Guide to AR Property Taxes

Homestead & Personal Property Tax Exemption — Disabled veterans, surviving spouses, and minor dependent children – Definition. (a) (1) (i) A disabled veteran who has been awarded special monthly compensation by the Department of Veterans Affairs for the loss of, or the loss of use of, one (1) or more limbs, for total blindness in one (1) or both eyes, or for service-connected one hundred percent (100%) total and permanent disability shall be exempt from payment of all state taxes on the homestead and personal property owed by the disabled veteran. Upon the death of a disabled veteran who qualifies for and receives the exemption as provided above, the section also extends this exemption to the surviving spouse and minor dependent children providing that the spouse remains unmarried.

Furthermore, such spouse and minor children shall also be exempt if the member is killed while within the scope of their military duties or who is declared missing in action. Please contact your local county collector’s office to learn more or to apply for the exemption.

(Ark. Code § 26-3-306)

How to apply: Apply at your local county collector's office. Arkansas Commissioner of State Lands, 501-324-9422, www.cosl.org.

View the full tax guide here: https://www.veterans.arkansas.gov/s/2024-Veterans-Guide.pdf