THE ARKANSAS TAXPAYER BILL OF RIGHTS
The 1999 regular session of the Arkansas General Assembly produced some phenomenal legislation that has had and will continue to have a profound effect on the ad valorem tax system in the state of Arkansas.
Act 572, or The Arkansas Property Taxpayer Bill of Rights as it is better known, provides as its stated goals and objectives that the Arkansas Taxpayer will have the right:
- To be taxed fairly and assessed equitably throughout the state
- To have access to information concerning how the system of property taxation works and how their tax dollars are spent
- To participate in the determination of tax rates or Millage rates levied in local taxing units
- To fair and courteous treatment throughout the property tax system
- To review the reassessments and methodology used in determining the value of their properties and that of comparable properties
- To a prompt response by government officials to inquiries regarding the value of their properties
- To require government officials or others responsible for valuation of property to review and correct any measurement error to the nearest foot, clerical error, or other technical error which occurred in the valuation of their property
- To be sent a notice setting forth the following:
A) The amount of any change in property value
B) The right of the taxpayer to appeal such a change
C) The procedures which must be followed on appeal, including the name, title, address and telephone number of the Secretary of the Equalization Board to whom the appeal and any supporting documentation should be directed; the deadline for requesting a hearing and the proof required for adjustment of value.
- To complete all steps in the appeal process before paying any disputed taxes
- To receive written notification of the outcome of any appeal
- To recover any overpayment of taxes resulting from erroneous assessments within (3) years after payment."
The act sets out specific provisions in an attempt to accomplish the foregoing goals and objectives. If you have difficulty with any of the provisions contained therein, we may be able to assist you.