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Utility Valuation Section | Forms
Motor Carrier Valuation Section | Forms
Biennial Report
Rules of Practice and Procedure

The Tax Division determines Ad Valorem Assessments for property tax purposes on public utilities and carriers, including telecommunications providers, electric, gas and water utilities, pipeline companies, railroads, airlines, barge lines, cable television providers, motor carriers, and bus lines. The Tax Division's jurisdiction, duties and responsibilities are set forth in Ark. Code Ann. §§26-24-101-123 and §§26-26-1601 through §§26-26-1803.  The Division values utilities and carriers using the unitary appraisal method, where the firm is valued as a complete operating system, with the value of Arkansas assets allocated by ratio. Depending on the type of company assessed, assessments are either certified to county assessors for extension and collection of taxes at the local level or certified to the Department of Finance and Administration for billing and collection. The Tax Division does not bill or collect any property taxes.

Contact Information

Sarah Bradshaw
Director, Tax Division
P.O. Box 8021
Little Rock, AR. 72203-8021

Mailing Address:

Physical Location:
  P.O Box 8021
  Little Rock, AR 72203-8021

  1000 Center Street
  Little Rock, AR 72201


Revised: July 27,2009

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Revised: Wednesday, December 07, 2016