaski County, 2026