Burden of Proof
The burden of proof that a property owner has been wrongfully assessed lies with the Property Owner and not with the Assessor. Unless proven inaccurate, the assessment made by the Assessor stands.
Appeal Property Taxes
The Equalization Board will not discuss any properties by phone. You may schedule a hearing (see procedure below) to meet with them in person.
The Equalization Board will respond to a letter of appeal and make a decision based on information available to them. Any petition or letter for adjustment must be made; and/or, mailed before the third Monday in August.
- Petition to Appeal Equalization Board (PDF)
- Petition to Appeal To The County Judge (PDF)
- 2023 Equalization Board
Arkansas CAMA Technology
Learn more about Arkansas CAMA by visiting the Arkansas CAMA website or calling 501-623-2030.
Procedure Appeal Property Taxes
- Call Arkansas CAMA Technology at 501-623-2030. Arkansas CAMA Technology does all assessments and will likely be able to answer your questions.
- If Arkansas CAMA Technology is not able to answer your questions, please call the County Clerk 501-622-3610 and we will schedule a hearing with the Equalization Board.
- Please bring the following supporting documents from the previous year such as:
- Fee Appraisal
- Current Sales Data
- 30 Minutes: One House
- 30 Minutes: Each Additional
- 60 Minutes: Per Apartment or Commercial Property
- 60 Minutes: Each Additional
Note: Since the income method is the best approach for determining value of income producing properties, it will be necessary for AR CAMA Technology to have that information (if it is to be used) at least ten (10) business days prior to your scheduled hearing. Otherwise the assessment will be made using averages of similar properties to assist them in arriving at fair value for assessment purposes.
For questions related to Homestead Credit, please contact the Garland County Assessor's Office at 501-622-3730.