The Arkansas Real Property Tax Affidavit of Compliance Form is an Arkansas Department of Finance and Administration (DFA) form that the Pulaski County Circuit and County Clerk lists on its forms page as the Property Tax Compliance Form. It records a real property transfer and certifies, under penalty of false swearing, that documentary stamps in the legally correct amount are on the instrument, or it names one exemption. If you searched for Pulaski County property tax, note that this form deals with the transfer instrument, not an annual tax bill. On FillingPDF you can fill out the form online and download or print the completed PDF; the official PDF is published for the Clerk's office at the URL given on this page.
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What is Arkansas Real Property Tax Affidavit of Compliance Form?
The Arkansas Real Property Tax Affidavit of Compliance Form is an Arkansas Department of Finance and Administration (DFA) affidavit in which the requestor certifies, under penalty of false swearing, that documentary stamps in the legally correct amount are on a real property transfer instrument.
The Pulaski County Circuit and County Clerk lists the same document as the Property Tax Compliance Form, under Real Estate on its all-forms page. The printed revision is R 01/02/13.
The form collects:
- the name and address of the grantee (purchaser) and of the grantor (seller);
- the date of the real property transfer, as reflected on the transfer instrument;
- the name of the county where the property is located;
- the amount of the full consideration for the transaction;
- either "Tax is due", with the value of the documentary stamps, or "No tax is due", with a reason.
For "No tax is due" you choose Family or Gift or Consideration, or one exemption from a printed list. The list covers, among others, transfers to or from government bodies, instruments securing a debt, corrections of recorded instruments, leasehold-only conveyances, timber deeds, divorce property divisions, certain business-entity conveyances and a beneficiary deed under ACA 18-12-608. An Other (Explain) line is available.
The form has no lines for property assessment or an annual tax bill.
Who needs to file Arkansas Real Property Tax Affidavit of Compliance Form?
The person requesting a transfer of real property in Arkansas completes this affidavit. It names both the grantee (purchaser) and the grantor (seller), and the signature line is labeled "Signature of Requestor".
The form is used in two ways:
- Tax is due: you enter the value of the documentary stamps placed on the instrument.
- No tax is due: you check Family or Gift or Consideration, or check one exemption from the printed list.
Some exemptions carry conditions printed on the form. The exemption for a home financed by the Federal Housing Administration, Department of Veterans Affairs or USDA Rural Development applies only if the sale price is within the limit printed on the form and the seller files a sworn statement by the buyer with the county recorder of deeds. The exemption for conveying land between a business entity and its shareholder, partner or member covers only transfers incident to organization, reorganization, merger, consolidation, capitalization, asset distribution or liquidation.
The form instructs you to check only one exemption. It does not say that anyone else may sign for the requestor.
When to file Arkansas Real Property Tax Affidavit of Compliance Form
The triggering event is a transfer of real property by an instrument. The form asks for the date of the transfer "as reflected on the transfer instrument", and its certification says the documentary stamps or documentary symbol are placed on that instrument, so you complete the affidavit for the instrument being transferred.
No separate due date is printed on the form. For a transfer closing on a particular date, ask the Pulaski County Circuit and County Clerk how the affidavit should accompany the instrument; the Clerk lists the form among its Real Estate forms at https://pulaskiclerkar.gov/about-us/all-forms/.
Documents you need
- Sworn statement by the buyer, filed with the county recorder of deeds by the seller, only if you claim the exemption for a home financed by the FHA, Department of Veterans Affairs or USDA Rural Development. It must say neither the buyer nor the buyer's spouse has owned a home within three years of closing, and it must state the sale price.
- A written explanation on the Other (Explain) line, only if you check Other instead of a listed exemption.
How to fill out Arkansas Real Property Tax Affidavit of Compliance Form
Enter grantee and grantor names
Write the Grantee (Purchaser) Name and the Grantor (Seller) Name in the fields at the top of the form.
Enter both addresses
Fill in the Grantee (Purchaser) Address and Grantor (Seller) Address, including city, state and ZIP code for each.
Enter the date of transfer
Enter the date of the real property transfer exactly as it is reflected on the transfer instrument.
Name the county
Write the name of the county where the property is located.
Enter the full consideration
Enter the amount of the full consideration for the transaction.
Choose tax due or no tax due
If tax is due, enter the value of the documentary stamps. If no tax is due, check Family or Gift or Consideration, or go to the exemption list.
Check one exemption if it applies
Check only one exemption from the printed list. If none fits, check Other (Explain) and write the explanation.
Print name, sign and date
Under the certification, print your name, sign as requestor and enter the date.
Review and download the PDF
Check the names, date, county and exemption, then download or print the completed PDF from FillingPDF and deliver it as described under How to submit.
How to submit Arkansas Real Property Tax Affidavit of Compliance Form
The printed form names no mailing address, portal or appointment rule. The Pulaski County Circuit and County Clerk lists it as the Property Tax Compliance Form under Real Estate on its all-forms page, https://pulaskiclerkar.gov/about-us/all-forms/, and the PDF itself is published at https://media.ark.org/pulaskiclerk/REPropertyTaxComplianceForm.pdf.
- Clerk's office: contact the Pulaski County Circuit and County Clerk to confirm how it takes the signed affidavit with your transfer instrument.
- FHA, VA or USDA Rural Development exemption: the form says the seller files the buyer's sworn statement with the county recorder of deeds.
Sign and date the affidavit before you deliver it. FillingPDF lets you fill out and download the PDF; submission follows the Clerk's channels.
Common mistakes to avoid
- Checking more than one exemption; the form says to check one exemption.
- Signing the certification when documentary stamps or a documentary symbol in the legally correct amount are not on the instrument.
- Leaving the county name or the date of transfer blank; the date must be the one reflected on the transfer instrument.
- Checking Other (Explain) and leaving the explanation line empty.
- Claiming the FHA, VA or USDA Rural Development home exemption without the buyer's sworn statement being filed with the county recorder of deeds.
- Mixing up grantee and grantor: the purchaser is the grantee and the seller is the grantor.
- Submitting the affidavit without printing the requestor's name or without a signature and date.
Frequently asked questions
What is the Arkansas Real Property Tax Affidavit of Compliance Form?
It is a DFA affidavit in which the requestor certifies, under penalty of false swearing, that documentary stamps or a documentary symbol in the legally correct amount are on a real property transfer instrument. The Pulaski County Clerk lists it as the Property Tax Compliance Form.
Is this the form to pay Pulaski County property tax?
No. The form records a real property transfer, the consideration and the documentary stamps or exemption. It has no lines for a property assessment or an annual tax bill, so it does not replace paying a yearly Pulaski County property tax bill.
Can I claim more than one exemption on this form?
No. The form tells you to check one exemption. If your transfer does not fit any listed exemption, check Other (Explain) and write the explanation on the line provided.
Do I need to attach a document to the Property Tax Compliance Form?
Only for one exemption. For a home financed by the FHA, Department of Veterans Affairs or USDA Rural Development, the seller files the buyer's sworn statement with the county recorder of deeds, giving the sale price and stating the buyer and spouse have not owned a home within three years.
Who signs the Arkansas Real Property Tax Affidavit of Compliance Form?
The requestor prints their name, signs and dates the form under the certification. By signing, the requestor swears, under penalty of false swearing, that the documentary stamps or symbol in the legally correct amount are on the instrument.
Where do I turn in the Property Tax Compliance Form in Pulaski County?
The form prints no address or channel. The Pulaski County Circuit and County Clerk lists it under Real Estate at https://pulaskiclerkar.gov/about-us/all-forms/, so ask that office how it takes the signed affidavit with your transfer instrument.
Can I fill out this form online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the affidavit with the Clerk or the DFA; you deliver it through the Clerk's channels.
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