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Tax Division

The Tax Division determines Ad Valorem Assessments for property tax purposes on public utilities and carriers.

About the Tax Division

The Tax Division of the Arkansas Public Service Commission is responsible for performing all functions and duties regarding the annual assessment, for property tax purposes, public utilities and carriers operating in Arkansas. The Division is governed by Ark. Code Ann. §§ 26-24-101 – 123, §§ 26-26-1601 – 1616, and §§ 26-26-1801 – 1803. The property tax revenue resulting from the assessments made by the Tax Division is a significant source of monetary support for the schools, cities, and counties of Arkansas. In addition, Arkansas Code Ann. §26-26-1616 provides for an Ad Valorem Trust Fund, which is funded from revenues resulting from the Tax Division’s assessments on carrier companies. The Ad Valorem Trust Fund is used to fund the Counties and Municipalities Section of the Division of Legislative Audit, the Assessment Coordination Department, and the Tax Division. The State Treasurer may transmit the remainder of the Fund to the respective counties in the state.

Motor Carrier Section

Utility Section

Contact Us

Matt Cavenar
Director, Tax Division
Mailing Address:
P.O Box 8021
Little Rock, Arkansas 72203-8021
Motor Carrier Line: (501) 682-1272
Utility Line: (501) 682-1231
Fax: (501) 682-6043
Physical Location:
Arkansas Public Service Commission
1000 Center Street
Little Rock, Arkansas 72201-4314
Phone: (501) 682-2051