Ark. Const. Amend. 79

Arkansas Real Estate Calculators

Arkansas's Amendment 79 (2001) 5% homestead / 10% other annual assessment cap, the § 26-26-1118 $425 Property Tax Credit (Act 670 of 2023), and the Amendment 59 Rollback that throttles rates when reappraisal pushes revenue past 10%.

Anchored to: Ark. Const. Amends. 59, 79; Ark. Code §§ 26-26-407, 26-26-1118

1 calculator live. Reviewed against current statute and regulation. Last updated 2026-05-16.

Most-used calculators

Ark. Const. Amend. 79 (2001) — 5% homestead / 10% other annual assessment cap

Arkansas Property Tax Calculator

Compute an Arkansas property's annual tax bill under Amendment 79 (the 5% homestead / 10% other annual assessment cap), Ark. Code § 26-26-407 (assessment at 20% of true and full market value), § 26-26-1118 (the $425 Property Tax Credit, increased from $375 by Act 670 of 2023), § 26-3-306 (Disabled Veteran 100% exemption), and Amendment 59 (millage rollback when reappraisal-driven revenue increase exceeds 10%). Tracks county millage in Pulaski (Little Rock), Benton (Bentonville), Washington (Fayetteville), and Sebastian (Fort Smith).

Find your calculator

Grouped by who tends to use each tool. Many calculators serve more than one audience.

For unit owners

Verify a notice, check a fine, or understand the lien exposure on a delinquent account before acting.

Arkansas Property Tax Calculator
Compute an Arkansas property's annual tax bill under Amendment 79 (the 5% homestead / 10% other annual assessment cap), Ark. Code § 26-26-407 (assessment at 20% of true and full market value), § 26-26-1118 (the $425 Property Tax Credit, increased from $375 by Act 670 of 2023), § 26-3-306 (Disabled Veteran 100% exemption), and Amendment 59 (millage rollback when reappraisal-driven revenue increase exceeds 10%). Tracks county millage in Pulaski (Little Rock), Benton (Bentonville), Washington (Fayetteville), and Sebastian (Fort Smith).

100+

Calculators live

Across statute, regulation, and policy

100%

Statute-cited

Every formula links its source

4,000+

Unit tests

Every formula has a regression suite

Open

Formula transparency

Deterministic math, no hidden weights

Free

Ad-supported

No paid tier, no paywall

How these calculators are maintained

Every YMYL calculator is reviewed quarterly and after every legislative session in the jurisdiction it covers. Citations are link-validated monthly against the relevant statute and regulation websites. The methodology page documents the discipline.

Read the editorial methodology →