North Little Rock Property Tax: Help from Pulaski Assessor

North Little Rock Property Tax bills combine Pulaski County property tax rates, city levies, and special district assessments, so homeowners often wonder how the final number is calculated. The North Little Rock tax assessor’s office publishes the 2026 North Little Rock tax rate and offers a North Little Rock property tax calculator on its website to help you estimate your bill. If you qualify, the homestead exemption North Little Rock can reduce your assessment value, and additional property tax relief programs Arkansas may apply. Payments are accepted online, by phone, or at the North Little Rock tax collector contact center, and the North Little Rock tax bill payment deadline typically falls in October. Late payments trigger property tax delinquency penalties, and a tax lien may be filed if the balance remains unpaid.

North Little Rock Property Tax disputes are handled through the property tax appeal process Arkansas, which requires filing a petition with the Pulaski County Board of Equalization before the appeal deadline. To start, gather your property tax assessment value, review the North Little Rock municipal tax code, and compare it to the Arkansas property tax database for accuracy. You can request a property tax refund North Little Rock if the assessor overcharged, or explore a tax abatement for eligible improvements. For detailed records, use the North Little Rock tax parcel map or the Arkansas property tax database, and contact the North Little Rock tax collector for guidance on payment options, foreclosure information, or lien lookup.

Search North Little Rock City Property Tax

Property owners and buyers begin their North Little Rock Property Tax search at the Pulaski County Assessor’s Office website, the official source for assessment records in the city. The assessor maintains records for more than 170,000 taxable real property accounts across the county, including every home and business inside North Little Rock city limits. From the home page, visitors can launch the public search portal to look up parcel details, ownership history, current assessed values, and recent sale activity.

Step-by-Step Search Process

1. Visit the Pulaski County Assessor’s Office at https://www.pulaskicountyassessor.net
2. Click the property search link from the main navigation menu
3. Enter the street address, parcel number, or owner name in the search field
4. Review the record card showing land value, improvement value, and total market value
5. Note the assessment year, exemption status, and any special district flags
6. Download or print the record card for your personal files
7. Contact the assessor’s office through the official website if you need help interpreting any field on the record

The direct public search portal at https://www.arcountydata.com also provides GIS map tools for viewing parcel boundaries, lot dimensions, and neighboring property data. For tax payment history and current balances, visit the Pulaski County Treasurer’s online tools or contact the Treasurer’s Office directly during business hours. Records refresh throughout the year as new sales, transfers, and permits are recorded by the assessor.

How Property Tax Bills Are Calculated

North Little Rock Property Tax bills combine several different levies into a single annual statement mailed to property owners each fall. The total amount depends on the property’s assessed value multiplied by the combined millage rates set by Pulaski County, the city of North Little Rock, the local school district, and any active special improvement districts. Arkansas does not apply one statewide tax rate to every home, so two homes with identical values in different parts of the state often receive different bills.

• The assessed value reflects a set percentage of market value for owner-occupied homes
• Countywide millage rates fund roads, courts, libraries, and county services
• City millage rates fund North Little Rock police, fire, and street maintenance
• School district millage rates fund K-12 education in your attendance zone
• Special district levies may apply for fire protection, drainage, or infrastructure projects

Sample Calculation Walkthrough

Consider a home with a market value of $250,000 located inside North Little Rock city limits. With an assessment ratio of 80%, the assessed value would equal $200,000. Multiply that assessed value by the combined local millage rate, where one mill equals $1 of tax per $1,000 of assessed value. If the total combined rate reaches 65 mills, the gross tax equals $13,000 before any credits apply. Apply the Arkansas homestead credit at the end to reduce the final amount if you qualify as the primary resident.

Pulaski County Millage Rate Structure

The millage rate for North Little Rock Property Tax bills varies by school district and any overlapping special districts tied to a specific parcel. Pulaski County relies on the public millage report published each year by the Arkansas Department of Finance and Administration to document certified rates. These reports break down rates by purpose, including county general, road, library, school operating, and city operating funds. Property owners should consult the official DFA millage book for the exact rates applicable to their parcel.

Your specific millage appears on the upper portion of your tax bill each fall. Compare your rate with neighbors in the same school district to spot any obvious errors. If your bill shows a rate that does not match the Arkansas DFA millage report, contact the Pulaski County Assessor’s Office through its official website for clarification. Rate changes typically take effect after the county quorum court and city board certify the budget each winter.

Where Mills Come From

Mills are set by elected officials at each taxing entity through a public budget process. The Pulaski County Quorum Court sets county rates, the North Little Rock City Council sets city rates, and the local school board sets school rates. Each entity must publish its proposed budget and hold public hearings before adopting a millage. Property owners can attend these hearings to ask questions or raise concerns about rising tax rates.

Homestead Property Tax Credit Benefits

Arkansas homeowners who occupy their property as their primary residence can claim the Homestead Property Tax Credit, which reduces the amount of property tax owed each year. The credit applies to the state portion of the tax bill and provides direct dollar-for-dollar relief on the qualifying real estate tax. For 2026 tax bills, the maximum credit amount stands at $600 per parcel, up from the previous $425 limit set in earlier years.

• The credit reduces your final tax bill after the county applies the local millage rate
• You must own and occupy the home as your principal residence on January 1 of the tax year
• Apply once through the Pulaski County Assessor’s Office to receive the credit every year
• Provide proof of ownership, such as a recorded deed, and proof of residency
• The credit stacks with the 5% annual cap on assessed value growth for homestead properties

A bill signed by Governor Sarah Huckabee Sanders on May 1, 2026 raises the Homestead Property Tax Credit to $675 per parcel starting with 2027 tax bills. This increase builds on the multi-year expansion of property tax relief programs for Arkansas homeowners. If you have not yet applied for the credit, contact the assessor’s office through its official website to request an application form or check your eligibility status.

Senior Freeze and Disability Protections

Arkansas Amendment 79 to the state constitution provides a stack of four protections layered on the same homestead property. The senior freeze locks the taxable value of your home at the amount assessed the year you turned 65, provided you meet the income and residency rules. A separate disability freeze offers similar protection for homeowners with qualifying disabilities, regardless of age.

1. Review your property record card from the assessor’s office to confirm the data
2. Gather supporting evidence, such as recent comparable sales or a private appraisal
3. Submit a written appeal petition to the Pulaski County Board of Equalization
4. Attend the scheduled hearing and present your evidence to the board members
5. Receive a written decision within the time frame set by Arkansas statute

For the 2026 tax year, the appeal deadline fell on August 18, 2026. Deadlines shift slightly each year based on the calendar, so check the Pulaski County Assessor website for the exact date for the current cycle. If the board denies your appeal, you can escalate the dispute to the Arkansas Tax Appeals Commission or pursue further relief through the court system. Property tax appeal process Arkansas rules apply uniformly across all counties in the state, with each board operating under the same statutory framework.

Payment Methods and Deadlines

North Little Rock Property Tax bills are mailed each fall, with a payment deadline of October 15 for the current tax year. Bills cover the January-through-December calendar year, and payments made after October 15 accrue interest and penalties under Arkansas law. You can pay in person at the Pulaski County Treasurer’s Office, by mail, online through the official payment portal, or by phone using a credit or debit card.

• In-person payments accepted at the Treasurer’s Office from 8:00 a.m. to 4:30 p.m. on business days
• Online payments require a parcel number and a credit card or bank account
• Mail payments should include the payment stub from the bottom of the tax bill
• Phone payments may include a convenience fee charged by the payment processor
• Postmark dates determine whether mailed payments qualify as on-time submissions

Property tax payment options online include electronic checks, credit cards, and debit cards through the official county portal. Some property owners set up automatic payments through their bank to avoid missing the deadline. If you sell your home during the year, the closing attorney typically prorates the tax bill between buyer and seller based on the closing date. Buyers should confirm the proration amount appears as a line item on the closing disclosure before signing.

Delinquency Penalties and Liens

Late North Little Rock Property Tax payments trigger a 10% penalty under Arkansas Statute 26-26-201, plus interest at the rate set by state law. Personal property assessments turned in after the May 31 deadline also incur a 10% penalty if filed late. Continued nonpayment can lead to the filing of a tax lien against your property, which appears in public records and affects your credit profile for years afterward.

• A 10% penalty applies to personal property assessments filed after May 31
• Real property tax bills accrue interest after the October 15 deadline
• Tax liens are recorded with the Pulaski Circuit and County Clerk
• Unpaid liens may result in eventual property tax foreclosure proceedings
• Lien payoff amounts include the original tax, penalties, interest, and recording fees

Property tax delinquency penalties stack each year you fail to pay, so addressing a late bill quickly saves money over time. The Pulaski County Treasurer can provide a payoff quote for any outstanding balance, including all accumulated penalties and interest. Property tax lien lookup North Little Rock records are available through the Pulaski Circuit Clerk’s office, where liens are recorded against specific parcels. Clearing a lien requires payment in full or a written agreement with the county to set up an installment plan.

Personal Property Tax Filing Requirements

Owners of business equipment, vehicles, boats, and other personal property in North Little Rock must file an annual personal property assessment with the Pulaski County Assessor’s Office. The filing deadline for 2026 assessments is June 1, 2026, because May 31 falls on a Sunday. Personal property includes items used in a trade or business, leased equipment, and certain vehicles not subject to standard registration through the Arkansas Department of Finance and Administration.

1. List every item of business personal property at its true market value as of January 1
2. Include leased equipment and items owned by your business but located elsewhere
3. File the assessment form online, by mail, or in person before the deadline
4. Report any additions or deletions from the previous year’s filing
5. Pay any resulting tax bill before the October 15 deadline to avoid penalties

Late personal property assessments incur a 10% penalty under Arkansas Statute 26-26-201. The Pulaski County Assessor’s Office publishes forms and instructions on its official website each spring. If you dispose of business equipment during the year, report the disposal on the next annual filing to remove it from your assessment roll. Failure to remove disposed items can lead to overpayment and the need to file a refund request after the bill arrives.

Real Estate Records and Parcel Maps

North Little Rock Property Tax records, including deeds, mortgages, liens, and parcel maps, are maintained by the Pulaski Circuit and County Clerk – Real Estate/Recorder Division. The recorder’s office keeps the official chain of title for every parcel in the county, dating back decades. You can search these records online through the recorder’s public access system or visit the office in person during regular business hours.

• Deed records show ownership transfers and the recorded sale price
• Mortgage records show active loans secured against the property
• Lien records show unpaid taxes, judgments, and mechanic’s liens
• Parcel maps show lot dimensions, boundaries, and parcel identifiers
• Plat records show subdivisions and recorded survey documents

North Little Rock tax parcel map data is also available through the GIS viewer on the Pulaski County Assessor website. Property tax parcel lookup tools let you search by parcel number, owner name, or street address. Real estate tax records North Little Rock are public records, so any interested party can request copies for a small fee per page. Title companies and real estate attorneys rely on these records daily to clear title before closing transactions.

Property Tax Refund Process

If you overpay your North Little Rock Property Tax bill or discover an assessment error after payment, you may qualify for a refund from the county. The Pulaski County Treasurer processes refunds for overpayments, while the assessor handles refunds related to valuation errors. Refund claims typically must be filed within a specific window set by Arkansas statute, so act quickly once you identify the issue.

1. Contact the Treasurer’s Office to confirm the amount of the overpayment
2. Provide proof of payment, such as a canceled check or bank statement
3. Submit a written refund request with supporting documentation
4. Wait for review and approval by the Treasurer or Assessor
5. Receive the refund by check or direct deposit within the processing window

Property tax refund North Little Rock claims related to incorrect assessments require the assessor to first adjust the value before the Treasurer issues a refund. Keep copies of all correspondence and receipts in case the refund is delayed or disputed. Some refunds are applied as credits to the following year’s tax bill rather than paid out as a separate check, so review your next year’s bill carefully for any applied credits.

Property Tax Law Changes for Homeowners

Several recent changes to Arkansas property tax law affect North Little Rock Property Tax bills for the current and upcoming tax years. Governor Sanders signed legislation in May 2026 raising the Homestead Property Tax Credit from $600 to $675 per parcel, with the increase taking effect for 2027 tax bills. Earlier legislation raised the credit to $600 for 2026 bills, up from $425 in prior years.

• The Homestead Property Tax Credit increased to $600 for 2026 tax bills
• A new law signed May 1, 2026 raises the credit to $675 starting in 2027
• The 5% annual cap on homestead assessed value growth remains in place
• Senior freeze protections continue for homeowners age 65 and older
• Disability freeze protections continue for qualifying homeowners of any age

Arkansas property tax law changes also include ongoing income tax cuts that began in prior legislative sessions. Property tax relief programs Arkansas continue to focus on homestead protections, senior benefits, and disability freezes. For the latest updates on property tax rates and credits, monitor the Arkansas Department of Finance and Administration website and the Pulaski County Assessor’s Office announcements throughout the year.

Impact on Typical North Little Rock Homeowners

The combined effect of recent credit increases means a typical North Little Rock homeowner now keeps hundreds more dollars in their pocket each year compared to a decade ago. A homeowner paying $2,400 annually in property tax ten years ago would now pay roughly $1,800 after applying the current homestead credit. Future increases push that savings even higher for residents who stay in their homes long enough to qualify for senior freezes as well.

Property Tax Foreclosure Process

Unpaid North Little Rock Property Tax bills can eventually lead to foreclosure proceedings under Arkansas law. The county publishes a list of delinquent properties each year, and owners have a redemption window to pay the past-due amount plus penalties, interest, and costs. If the redemption period expires without payment, the property may be sold at a public tax sale.

• Tax sale properties are published in local newspapers and on the county website
• Redemption periods typically last one to two years from the date of sale
• Redemption requires payment of taxes, penalties, interest, and administrative costs
• Properties not redeemed become subject to deed transfer to the new owner
• Former owners may have additional rights under federal and state law

Property tax foreclosure North Little Rock records are available through the Pulaski Circuit Clerk’s office. If you face a possible tax sale, contact the Treasurer’s Office immediately to arrange a payment plan or payoff quote. Some homeowners qualify for hardship deferrals or installment agreements that delay or prevent foreclosure actions, depending on income and other qualifying factors set by county policy.

Contact, Local Details, and Map

For questions about North Little Rock Property Tax assessments, exemptions, appeals, or recording needs, contact the Pulaski County Assessor’s Office or the Pulaski Circuit and County Clerk – Real Estate/Recorder Division using the details below. Both offices serve North Little Rock residents directly, even though their physical addresses sit just across the river in Little Rock. Phone numbers and email addresses for individual departments are listed on each official website linked below.

Tax Assessor Contact Details

• Department Name: Pulaski County Assessor’s Office
• Official Website URL: https://www.pulaskicountyassessor.net
• Direct Public Search Portal Link: https://www.arcountydata.com
• Main Phone: Listed on the official Pulaski County Assessor website
• Official Email: Listed on the official Pulaski County Assessor website
• Physical Address: 201 S. Broadway, Suite 310, Little Rock, AR 72201
• Mailing Address: 201 S. Broadway, Suite 310, Little Rock, AR 72201

Deed Recorder Contact Details

• Department Name: Pulaski Circuit and County Clerk – Real Estate/Recorder Division
• Official Website URL: https://www.pulaskiclerkar.gov
• Direct Public Search Portal Link: Available through the official Pulaski Circuit Clerk website
• Main Phone: 501-340-8500
• Official Email: Listed on the official Pulaski Circuit Clerk website
• Physical Address: 401 W. Markham Street, Little Rock, AR 72201
• Mailing Address: 401 W. Markham Street, Little Rock, AR 72201

Reach out during regular business hours for in-person service, or use the phone and email contacts above for remote assistance. The official websites provide access to online records, forms, and payment portals around the clock. Save these contact details in your records so you can reach the right department quickly during appeal season, payment season, or any other time a property tax question arises.

Frequently Asked Questions

North Little Rock property tax matters affect every homeowner and business in the city. Knowing how to find assessment data, pay bills on time, apply for exemptions, or challenge a valuation can save money and avoid penalties. The Pulaski County Assessor’s Office and Tax Collector handle most interactions, and both offer online tools for quick access. Below are the most common queries and clear steps to resolve them.

How do I look up my North Little Rock property tax bill online?

Visit the Pulaski County Assessor’s website at pulaskicountyassessor.net. Click the “Public Search Portal” link, then enter your parcel number or address. The portal shows the current assessed value, tax rate, and any exemptions applied. If you need a printable copy, use the “Download PDF” button on the bill page. The site updates nightly, so you always see the latest figures.

What is the payment deadline for North Little Rock property taxes?

Property taxes are due each year on October 15. Payments made after this date incur a penalty of 5 % of the unpaid balance, plus interest. You can pay online through the Pulaski County Treasurer’s portal, by phone at (501) 340‑6170, or by mailing a check to the Treasurer’s office at 201 S. Broadway, Little Rock, AR 72201. Mark the deadline on your calendar to avoid extra charges.

How can I apply for the homestead exemption in North Little Rock?

Start the application on the Assessor’s website under “Exemptions.” You must be the owner, live in the property as your primary residence, and file by March 1 for the upcoming tax year. Required documents include a driver’s license, proof of residency, and the completed form. Submit online or mail it to the Assessor’s address. Once approved, the exemption reduces your taxable value by up to $600, lowering the bill.

What steps do I take to appeal a property assessment in Arkansas?

First, review your assessment notice for errors. If you disagree, file an appeal with the Pulaski County Board of Equalization by the third Monday in August. Use the online appeal form on the Assessor’s site or call (501) 340‑6170 for assistance. Attach evidence such as recent sales, appraisal reports, or photographs. After filing, the board will schedule a hearing where you can present your case.

Where can I find information on delinquent tax penalties and possible refunds?

Delinquent taxes accrue a 5 % penalty plus interest each month after October 15. To avoid further growth, contact the Treasurer’s office promptly. If you overpay, the Treasurer will issue a refund automatically once the final bill is posted. Refund checks are mailed to the address on record, or you can request a direct deposit via the online portal. For detailed penalty tables, visit the Treasurer’s page on pulaskicounty.net.