property taxstate

Homestead and Personal Property — Exempt in Full

The homestead AND personal property come off the roll entirely — at 100% permanent and total, or on special monthly compensation for limb loss or blindness — with no annual renewal, ever.

Verified August 23, 2026

What this benefit is

The homestead AND personal property come off the roll entirely — at 100% permanent and total, or on special monthly compensation for limb loss or blindness — with no annual renewal, ever.

What it's worth: Homestead and personal property, exempt from all state taxes

The exemption covers personal property as well as the homestead — vehicles included — which few full exemptions do.
The veterans department's own property tax guide quotes §26-3-306(a)(1)(i) and states that a disabled veteran who has been awarded special monthly compensation, or who has a service-connected one hundred percent rating, is exempt from payment of all state taxes on the homestead and personal property owed by the disabled veteran.
The same guide states that on the death of a disabled veteran who held the exemption it is extended to the surviving spouse and minor dependent children, subject to a proviso the extraction of the guide did not render in full.
It states separately that the spouse and minor children are also exempt where the member is killed while within the scope of their military duties, or is declared missing in action — a route that does not require the veteran to have held the exemption first.
The assessment coordination division's own tax FAQ confirms that §26-3-306 exempts from taxation property owned by a qualified disabled veteran.
Both agency publications direct the applicant to the local county office to apply, and neither states a renewal rule.

Who is entitled to it

You meet the permanent and total test.
You own and occupy the home.
Your home is in this state.

Not sure whether that describes you?

Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.

How to claim it

1Furnish the VA verification letter to the county office — both the veterans department guide and the assessment division send applicants to the county rather than to the state.
2Ask the county in the same visit whether anything has to be re-filed in later years, and get the answer in writing.
3The limb-loss and blindness routes carry no percentage — special monthly compensation is the test.
4A surviving spouse should raise the killed-in-the-scope-of-duty and missing-in-action limb separately. It reaches a spouse and minor children directly, without the veteran having held the exemption first.

Form: VA verification letter
File with: Your county collector
Documents you will need: va benefit summary letter
Confirm with the office: We have not verified the renewal behaviour.

CorrectionTwo of the three routes have no percentage at all: special monthly compensation for loss or loss of use of a limb, or for total blindness in one or both eyes, qualifies regardless of the combined rating.

CorrectionRe-sourced on 23 August 2026. This record previously rested on a commercial reproduction of the code, which was removed. The veterans department's own guide, which quotes the section, confirms the two eligibility routes, the exemption from ALL state taxes, and the coverage of personal property as well as the homestead. It does not confirm the no-annual-renewal rule or the reinstatement of a surviving spouse's exemption on the end of a later marriage, so both claims have been withdrawn rather than restated.

Worth knowingThe guide names a route that is easy to miss: a spouse and minor children are exempt where the member is killed within the scope of military duties or is declared missing in action. That does not depend on the service member having qualified for, or claimed, the exemption during life.

Known gapThe section itself was not read. arkleg.state.ar.us refused a connection to the fetch tool and denied navigation in the browser, the legislature's document host refused curl, and the official code publisher denied navigation. Whether the exemption follows a veteran across county lines, and whether anything must be re-filed, are open questions this record no longer answers.

Sources

authority · published policyDepartment of Veteran Affairs — Veterans Guide to Property Taxes in Arkansas (2024), quoting ACA §26-3-306
operating · published policyDepartment of Finance and Administration, Assessment Coordination Division — property tax exemption FAQs

This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.