Senior or Disabled Resident Assessment Freeze (Amendment 79)





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Assessment Freeze


For this program, residential property shall be assessed based on the assessed value when the person becomes eligible or a later value, whichever is less.

How is Benefit Disbursed


Eligible Property Type


Characteristics of Eligible Property

Only residential properties are eligible for this program.

Eligibility Criteria




Principal Residence

Description of Eligibility Criteria

The residence must be the principal place of residence and owned by the applicant. Applicants must be at least 65 years of age or disabled to be eligible.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Description of State Funding for Tax Loss

The statute is silent on whether or not the state reimburses the local government for the property tax loss.

Record ID



"Assessed value" means twenty percent (20%) of the appraised value of the real property. The statute was amended in 2009 to assure that the assessment freeze set out in Amendment 79 is applied to the lower assessed value.


Ark. Code § 26-26-1120;
Ark. Code § 26-26-1124 (in effect for 2020)
Source Constitution: 
Ark. Const. Amendment 79
Arkansas Assessment Coordination Department, Property Tax Equalization and Appeal System: A Synopsis (2015)
[ accessed 10/25/2021]
View Archived Source

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