Behind on Property Taxes in Arkansas?

Back Taxes in Arkansas: Your Options

This page explains what happens in Arkansas when property taxes on a lot or acreage go unpaid. It covers the due date, the penalty, how the land is certified to the Arkansas Commissioner of State Lands, how to redeem it, the state's auctions, and the choices you have. It is written for owners of vacant land, including heirs who inherited a parcel with unpaid taxes.

Back taxes do not stop you from selling while you can still redeem. In Arkansas, the deadline that matters most is the Commissioner of State Lands auction: once a parcel sells there, it cannot be redeemed. This page is general information, not legal or tax advice; for your own case, ask your county collector, the Commissioner of State Lands or an Arkansas attorney.

When Arkansas property taxes are due and when they go delinquent

Arkansas property taxes are payable from the first business day in March through October 15 (A.C.A. 26-35-501). Taxes not paid by October 15 are delinquent.

The county collector in your county collects them and can tell you which years are unpaid.

Penalty on late Arkansas property taxes

The county collector adds a 10 percent penalty to delinquent taxes (A.C.A. 26-36-201). Once a parcel goes to the Commissioner of State Lands, interest, fees and costs are added too, and they keep adding up until the parcel is redeemed or sold.

Ask the county collector or the Commissioner of State Lands for a current payoff. Amounts change over time.

What happens next: certification to the Commissioner of State Lands

If taxes stay unpaid for one year after the October 15 due date, the land is forfeited to the state and certified to the Commissioner of State Lands (A.C.A. 26-37-101). Before that, the county collector publishes a notice of the delinquent lands 30 to 40 days before certification (A.C.A. 26-37-102).

Under the Commissioner's rules, legal title passes to the State of Arkansas on certification, though the state does not take possession or maintain the land. The Commissioner either collects the taxes or, if they are not paid in full before the date set for sale, sells the parcel at a public auction.

Before an in-person auction, the Commissioner must mail the owner and interested parties a notice of the right to redeem at least 30 calendar days before the sale. Parcels that do not sell at the auction go to the Commissioner's online post-auction sales. A buyer receives a limited warranty deed from the state.

Redemption: paying to keep the land

Anyone may redeem a parcel after it is certified, up until 4:00 p.m. on the last business day before the sale date. Redemption does not change who owns the land; it makes the taxes current. Sales are final, and a parcel cannot be redeemed on the sale date or after.

To redeem, you get a petition to redeem from the Commissioner's website or office, and pay the taxes, penalties, interest, fees and costs due. You can do this online by card. The quoted amount is good for 30 calendar days. In the last 30 days before a sale, payment must be in cash or certified funds or paid online, and postmarks are not accepted (26 CAR 400-108).

If the land sells for more than the taxes and costs, the extra money is excess proceeds. Under the Commissioner's rules, other unpaid county and state taxes are paid first, the Commissioner keeps 10 percent of the remainder up to $500, and the rest is paid to the former owner who files a complete claim. Excess proceeds are held for a limited time, so file a claim promptly.

Your options if you owe back taxes on Arkansas land

• Pay the county collector before the land is certified to the state.
• After certification, redeem with the Commissioner of State Lands before 4:00 p.m. on the last business day before the sale.
• If you got a notice of sale, use the redemption amount on it and pay in certified funds or online.
• Sell the land before the auction. The back taxes and redemption amount are paid from the sale price at closing.
• If the parcel already sold, ask the Commissioner of State Lands about an excess proceeds claim.

Selling Arkansas land with back taxes

You can sell land with delinquent taxes, including land already certified to the state, as long as it has not been sold at auction. At closing, the title company pays the county collector or the Commissioner of State Lands from the sale price. The rest goes to you.

EasyLotBuyer buys land with back taxes, liens and title issues, including land owned by heirs or an estate. We make a cash offer within 24 hours, charge no fees or commissions, pay the closing costs, and can close in as few as 7 days. The back taxes are paid at closing from the sale. Because a state sale is final, it helps to start before the auction date. Get a cash offer for your Arkansas land.

Where to check your tax status in Arkansas

If your taxes are only recently late, start with your county collector. If the land has been certified to the state, the Arkansas Commissioner of State Lands shows certified parcels, auction lists and online redemption. Its Real Estate Division can send a petition to redeem and answer questions at 501-324-9422.