Appeal Property Tax Assessment in Little Rock

Taxation and Finance Arkansas 3 Minutes Read ยท published February 10, 2026 Flag of Arkansas

In Little Rock, Arkansas property owners can challenge a property tax assessment they believe is incorrect. This guide explains who administers assessments in Little Rock, the typical grounds for appeal, how to start the process, and what to expect at hearings and from enforcement. Follow official procedures and file within deadlines to preserve your rights.

Who handles property assessments in Little Rock

Property values for taxation within Little Rock are administered at the county level by the Pulaski County Assessor; tax collection and penalties are managed by the Pulaski County Collector. For questions about assessed value or to request review, contact the county assessor's office directly.Pulaski County Assessor[1]

Appeals usually start with the county assessor or a county board.

Grounds for appeal

  • Incorrect property record (square footage, number of units, property class).
  • Valuation errors or use of incorrect comparable sales.
  • Exemptions or homestead status not applied correctly.

How to start an appeal

Begin by reviewing your assessment notice and contacting the Pulaski County Assessor to request an informal review or to obtain the formal protest form and procedures. If you disagree after the assessor's review, you can file a formal appeal as described by county instructions.Pulaski County Assessor[1]

Penalties & Enforcement

Enforcement for unpaid property taxes in Little Rock is handled by the Pulaski County Collector. Specific fine amounts, daily accruals, or statutory interest rates for late payment are described by the collector. If an assessment is under appeal, unpaid taxes may still accrue penalties or interest per county rules; check the collector's official guidance for exact figures.Pulaski County Collector[2]

Unpaid taxes can result in penalties, interest, and tax liens even during appeal.
  • Fines/interest: not specified on the cited page.
  • Escalation: not specified on the cited page; enforcement may include liens and sale of property for unpaid taxes.
  • Non-monetary sanctions: tax liens, notices of delinquency, and potential levy or sale.
  • Enforcer: Pulaski County Collector (contact via official county site).Pulaski County Collector[2]
  • Appeal routes: informal review with the assessor, formal protest to the county procedures, and further appeals as allowed by Arkansas law; time limits vary by step and are described by the assessor's procedural notices.
  • Defences/discretion: common defenses include demonstrating incorrect data, presenting recent comparable sales, or proving eligible exemptions or abatements.

Applications & Forms

County assessor pages typically provide a protest or appeal form and instructions. Specific form names, numbers, fees, and exact submission methods are published by the Pulaski County Assessor; if a named statewide form applies, the assessor page will link it. If a form or fee is not shown on the assessor page, it is not specified on the cited page.Pulaski County Assessor[1]

Always download forms from the official county assessor site to ensure they are current.

What to expect at a hearing

  • Presentation: you or your representative present evidence (comps, appraisals, photographs).
  • Burden of proof: typically on the property owner to show the assessed value is incorrect.
  • Decision: the board or official will issue a written decision; further appeals may be available to higher county or state bodies as described by assessor guidance.
Document and date all communications with county offices during an appeal.

FAQ

How long do I have to file an appeal?
Deadlines vary by year and by the type of notice; check the Pulaski County Assessor's assessment notice or contact the assessor for the current filing deadline and procedure.Pulaski County Assessor[1]
Will filing an appeal stop tax collections?
Filing an appeal does not automatically stop tax collection, and penalties or interest may continue to accrue unless the collector's office provides specific guidance or stay; consult the Pulaski County Collector.Pulaski County Collector[2]
Do I need an appraisal to appeal?
An appraisal can strengthen your case but is not always required; present the best available evidence to support your claim.

How-To

  1. Review your assessment notice and note any factual errors.
  2. Contact the Pulaski County Assessor for an informal review and request the formal protest form if needed.Pulaski County Assessor[1]
  3. Gather evidence: sales comparables, recent appraisals, photographs, and records of exemptions.
  4. File the formal protest or appeal by the stated deadline and attend any scheduled hearing with your evidence.
  5. If the appeal is denied, consider further appeals per the assessor's instructions or consult an attorney; ensure any unpaid taxes are addressed with the collector to avoid enforcement action.Pulaski County Collector[2]

Key Takeaways

  • Start early and note all filing deadlines.
  • Document errors and assemble comparables or appraisals.
  • Use official county contacts for forms and procedures.

Help and Support / Resources

  1. [1] Pulaski County Assessor - Official assessor resources and procedures
  2. [2] Pulaski County Collector - Official collection, penalties, and payment information

Categories

General Governance and Administration Public Safety Public Health and Welfare Land Use and Zoning Housing and Building Standards Transportation Environmental Protection Parks and Public Spaces Business and Consumer Protection Taxation and Finance Labor and Employment Education Civil Rights and Equity Elections and Campaign Finance Events and Special Uses Signs and Advertising Utilities and Infrastructure Technology and Data