Tax Liens and Foreclosure Guide - Little Rock, AR

Taxation and Finance Arkansas 4 Minutes Read ยท published February 10, 2026 Flag of Arkansas

In Little Rock, Arkansas, tax liens and the property tax foreclosure process involve city code enforcement for municipal liens and Pulaski County for property tax collection and tax sales. This guide explains how liens arise, who enforces them, how foreclosures proceed, and practical steps owners can take to avoid sale or redeem property.

How tax liens arise in Little Rock

Liens commonly originate from unpaid property taxes, municipal code violations (nuisance abatement, debris, unsafe structures), utility charges, or special assessments. Property tax liens are handled through county collection and tax sale procedures, while municipal remedial liens for code violations are filed by the city and may lead to collection actions.

Little Rock Code Enforcement[1] explains the city nuisance and abatement process; the consolidated municipal ordinances are available at the city code publisher.[2]

Act early: address notices promptly to avoid additional costs and lien filing.

Foreclosure and tax sale overview

In Arkansas, overdue property taxes are enforced at the county level through tax collection and sale of delinquent tax liens or tax-delinquent property. Pulaski County administers property tax collection and the tax sale process for properties with unpaid taxes; owners should consult the county tax collector for deadlines, sale schedules, and redemption rules.[3]

Penalties & Enforcement

Enforcement depends on the lien type: municipal remedial liens are pursued by Little Rock departments for code violations; property tax liens and foreclosure are handled by Pulaski County. Specific monetary penalties, daily fines, and escalation schedules are not specified on the cited municipal pages or county tax collector page and must be confirmed on the ordinance or county notice cited below.[2] [3]

  • Fine amounts: not specified on the cited page; consult the municipal code or county tax notices for exact figures.[2]
  • Escalation: first, repeat, and continuing offence treatment not specified on the cited page; county tax sale notices state timelines for delinquency and redemption.[3]
  • Non-monetary sanctions: the city may order abatement, seek court orders, or place liens; county actions can culminate in tax sale and loss of title if redemption does not occur.
  • Enforcers and complaint paths: Little Rock Code Enforcement enforces municipal liens; Pulaski County Tax Collector handles tax delinquencies and sales. Contact links are in Resources below.
  • Appeals and review: appeal routes depend on the ordinance or county procedure; time limits for contesting code orders or redeeming taxes are governed by the ordinance or county notice and are not specified on the cited pages.[2]
If you receive a notice, verify the issuing office and respond before listed deadlines.

Applications & Forms

Forms for paying delinquent taxes, requesting redemption information, or contesting assessments are published by Pulaski County or the city finance/tax office. Specific form names and fees are not specified on the cited pages; contact the applicable office for the correct form, submission method, and any fees.[3]

Practical steps to respond to a lien or foreclosure notice

  • Verify the notice: confirm the issuing department, the lien amount, and the legal description of the property.
  • Contact the enforcing office: call or email the department listed on the notice to request payoff figures and next steps.
  • Request forms: obtain redemption or payment forms from Pulaski County Tax Collector or Little Rock Finance/Code Enforcement as applicable.
  • Pay or arrange payment: follow official payment channels to satisfy liens or set up payment plans if offered.
  • Appeal or contest: if you dispute the lien, file the prescribed appeal or contest within the time limit stated on the ordinance or county notice.
Records of tax delinquencies and liens are public; check county and city records promptly.

FAQ

Who files a municipal lien in Little Rock?
The City of Little Rock Code Enforcement or authorized city departments file remedial liens for abatement and unpaid municipal charges.
How do I find out if my property has a tax lien?
Check Pulaski County tax records or contact the Pulaski County Tax Collector for delinquency and lien status.
Can I redeem a property after a tax sale?
Redemption rules vary; consult county notices and the Pulaski County Tax Collector for redemption periods and payment requirements.

How-To

  1. Locate the notice and note the issuing office and deadlines.
  2. Contact the enforcing office to request an itemized payoff and required forms.
  3. Arrange payment or a payment plan through the official county or city payment portal.
  4. If you dispute the lien, file an appeal or request a hearing within the time limit provided by the ordinance or county rule.
  5. After payment or redemption, obtain written confirmation that the lien has been released and recorded.

Key Takeaways

  • Address notices quickly to limit added costs and legal actions.
  • Municipal liens and property tax liens are enforced by different offices; contact the issuer.
  • Obtain official payoff amounts and written lien-release documentation after payment.

Help and Support / Resources

  1. [1] Little Rock Code Enforcement - official city page on nuisance and abatement.
  2. [2] Little Rock Municipal Code - consolidated ordinances (code publisher).
  3. [3] Pulaski County Tax Collector - property tax collection and tax sale 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