File a Petition with the Arkansas Tax Appeals Commission

A taxpayer can appeal to the Arkansas Tax Appeals Commission in more than one way. Choose whichever method works best for you — the requirements are the same.

File electronically (recommended). The fastest way to file electronically is by clicking the Commission’s Online Petition Form. You can access the form by clicking the link on the left. A petition filed online is considered received the same day you submit it, giving you until midnight on the deadline date. Be sure to click Submit to complete the filing. If you file online, you do not need to also mail us the paper petition.

File on paper. You may instead use the Commission’s official petition forms, which can be printed and completed by hand or filled in online and then printed. You may also use the Appeal Petition form that the Arkansas Department of Finance and Administration (DFA) included with its notice. Mail or deliver your paper petition to:

Arkansas Tax Appeals Commission
900 West Capitol Avenue, Suite 310
Little Rock, AR 72201

Include your supporting documents. With your petition, submit a copy of the DFA notice you are appealing — such as a Notice of Proposed Assessment — along with any other documents or information you want the Commission to consider. The Commission is independent from the DFA and does not have access to DFA’s records, so you must provide everything you want reviewed. Keep a copy of any petition and documents you send by U.S. Mail or carrier service.

Meet the deadline. Your petition must be filed within the applicable deadline, which the Commission cannot extend. For most appeals, the deadline is ninety (90) days from the DFA action or decision; some expedited appeals allow as few as three days. Read your DFA notice carefully — it should state the deadline that applies to your case.

Mailing and postmark. A petition sent through the United States Postal Service (not a commercial delivery or courier service) can be treated as filed on its postmark date when that date is needed to meet the deadline. For U.S. Mail, keep proof of mailing, such as a receipt showing the postmark date.

No filing fee. There is no fee to file, regardless of the method you choose. Once your petition is filed, the Commission will assign a docket number and send a case notification to both you and the DFA.

REMINDER: LATE PETITIONS WILL BE REJECTED. Pay close attention to the deadlines.

Questions? Contact the Commission at 501-682-2741 or email [email protected].