Arkansas Property Taxes Increased? Here's What Homeowners Need to Know About Amendment 79

Opening your mailbox to find a Notice of Real Estate Value Change can be a surprise—especially when the proposed increase is tens of thousands of dollars.

The good news is that a higher appraised value does not always mean you'll immediately pay taxes on that higher amount. Arkansas law includes important constitutional protections for many homeowners.

What Is Amendment 79?

Arkansas voters adopted Amendment 79 to the Arkansas Constitution to help protect homeowners from dramatic increases in property taxes following countywide property reappraisals.

For qualifying homestead properties, Amendment 79 generally limits how quickly the taxable assessed value may increase from year to year, even if the property's market value has increased significantly.

Can My Property Taxes Increase by 50%?

For many primary residences, Arkansas law limits annual increases in the taxable assessed value unless certain exceptions apply.

Examples of situations that may impact those protections include:

• New construction;

• Significant additions or improvements; or

• Newly discovered property that was previously omitted from the assessment.

If none of these circumstances exist, you should carefully review whether your assessment complies with Amendment 79.

What If I Disagree With the Value?

Arkansas homeowners have the right to appeal their property assessment. The deadline is key. Review your letter to ensure you appeal prior to your deadline.

An appeal may involve one or both of the following issues:

1. The Property Is Overvalued

If the county has assigned a market value higher than what your property would reasonably sell for, you may challenge that valuation by presenting evidence such as comparable sales, photographs, a broker's opinion, or an independent appraisal.

Please note that a broker's opinion costs significantly less than an appraisal and would be an affordable option for providing evidence to the Board.

2. The Taxable Value Was Calculated Incorrectly

Even if the county's market value is accurate, the taxable assessed value must still comply with Arkansas law. Under Arkansas Code Ann.  §26-26-1122(a)(1), the law defines the assessed value as "twenty percent (20%) of the appraised value of the real property."

In some cases, the issue isn't what the property is worth—it's how the taxes were calculated. Ensure your newly proposed assessed value is only 20% of the Estimated Market Value by multiplying the Estimated Market Value of your home by .2.

For example:

Estimated Market Value $250,000x.2= $50,000

$50,000= Appraised Value

3. An Exemption Is Missing Due to Outdated Records

You may have the right to freeze your home value if you have a disability; reached the age of 65 prior to January 1, 2026; or have any other exemption that would prevent a raise in the assessed value. The record does not always reflect your exemption so you need to update the assessor's office and notify them that an exemption applies.

Don't Ignore the Notice

Assessment appeals have strict deadlines. Waiting too long can result in losing your right to challenge the assessment for that tax year.

If you receive a Notice of Real Estate Value Change, review it carefully. Compare the prior values with the proposed values, verify that your homestead status is correctly reflected, and determine whether Amendment 79 applies to your property.

How Duty Law Can Help

At Duty Law, we help Arkansas property owners understand their legal rights and navigate complex property issues.

If you've received a Notice of Real Estate Value Change and believe your property has been overvalued or that your constitutional protections have not been properly applied, we can review your assessment and discuss your available options.

Questions about your property assessment? Contact Duty Law today to schedule a consultation. We can draft a letter for your appeal or discuss other options.