Amendment 79 was passed by majority vote of the people of Arkansas during the statewide General Election on November 7, 2000. Amendment 79 is intended to create property tax relief for homeowners in Arkansas and provides for up to a $350 tax credit on the property that is their primary place of residence. It also limits any increase in assessed value due to a reappraisal to 5% per year on the primary place of residence. For homeowners 65 and older or who are disabled as defined by the Social Security Administration, Amendment 79 prevents the assessment on their primary place of residence from ever increasing due to a reappraisal. These provisions apply even if the property is titled in a revocable trust set up by the occupant or if the homeowner is staying in a nursing home.
A property owner may claim only one property tax credit in the state of Arkansas.
To claim the credit, it is the homeowner's responsibility to notify the assessor in the county where his or her primary place of residence is located. Those who are 65 or older or disabled will need to provide a copy of their proof of age (driver's license or state ID) or their proof of disability to claim their special benefits.
To make a claim in Washington County send a request to the Amendment 79 Administrator or call (479)444-1508 to request a claim form. You may also send a written request to the following address:
Washington County Assessor
280 North College Suite 250
Fayetteville AR 72701
If you have questions, you may call 479-444-1522 for assistance.