Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-3-201 Property subject to taxes generally
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All property, whether real or personal, in this state; all moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, of persons residing therein; the property of corporations; and the property of all banks or banking companies and of all bankers and brok…
Ark. Code Ann. § 26-3-202 Money
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(a) All circulation notes of national banking associations, United States legal tender notes, all other notes and certificates of the United States payable on demand and circulating or intended to circulate, as currency, and gold, silver, or other coin held or owned by any citize…
Ark. Code Ann. § 26-3-203 Mobile homes and manufactured homes
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(a) Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation. (b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any a…
Ark. Code Ann. § 26-3-204 Federal lands sold by state
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(a) All tracts of land set apart for school or other purposes and donated to the state by the United States Congress for a specific purpose and sold under the authority of the laws of this state to any person shall be subject to taxation as other land in this state immediately af…
Ark. Code Ann. § 26-3-205 Timber rights
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(a) All timber in this state which has been sold separately and apart from the land on which it stands shall be classed as personal property and shall be subject to taxation as such. (b) Timber interests shall be assessed and the taxes collected thereon in the county where the ti…
Ark. Code Ann. § 26-3-206 Property used for other than church purposes — Exemption
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(a) All real or personal property owned by any church and held for, or used for, commercial, business, rental, or investment purposes, or purposes other than church purposes, shall be listed for assessment. The ad valorem tax shall be paid thereon at the same rate and at the time…
Ark. Code Ann. § 26-3-301 Property exempt from taxes generally. [Effective for assessment years beginning on or after January 1, 2026.]
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(1) All property described in this section, to the extent limited, shall be exempt from taxation:(1) Public school buildings and buildings used exclusively for public worship and the grounds attached to these buildings necessary for the proper occupancy, use, and enjoyment of the…
Ark. Code Ann. § 26-3-302 Intangible personalty
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(a) All intangible personal property in this state is exempt from all ad valorem tax levies of counties, cities, and school districts in the state. (b) (1) Intangible personal property includes without limitation a permit or license required to place, operate, or maintain at a sp…
Ark. Code Ann. § 26-3-303 Parsonages
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Parsonages owned by churches and used as homes for pastors shall be exempt from all taxes on real property, except improvement district taxes.
Ark. Code Ann. § 26-3-304 Textile mills
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(a) No person, firm, or corporation shall be required to make or file with any county assessor or taxing authority in this state any return, report, or assessment of any kind as to or against any capital invested in a textile mill in this state for the manufacture of cotton or ot…
Ark. Code Ann. § 26-3-305 Nonprofit waterworks
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Waterworks systems owned by nonprofit property owners associations are public property used for public purposes and therefore exempt from ad valorem taxation.
Ark. Code Ann. § 26-3-306 Disabled veterans, surviving spouses, and minor dependent children — Definitions
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(a) (1) (A) (i) A disabled veteran who has been awarded special monthly compensation by the Department of Veterans Affairs for the loss of, or the loss of use of, one (1) or more limbs, for total blindness in one (1) or both eyes, or for service-connected one hundred percent (100…
Ark. Code Ann. § 26-3-307 [Transferred.]
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A.C.A. § 26-3-307Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-3-308 Property owned by State Highway Commission or the Arkansas Department of Transportation
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(a) It is hereby found and determined by the Seventy-Eighth General Assembly and the Ninety-First General Assembly that all property owned by the State Highway Commission or the Arkansas Department of Transportation is public property used exclusively for public purposes. (b) Sin…
Ark. Code Ann. § 26-3-309 [Transferred.]
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A.C.A. § 26-3-309Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-3-310 [Transferred.]
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A.C.A. § 26-3-310Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-3-311 Motor vehicles leased by municipalities
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A motor vehicle that is subject to a lease of at least twelve (12) months by a city or town of this state is public property used exclusively for public purposes and is exempt from ad valorem taxation.