Arkansas Code Title 26, Subtitle 1, Chapter 3, Subchapter 3 - Exemptions From Taxation

• § 26-3-301 - Property Exempt From Taxes Generally.
  All property described in this section, to the extent limited, shall be exempt from taxation: (1) Public school buildings and buildings used exclusively for...
• § 26-3-302 - Intangible Personalty.
  (a) All intangible personal property in this state is exempt from all ad valorem tax levies of counties, cities, and school districts in the...
• § 26-3-303 - Parsonages.
  Parsonages owned by churches and used as homes for pastors shall be exempt from all taxes on real property, except improvement district taxes.
• § 26-3-304 - Textile Mills.
  (a) No person, firm, or corporation shall be required to make or file with any county assessor or taxing authority in this state any...
• § 26-3-305 - Nonprofit Waterworks.
  Waterworks systems owned by nonprofit property owners associations are public property used for public purposes and therefore exempt from ad valorem taxation.
• § 26-3-306 - Disabled Veterans, Surviving Spouses, and Minor Dependent Children.
  (a) (1) (A) (i) A disabled veteran who has been awarded special monthly compensation by the Department of Veterans Affairs for the loss of,...
• § 26-3-307 - [Transferred.]
• § 26-3-308 - Property Owned by the State Highway Commission or the State Highway and Transportation Department.
  (a) It is hereby found and determined by the Seventy-Eighth General Assembly that all property owned by the Arkansas State Highway Commission or the...
• § 26-3-309 - [Transferred.]
• § 26-3-310 - [Transferred.]

Last modified: November 15, 2016