EQ Board Calendar

2023 Equalization Board Timetable

  • July

    Assessor sends out notices of Assessor's assessed value (A.C.A. 26-23-203(2)(A)(A.C.A. 26-26-910). Notice advises property owner that they may apply to the EQ Board for adjustment from the Assessor's assessment, such application to be made on or before third Monday in August

    County Clerk's Office begins making appointments to go before the EQ Board

  • August 1

    (A.C.A. 26-27-309) First meeting of the EQ Board- organization meeting and begin equalization process according to the report laid before it. Assessor delivers real and personal assessment rolls to EQ (A.C.A. 26-26-716)

  • August 21

    Last day for property owner to make appointment for hearing before the Board based on the Assessor's notice of assessment (third Monday in August)(A.C.A. 26-27-317a)

  • September 29

    Last day for regular equalization meetings- Adjournment of regular session. (A.C.A. 26-27-311(a)(1)(A) (A.C.A. 26-27-309)

  • October 2

    1st day the Board may convene in special session, if necessary (A.C.A. 26-27-311(a)(1)(A)

  • October 9

    Second Monday in October, last day to file an appeal in County Court (A.C.A. 26-27-318(c)(1)

  • November 20

    Last day of special session of EQ Board (A.C.A. 26-27-311)

    Last date any assessment may be changed