Property Exemption Application – Pulaski County, AR

The Property Exemption Application is the Pulaski County Assessor's Office form on which a requesting organization asks for a specific property to be recognized as exempt from taxation under the categories listed on the form.

The form cites the Constitution of the State of Arkansas, Article 16, Section 5B. It lists the properties exempt from taxation under that provision: public property used exclusively for public purposes; churches, used as such; cemeteries, used exclusively as such; school buildings and apparatus; libraries and grounds used exclusively for school purposes; and buildings, grounds and materials used exclusively for public charity.

Three rules are printed on the form itself:

• Exemptions apply only to General Taxes, not to Specials.
• Exemption follows the use of the property, not non-profit status. 501(c)(3) non-profit status does not give automatic exemption status.
• A separate application is required for each exemption request.

The form has five sections, A through E, plus a signed affirmation. They cover the requesting organization, the physical address of the property, whether the property is real estate or business personal property, the exemption category, and the reason for the request. The Assessor's page lists this form as the Exemption Application, next to the Homestead Application, among its printable forms.

An organization that wants a property it uses to be exempt from taxation applies on this form. The form calls the applicant the Requesting Organization and asks for a contact person. The property must be used for one of the categories printed in Section D:

• church;
• cemetery;
• school building and apparatus;
• library and grounds;
• building, grounds and materials used exclusively for public charity;
• public property used as such.

Use of the property is what counts. The form states that exemption follows the use of the property, not non-profit status, and that 501(c)(3) status does not give automatic exemption status. Exemptions apply only to General Taxes, not to Specials.

File one application for each exemption request. An organization with several properties, or asking for exemption on both real estate and business personal property, needs a separate application for each request.

The affirmation at the bottom is signed by an officer or agent of the organization, who prints their name and gives a title. The form also states that an application is rejected if the affirmation is not signed.

File the application when an organization wants to request an exemption for a property. The form prints no deadline, filing window or renewal rule, so ask the Assessor's Office at (501)-340-6170 about timing for your request.

The form does say that incomplete applications are rejected, so every section, A through E, must be filled in before you send it. It also says that an application without a signed affirmation is rejected. A separate application is required for each exemption request, so prepare one form per property and per exemption you are asking for.

The Pulaski County Assessor's page for printable forms says the Exemption Application may be submitted by mail, by fax or in person.

• By mail: send the signed form to the Pulaski County Assessor's Office, 201 South Broadway, Suite 310, Little Rock, AR 72201, the address printed in the form's header.
• By fax: the Assessor's page lists fax (501) 340-8813 for submitting this form. The form's header prints a different office fax number, (501) 340-6009, so confirm which to use by calling the office.
• In person: deliver it to the Assessor's Office at the same address.

For questions, the form lists the office phone as (501)-340-6170 and the website as www.pulaskicountyassessor.net. Attach copies of any documents that could assist with your request, as Section E asks. Neither the form nor the Assessor's page mentions a fee. FillingPDF lets you fill out and download the PDF; submission follows the channels above.