Arkansas Property Tax Relief for Surviving Spouses: Deadlines and Exemptions

Most surviving spouses in Arkansas don't know they need to do anything with the property tax account after a death. They assume the homestead credit transfers automatically, that the county already knows, or that there's nothing to claim. That assumption is expensive. Arkansas property tax relief does not transfer automatically — it must be actively claimed, in specific forms, before a rigid October 15 deadline — or it disappears for that tax year.

How Arkansas Property Tax Works After a Death

Arkansas separates the property tax process into two distinct phases that confuse out-of-state family members and even some long-time residents.

Assessment (January 1 – May 31): Each year, all real and personal property must be assessed with the county assessor. For real property, the county assessor typically maintains existing values unless a sale or improvement occurs. For personal property — vehicles, watercraft, ATVs, equipment — the surviving spouse must file an updated personal property assessment by May 31. Failing to assess by May 31 triggers an automatic 10% penalty that cannot be waived.

Payment (October 15): Property taxes assessed in the current year are due by October 15 of that same year. This is also the deadline to file for the Amendment 79 Homestead Tax Credit and, critically, the deadline to renew the disabled veteran property tax exemption if the decedent held that status.

The county assessor's office and the county collector's office are two separate entities. Assessment forms go to the assessor; payment goes to the collector. Both have October 15 as a key date, but for different purposes.

Amendment 79 Homestead Tax Credit

Amendment 79 to the Arkansas Constitution provides two forms of property tax relief for qualifying homeowners:

1. A credit of up to $600 against ad valorem (assessed value) property taxes, reimbursed through the Property Tax Relief Trust Fund
2. A freeze on taxable assessed value increases for homeowners who are 65 or older or 100% disabled

When a homeowner dies, the Amendment 79 Homestead Credit does not automatically transfer to the surviving spouse. The surviving spouse must file an updated application with the county assessor, demonstrating that they are now the primary homestead owner and current resident. This must be completed by October 15 to apply to that year's tax bill.

For surviving spouses who are 65 or older, there is an additional benefit: the taxable assessed value of the homestead can be frozen at its current level, protecting against future millage increases. This freeze must also be applied for separately by October 15 and renewed if the surviving spouse ever changes their primary residence.

Disabled Veteran Property Tax Exemption — and What Happens When the Veteran Dies

If the decedent was a 100% disabled veteran — or suffered the loss of a limb or permanent loss of eyesight — their surviving spouse inherits total exemption from state homestead and personal property taxes. This is one of the most valuable and most forfeited benefits in Arkansas estate administration.

The exemption does not pass automatically. The surviving spouse must:

1. Obtain the VA Summary of Benefits Letter confirming the veteran's 100% disability rating (or service-connected limb/eyesight loss)
2. Complete the Surviving Spouse Affidavit specific to the county
3. Submit both documents to the county assessor by October 15
4. Repeat this submission annually — the exemption does not permanently attach

The exemption continues as long as:

• The surviving spouse remains unmarried
• The home remains the surviving spouse's primary residence
• The annual filing with the county assessor is completed on time

If the surviving spouse remarries, the exemption is permanently nullified — it cannot be reinstated even if the second marriage ends. And if the annual October 15 filing is missed, the entire year's exemption is forfeited, resulting in an unexpected property tax bill the following spring.

For surviving spouses who plan to sell the exempt homestead, a CPA or county assessor is needed to calculate how the exemption prorates to the exact date of sale. Selling mid-year without this calculation often results in an unexpected tax liability on the portion of the year the property was no longer exempt.

Personal Property Tax After a Spouse Dies

Arkansas taxes personal property — vehicles, ATVs, boats, trailers, and farm equipment — separately from real estate. When a spouse dies, the surviving spouse remains liable for the annual personal property assessment on assets they retain, but must remove the decedent's name from the account to prevent double-assessment or incorrect billing.

The personal property assessment deadline is May 31. Surviving spouses who miss this date pay a 10% penalty. County assessors in Pulaski, Sebastian, Pope, and Benton counties have online portals for assessment, but many rural counties still require an in-person or mailed form. The county assessor's office can confirm which method applies.

What the County Assessor Needs From You

When you contact the county assessor after a spouse's death, bring or have ready:

• Certified copy of the death certificate
• Current deed for the homestead (if filing for Amendment 79 or veteran exemption transfer)
• VA Summary of Benefits Letter (if the veteran's exemption is involved)
• List of personal property to remove from the decedent's account (vehicle VINs, watercraft registration numbers)
• Your government-issued photo ID

Some counties also require a copy of the marriage certificate to verify surviving spouse status. Calling the county assessor's office before your visit avoids a wasted trip.

The Practical Risk: Missing the October 15 Deadline

October 15 is the hardest deadline in Arkansas property tax law. It is not extendable and rarely waived. A surviving spouse who is still managing funeral arrangements, probate filings, and financial accounts in October — while grieving — can easily miss this date without a specific reminder on their calendar.

The Amendment 79 credit of up to $600 per year adds up to thousands of dollars over time. The disabled veteran's full exemption can represent several thousand dollars per year in a mid-market Arkansas county. Missing one year means losing that entire year's benefit, with no appeal mechanism.

The Arkansas Survivor Benefits Navigator includes a deadline calendar with specific dates for every filing requirement, including the May 31 assessment deadline and October 15 homestead credit filing — so these don't get lost in the noise of estate administration.

This article provides general information about Arkansas property tax law. Exemption requirements vary by county. Contact your local county assessor's office or a licensed tax professional for guidance specific to your situation.

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