The Tax Division of the Arkansas Public Service Commission 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:
- the county assessors for extension and collection of taxes at the local level or
- the Department of Finance and Administration for billing and collection.
The Tax Division of the Arkansas Public Service Commission does not bill or collect any property taxes.
Statistics
Title | Posted |
Ad Valorem Revenue FYE 2025 | 08/01/2024 |
Ad Valorem Revenue FYE 2024 | 07/01/2024 |
Ad Valorem Revenue FYE 2023 | 07/06/2023 |
Ad Valorem Revenue FYE 2022 | 07/01/2022 |
Ad Valorem Revenue FYE 2021 | 07/09/2021 |
Ad Valorem Revenue FYE 2020 | 07/02/2020 |
Ad Valorem Revenue FYE 2019 | 07/05/2019 |
Ad Valorem Revenue FYE 2018 | 07/03/2018 |
Ad Valorem Revenue FYE 2017 | 07/03/2017 |
Ad Valorem Revenue FYE 2016 | 08/04/2016 |
Ad Valorem Revenue FYE 2015 | 08/10/2015 |
Ad Valorem Revenue FYE 2014 | 07/15/2014 |
Ad Valorem Revenue FYE 2013 | 07/10/2013 |
Ad Valorem Revenue FYE 2012 | 07/10/2013 |
Ad Valorem Revenue FYE 2011 | 07/10/2013 |
Ad Valorem Revenue FYE 2010 | 07/10/2013 |
Ad Valorem Revenue FYE 2009 | 07/10/2013 |
Ad Valorem Revenue FYE 2008 | 07/10/2013 |
Ad Valorem Revenue FYE 2007 | 07/10/2013 |
Ad Valorem Revenue FYE 2006 | 07/10/2013 |
Ad Valorem Revenue FYE 2005 | 07/10/2013 |
Ad Valorem Revenue FYE 2004 | 07/10/2013 |
Ad Valorem Revenue FYE 2003 | 07/10/2013 |
Ad Valorem Revenue FYE 2002 | 07/10/2013 |