Little Rock Property Tax Records

Property tax records for Little Rock are maintained by Pulaski County, which handles assessment, billing, and collection for all taxable real and personal property within city limits. This page explains how to search Little Rock property tax records online, who to contact at the Pulaski County assessor and collector offices, and what steps to take if you need to appeal your assessment or apply for a homestead credit.

Pulaski County Assessor for Little Rock

Little Rock property tax records start with the Pulaski County Assessor, reachable at (501) 340-6170. The assessor values all real property within Little Rock between January 1 and July 1 each year, following A.C.A. § 26-26-1101. Assessed value equals 20% of market value under Arkansas law. That rate is fixed statewide. What changes from parcel to parcel is the market value the assessor assigns, which is then taxed at the millage rates set by the city, county, and school district.

Personal property -- cars, trucks, boats, trailers, business equipment -- must be assessed with Pulaski County by May 31 each year. Miss that date and a 10% penalty applies under A.C.A. § 26-26-1408. Little Rock residents can assess personal property in person at the county offices, by phone, by mail, or online through county web tools. First-time residents must assess in person or by mail. Returning residents who assessed the prior year can use phone or online options.

Pulaski County is the most populous county in Arkansas, so the assessor's office handles a large volume of parcels each year. The office uses computer-assisted mass appraisal (CAMA) systems to manage the workload and keep valuations consistent across the city. Real property in Pulaski County is reappraised on a cycle set by state law -- typically every 3 to 5 years -- and new construction is added to the rolls each year as permits are finalized.

Search Little Rock Property Records Online

The Pulaski County Circuit Clerk's Real Estate Department maintains the official record of deeds, mortgages, liens, and other property documents for Little Rock. This is the place to check ownership history, recorded easements, or outstanding liens on a parcel. The circuit clerk's office accepts e-recording through approved vendors, which speeds up the filing process for attorneys and title companies working in the Little Rock area.

For assessed values and parcel data, the ACTDataScout Pulaski County portal allows free searches by owner name, address, or parcel number. This system pulls data from the county assessor and gives you current assessed values, tax status, and ownership information without a trip downtown. The ARCountyData statewide portal also covers Pulaski County and can be useful for comparing parcels or checking older assessment data.

Little Rock City Clerk and Municipal Records

The City of Little Rock City Clerk's Office maintains the city's official records including ordinances, resolutions, board minutes, and legal notices. The city clerk does not handle property tax assessment or collection -- that goes through Pulaski County -- but the clerk's records can be useful when researching zoning changes, easements created by city ordinance, or the history of a specific address. The office also issues deeds and maintains deed books for city-owned properties.

Key county contacts for Little Rock property taxes: County Treasurer and Personal Property at (501) 340-6040; Circuit Clerk for civil and real estate records at (501) 340-8431; County Clerk at (501) 340-8446. The county assessor at (501) 340-6170 is your first call for questions about assessed value or the homestead credit.

Property Tax Bills and Payment in Little Rock

Pulaski County tax bills go out by July 1 each year and are due October 15 under A.C.A. § 26-35-501. Little Rock property owners can pay online, by mail, or in person at the Pulaski County Collector's office at (501) 340-6040. The bill covers city, county, and school district millage rates combined. Each rate is set separately and can change from year to year based on levy decisions by the governing bodies.

If property taxes go unpaid past October 15, the parcel enters the delinquency process. Delinquent accounts are published in a local newspaper around December 1, with a $1.50 publication fee added per tract. If taxes remain unpaid for a full year, the county certifies the property to the Arkansas Commissioner of State Lands. The COSL then offers the property for sale at a public auction or through its online auction system. Under A.C.A. § 26-37-101, the prior owner has one year to redeem the property by paying all outstanding taxes, penalties, and fees before a third party can acquire it.

Homestead Credit and Senior Freeze for Little Rock Residents

Little Rock homeowners can apply for the Amendment 79 homestead credit with the Pulaski County Assessor. The credit reduces your net tax bill by up to $600 per year on your primary residence. Apply by October 15. The credit does not apply to rental property, vacation homes, or investment parcels -- only the owner-occupied primary residence qualifies.

Residents who are 65 or older or who are permanently and totally disabled can apply for the assessed value freeze on their homestead. Once the freeze is approved, the taxable value stays the same even if the assessor raises market values during a reappraisal. This can be meaningful in a city like Little Rock where property values in many neighborhoods have climbed steadily. The Arkansas Assessment Coordination Division sets eligibility rules for the freeze and publishes income thresholds that apply statewide.

Assessment Appeals and Additional Resources

If you think your Pulaski County assessment is too high, you can appeal to the county Board of Equalization. The appeal window opens after assessment notices go out each year. Bring evidence of comparable sales -- recent arm's-length transactions for properties similar to yours in Little Rock. The assessor's office at (501) 340-6170 can tell you the current filing deadline and what documentation they expect to see.

The Arkansas Assessment Coordination Division oversees all county assessors statewide and publishes annual ratio studies that compare assessed values to market values across each county. For state-level guidance on assessment procedures, their website is a useful reference. The full text of Arkansas property tax statutes is available through Justia's Arkansas Title 26 if you want to read the specific legal framework behind assessment and collection rules.

Pulaski County Property Tax Records

Little Rock property taxes are administered by Pulaski County. See the county page for assessor, collector, and circuit clerk details.

Nearby Qualifying Cities

Other cities in and around the Little Rock area with their own property tax record pages.