Behind on Property Taxes in Little Rock? How the Pulaski County Tax Sale Works

If you are behind on property taxes in Little Rock, you likely have more time than the notices make it feel like. Little Rock property tax delinquency follows a fixed Arkansas path: a missed October 15 deadline, a penalty, certification to the state, and only then a public sale. Each stage lasts a year or more, and you can still act at every one of them until a single cutoff.

This guide walks that path to the Pulaski County tax sale held by the Commissioner of State Lands (COSL). It shows what each stage costs and what you can still do, including the 2023 change that ended redemption after the sale.

How long can you be behind on property taxes in Little Rock?

A Little Rock house typically reaches a state tax sale only after at least four years of unpaid taxes. The COSL's director of real estate has said parcels go delinquent for two years before certification, then wait another two to two and a half years before a sale (THV11, 2024).

State law sets the floor under that wait. Taxes left unpaid for one year after the October 15 due date are forfeited to the state and certified to the COSL (Ark. Code Ann. § 26-37-101). The COSL's rules then bar a sale sooner than one year after certification (COSL Rules, 2023 edition).

In practice, one year past due means two missed October deadlines. Take the 2025 tax bill, which is payable in 2026. It becomes delinquent after October 15, 2026 (Pulaski County Treasurer, October 2026). If it is still unpaid after the next October 15, the parcel heads to certification.

The Arkansas timeline, from October 15 to the COSL sale

The Arkansas timeline has ten stops, and the owner keeps a way out at every stop until the redemption cutoff.

What a missed deadline costs in Pulaski County

In Pulaski County, a missed October 15 deadline adds a 10% penalty on the base tax right away, then interest that accrues daily at 10% a year. Real estate bills also pick up a $1.50 advertising fee (Pulaski County Treasurer FAQ, October 2026). The penalty comes from state law, which tells the collector to add 10% to every delinquent account (Ark. Code Ann. § 26-36-201).

Here is an illustrative example. The median Little Rock tax bill is about $1,665, on a median effective rate of 1.13% (Ownwell, April 2026). Ownwell puts that rate above both the Arkansas median of 0.81% and the national median of 1.02%.

• Base tax: $1,665
• 10% penalty: $166.50
• Advertising fee: $1.50
• One year of interest at 10%, figured on the base tax: about $167
• Rough balance after one year: about $2,000, before the next year's bill

These are estimates for illustration, not your figures. Once a parcel is certified, the COSL's total also includes its own fees and the cost of the sale notices. For an exact number, use your parcel number with the Treasurer before certification or with the COSL after it.

Mail timing matters too. The Treasurer counts mail postmarked October 15 and online payments made by 11:59 p.m. that day. Because mail may not be postmarked the day it is dropped off, the office suggests a postmark in person at the post office.

The homestead credit, the 5% cap, and the 65-plus freeze

If the house is your principal residence, three Arkansas programs can lower each year's bill. They do not settle an old balance, but they can make the next bills easier to keep current.

Homestead tax credit

Act 330 of 2025 raised the credit to up to $600 for assessment years beginning January 1, 2025, which are the bills due in 2026 (Act 330 of 2025). Act 174 of 2026 raises it to up to $675 for the bills due in 2027. You apply with the Pulaski County Assessor, and each owner may claim one homestead credit a year.

The 5% assessment cap

Amendment 79 limits how fast a homestead's taxable value can rise after a countywide reappraisal. The cap is 5% a year until the house reaches its full assessed value (Arkansas DFA, October 2026).

The age 65 or disabled freeze

Owners who qualify for the credit and are 65 or older, or disabled, can have the homestead's taxable assessed value frozen. The freeze applies at the next assessment date after the owner turns 65 or becomes disabled. The bill can still move if local millage rates change, and a freeze does not pass to the next owner when the house sells.

How the Pulaski County tax sale works

The Pulaski County tax sale is a public sale run by the Commissioner of State Lands, a statewide office, for certified parcels that were never redeemed. Once a parcel is certified, title vests in the state, though the COSL does not take possession of the house (COSL Rules, 2023 edition). The 2026 Pulaski County sale was held July 9, 2026, at 10:00 a.m. at the Wyndham in North Little Rock, 2 Riverfront Place (COSL sale catalog, read October 12, 2026).

The notices you should receive

The COSL publishes a notice of sale in a newspaper that circulates in the county. It also sends notice by certified mail to the owner, at the address the county certified, and to anyone with a recorded interest. If certified mail does not reach the owner of a homestead, a process server delivers notice at least 60 days before the sale (COSL Rules, 2023 edition).

A regular-mail reminder of the right to redeem goes out at least 30 days before the sale. Every notice goes to the address on county records, so keep that address current with the Treasurer.

The sale and the deed

At the Pulaski County tax sale, the starting price is the full amount owed: taxes, interest, penalties, and costs. The parcel goes to whoever pays the most at or above that amount, and the COSL issues a limited warranty deed. The COSL compares that deed to a quitclaim deed, since it transfers only the state's interest (COSL purchasing brochure, revised August 2025).

Some debts stay with the land. The COSL says city liens, improvement district taxes, and owners' association fees will most likely transfer to the new owner.

Parcels that do not sell

Thirty days after the public sale, unsold parcels move to the COSL's online list of unsold parcels (COSL Buyers Guide, October 2026). An owner can still redeem a parcel on that list. When the first online offer arrives, the COSL sends certified mail with the sale date, and the same 4 p.m. cutoff applies (COSL Rules, 2023 edition).

Can you redeem a house after the COSL sale?

No, you cannot redeem a house after the COSL sale. Since July 1, 2023, parcels sold through the COSL cannot be redeemed, whether at the public sale or from the online list of unsold parcels (COSL sale catalog, October 2026).

Before that change, owners had 10 business days after a sale to redeem. Act 241 of 2023 rewrote the sale statute, Ark. Code Ann. § 26-37-202, and moved the deadline to before the sale (Act 241 of 2023).

The 4 p.m. cutoff in practice

• Deadline: 4 p.m. Central on the last business day before the sale date.
• Money in hand: the COSL must receive the payment by then. Postmarks are not accepted.
• Full amount only: partial payments and incomplete petitions are refused and do not extend the deadline.
• Quotes last 30 days: a redemption total holds for 30 calendar days unless costs are added or the parcel sells.
• Certified funds near the end: within 30 days of the sale, pay by cash, card, electronic check, money order, or cashier's check.

You can redeem on cosl.org with a credit or debit card, with no paper petition needed. You can also pay in person at the COSL Real Estate Division, 7003 Valley Ranch Drive, Little Rock, or call 501-324-9422 for a petition. Anyone may redeem, and redeeming does not change who owns the house.

Can you sell a Little Rock house with back taxes?

Yes, you can sell a Little Rock house with back taxes at any point before the redemption cutoff, and the back taxes are typically paid from the sale proceeds at closing. A sale is one of three ways out, listed here from least to most involved.

1. Pay the Treasurer or redeem with the COSL

Paying is the least expensive way out. Before certification, you pay the Pulaski County Treasurer, where current taxes can go in installments but past-due taxes must be paid in full. After certification, you redeem through the COSL.

2. Use the credit or the freeze if you qualify

If the house is your homestead, confirm with the assessor that the credit is on file, and ask about the freeze if you are 65 or older or disabled. Both lower future bills, which can make an old balance easier to catch up on.

3. Sell before the cutoff

If paying is not realistic, a sale can turn the house's value into the payoff. The title company orders a payoff from the Treasurer, or a redemption total from the COSL, and pays it from the proceeds at closing. The Treasurer even posts a Title Company Request Form for that purpose.

Timing is the one firm limit. Once a COSL sale date is set, the closing must deliver the redemption payment before 4 p.m. on the last business day before that date.

Where a cash sale fits

Propcash is a direct cash homebuyer. We buy Little Rock houses as-is, sign the purchase contract as the buyer, and make one written cash offer with the reasoning shown. There are no agent commissions, no fees, and no closing costs charged to you.

With back taxes, the closing follows the payoff. Once the Treasurer or the COSL calculates the amount, the title company pays it from the proceeds. Propcash cannot stop a COSL sale; only the redemption payment does that, and a closing can be its source. See how we buy houses for cash in Little Rock.

A sale is not always the right move. If you can pay the Treasurer or the COSL, that costs less than any sale. If the house shows well and time allows, listing with a local agent may net you more, and we will say so. If a sale fits, you can get a cash offer and take your time, since our offers stand.

What happens after the sale: excess proceeds

After a COSL sale, the former owner has no right to redeem, and the only money left to claim is any excess proceeds. That is the money collected above the taxes, penalties, interest, fees, and costs. A former owner may claim it one year after the sale (COSL Buyers Guide, October 2026).

To claim it, you must prove you owned the parcel at the time of the sale. You also sign a deed of release giving up any claim to the parcel. Contact the COSL a year after the sale for the paperwork, or start on its excess proceeds page.

A public sale starts at the amount owed, not at what the house is worth. Any excess depends on what the buyer pays that day, and it arrives a year later.

If you believe you never received proper notice, take that question to an Arkansas attorney. The COSL describes a 90-day litigation period that begins when the deed is issued (COSL purchasing brochure, revised August 2025).

Heirs, mortgages, and what the house is worth

Heirs and lenders can each step in before the cutoff, because anyone may redeem a certified parcel. Heirs often inherit the tax bill along with the house, and an heir can pay the COSL before probate is finished. Selling usually requires the legal authority to sign a deed, and our guide to selling an inherited house in Little Rock covers the Pulaski County probate side.

If you have a mortgage, a lender whose mortgage is recorded is an interested party entitled to notice of the sale (COSL Buyers Guide, October 2026). Many loans let the lender pay overdue taxes and add them to your balance, so check your loan papers. A mortgage foreclosure runs on its own, shorter clock, and our guide to foreclosure timelines in Little Rock walks through it.

What you keep from a sale depends mostly on the house's value. Little Rock's median sale price was $296,609 for the three months ending September 2026, up 15.0% from a year earlier (Redfin, September 2026).

Zillow measures the typical value of all houses, sold or not. Its index for Little Rock was $221,588 for August 2026, up 3.7% from a year earlier (Zillow ZHVI, August 2026). Compare the figure that fits your house with the payoff on your statement. Our Little Rock housing market 2026 guide goes deeper, and our Arkansas page covers the rest of the state.

Frequently Asked Questions

What happens if you miss the October 15 property tax deadline in Little Rock?

The Pulaski County Treasurer adds a 10% penalty on the base tax, a $1.50 advertising fee on real estate, and interest that accrues daily at 10% a year. If the taxes stay unpaid for a year past the due date, the parcel is forfeited and certified to the Commissioner of State Lands. A public sale can follow no sooner than one year after certification.

When is the Pulaski County tax sale?

The Commissioner of State Lands sets a sale date for each county and posts it in the sale catalog on cosl.org. The 2026 Pulaski County tax sale was held July 9, 2026, at 10:00 a.m. at the Wyndham in North Little Rock, 2 Riverfront Place. Check the catalog for the next date, since the list of parcels can change at any time.

Can you redeem a house after a COSL tax sale in Arkansas?

No, a house cannot be redeemed after a COSL tax sale in Arkansas. Since July 1, 2023, parcels sold through the Commissioner of State Lands cannot be redeemed, whether they sold at the public sale or from the online list of unsold parcels. The last chance to redeem is 4 p.m. Central on the last business day before the sale, with payment in hand and no postmarks accepted.

Can you sell a Little Rock house that owes back taxes?

Yes, you can sell a Little Rock house that owes back taxes. The title company gets the payoff from the Pulaski County Treasurer, or a redemption total from the COSL if the parcel is certified, and pays it from the proceeds at closing. If a COSL sale date is set, that payment has to reach the COSL before 4 p.m. on the last business day before the sale. A direct cash homebuyer such as Propcash can close once that payoff is calculated.

Does the former owner get any money from a COSL tax sale?

Possibly, because a former owner can claim excess proceeds after a COSL tax sale. Money collected above the taxes, penalties, interest, fees, and costs is called excess proceeds, and a former owner may claim it one year after the sale. The claimant must prove ownership at the time of the sale and sign a deed of release giving up any claim to the parcel.