Sell Inherited Property in Arkansas

• Arkansas has no state estate tax and no inheritance tax. If heirs sell for more than the stepped-up basis, federal capital-gains rules may apply, and any taxable gain reported on the sale should also be checked for Arkansas income-tax treatment.
• A surviving spouse may keep rights in the family home even when a will says otherwise. Arkansas dower and curtesy, constitutional homestead, and family allowances can survive a contrary will and can limit a sale, though the exact rights depend on whether there are children, how long the marriage lasted, how the property is classified, and whether the rights were timely claimed.
• A qualifying homestead may be excluded from the small-estate cap. Arkansas’s small-estate affidavit uses a $100,000 limit, but the homestead and statutory allowances are excluded from that calculation, so some estates whose main asset is the residence can avoid full probate if the statutory conditions are met.
• Owning the property is not the same as being able to sell it. Real estate can vest in the heirs at death, but marketable title may still require probate, a small-estate affidavit and deed of distribution, a spouse’s dower release or assignment, or a court order before a title company will insure a buyer.
• A recorded beneficiary deed can avoid probate and may limit Medicaid recovery. A properly recorded Arkansas beneficiary deed can pass real estate outside probate, and Act 570 of 2021 may limit Arkansas Medicaid estate recovery against the beneficiary-deed interest. It does not erase mortgages, tax liens, Medicaid questions outside the statute, or other recorded encumbrances.

Whether inherited Arkansas property needs probate depends first on how title was held, and for a married owner on whether a surviving spouse has dower and homestead rights to clear. Property that passed by a recorded beneficiary deed, a valid joint tenancy with right of survivorship, tenancy by the entirety, or a trust generally transfers outside probate. Solely owned property, and a deceased co-owner’s share of property held as tenants in common, generally needs probate or one of the alternatives below.

Here is how the common ownership types break down:

• Sole ownership: Probate or an alternative. Passes by will or intestacy and needs a court process or a small-estate affidavit to clear title.
• Tenancy in common: Probate or an alternative for the deceased owner’s fractional share. It does not pass automatically to the other co-owners.
• Joint tenancy with right of survivorship: Usually no probate, if survivorship was validly created. For deeds signed after July 15, 1991, the deed must expressly create the right of survivorship, or the co-ownership defaults to tenancy in common.
• Tenancy by the entirety (married co-owners): Usually no probate. Passes to the surviving spouse.
• Beneficiary (transfer-on-death) deed: No probate, if the deed was recorded before death.
• Trust: No probate. Distributed by the trustee under the trust terms.
• Small-estate affidavit may be available: Even without one of the transfers above, a qualifying estate may avoid full probate using the small-estate affidavit described below.

One Arkansas point matters before you go further: under state law, real property generally vests in the heirs immediately at death, subject to the personal representative’s right to use or sell it to pay claims and administer the estate. Immediate vesting means the heirs hold title soon after death, but it does not mean the title is marketable. A buyer’s title company will still want to see that probate, a small-estate affidavit, a dower release, or a court order has cleared the chain before it insures the sale.

Arkansas is a common-law, separate-property state, not a community-property state, and it has no state estate tax and no inheritance tax. Probate is handled in the circuit court, probate division, of the county where the decedent lived.

What makes Arkansas distinctive for inherited real estate is that it still uses common-law dower and curtesy, layers a constitutionally protected homestead on top, and has not adopted the Uniform Probate Code, so heirs should not expect the informal-probate shortcuts used in some other states. Arkansas does have its own simplified transfer paths, covered below, and for help weighing your options once title clears, see our guide to best way to sell inherited property.

Four Arkansas rules matter most for inherited real estate sales, and the first three drive most sales.

• Dower and curtesy plus a constitutional homestead. A surviving spouse and minor children hold protections in the residence that can survive a contrary will and can limit who has authority to sell. These rights are unusually strong, but the exact share depends on the facts (Ark. Code Ann. § 28-11-301; Ark. Const. art. 9; Ark. Code Ann. § 16-66-210).
• A small-estate affidavit that excludes the homestead. Arkansas caps the small-estate path at $100,000, but the value of the homestead and statutory family allowances is excluded from that calculation, so a qualifying family home may not count against the limit (Ark. Code Ann. § 28-41-101).
• Beneficiary deeds with a Medicaid-recovery limit. A beneficiary deed recorded before death can pass real estate outside probate, and Act 570 of 2021 may limit Arkansas Medicaid estate recovery against the beneficiary-deed interest.
• Rural land and mineral fractionation. Across the Fayetteville Shale, the Arkoma Basin, and Smackover-related oil and gas areas, severed mineral interests and rural family land passed down through several generations of heirs can splinter into many small fractional shares, which often takes curative title work to resolve.

For the statute text on Arkansas dower and curtesy, see the Arkansas Code on dower and curtesy.

How title was held controls whether inherited Arkansas property passes through probate and who has authority to sign a deed. The signature Arkansas rule is that survivorship is not assumed: for deeds signed after July 15, 1991, the right of survivorship must be expressly stated, or co-owners are treated as tenants in common, whose shares pass through probate rather than to the surviving co-owner.

The beneficiary deed affects inherited real estate directly. The owner keeps full control during life and can sell or revoke at any time. The deed is valid only if recorded before the owner’s death in the county where the property sits, and it cannot be revoked or changed by the owner’s will.

If the owner signed more than one beneficiary deed for the same property, the one signed last before death controls, regardless of the order they were recorded. The beneficiary takes the property subject to every existing mortgage, lien, contract, and oil, gas, or mineral lease (Ark. Code Ann. § 18-12-608). You can read the Arkansas beneficiary-deed statute for the full requirements.

When someone dies without a will in Arkansas, the children and their descendants inherit the entire heritable estate, subject to the surviving spouse’s separate dower or curtesy and homestead rights. The surviving spouse’s familiar one-third is usually a dower or curtesy right (Ark. Code Ann. § 28-11-301), not a slice handed out by the intestacy statute itself. It is a separate right that attaches on top of whatever the intestacy statute distributes, which is why the home so often cannot be sold without the spouse’s participation.

The general order of intestate descent runs: children and their descendants first; then, only if there are no descendants, the surviving spouse; then parents; then siblings and their descendants; then more remote relatives; and finally, only if no heir can be found, the property passes under the state’s backstop statute.

The table below summarizes the surviving spouse’s position in the most common situations. It is a simplified overview, not a substitute for a fact-specific review, because the no-descendants result in particular turns on how the land is classified.

Several Arkansas-specific rules sit on top of that order:

• An heir must survive by 120 hours. Someone who does not outlive the decedent by at least 120 hours, shown by clear and convincing evidence, is treated as having died first, unless that result would cause the estate to escheat (Ark. Code Ann. § 28-10-202).
• Children and relatives. Adopted children inherit the same as biological children, posthumous children inherit as if born during life, and half-blood relatives inherit as whole blood. A child born outside marriage can inherit from the father only through one of the qualifying pathways in the statute. Stepchildren and unmarried partners do not inherit under intestacy unless legally adopted.

A clean Arkansas probate commonly takes about nine to twelve months, and the creditor claim period sets the practical minimum because the estate generally cannot close until it runs. Arkansas has not adopted the Uniform Probate Code, so the main court process is a single supervised administration rather than the informal-versus-formal split some states use. For the broader mechanics of a probate sale, see our complete guide to selling property through probate.

A typical formal administration follows this path:

1. File and appoint. A petition is filed in the circuit court, probate division, of the county where the decedent lived, and the court appoints an executor named in the will or an administrator if there is no will.
2. Notify creditors. The personal representative publishes notice, and creditors generally have six months from first publication to present claims (Ark. Code Ann. § 28-40-111; § 28-50-101).
3. Inventory the estate. An inventory is generally due within two months of appointment (Ark. Code Ann. § 28-49-110).
4. Sell or distribute. Selling estate real property generally requires either a power of sale in the will or a court order, covered in the sale-authority section below.

Two deadlines catch families off guard. A will generally must be filed within five years of death (Ark. Code Ann. § 28-40-103(a)). And if the person who died was married, the surviving spouse’s dower or curtesy can be claimed on a one-year timeline that affects when title clears, covered in the surviving-spouse section below.

How the will was prepared also affects the timeline. Arkansas recognizes handwritten (holographic) wills, but they generally must be proved by the handwriting testimony of three credible, disinterested witnesses, which can slow things down and invite challenges (Ark. Code Ann. § 28-25-104). A will made self-proving with a notarized affidavit can usually be admitted without tracking down the witnesses, which speeds probate (Ark. Code Ann. § 28-25-106).

Probate filings commonly arise in Pulaski County for Little Rock estates, Benton and Washington Counties for Northwest Arkansas homes, Garland County for retiree-owned homes, and rural counties where land or mineral interests are involved. Some Arkansas probate cost categories are set by statute or court schedule, but the total cost can vary with creditor claims, disputes, appraisals, bond, publication, court-sale work, and title issues.

The Arkansas statutory markers that shape the timeline are: 45 days before a small-estate affidavit can be filed; 2 months for the inventory after appointment; 3 months for the creditor claim window for real property under the small-estate affidavit; 6 months for the creditor claim window in a formal administration; 1 year as the deadline that lets a surviving spouse petition to have dower or curtesy assigned; and 5 years as the outer limit to file a will for probate.

In a formal Arkansas administration, a personal representative usually needs either a valid power of sale in the will or a court order before selling estate real property. When the sale proceeds under court authority, the personal representative petitions the court, which can order the sale, mortgage, or lease of estate real property, including timber and oil, gas, or mineral interests, sets a hearing, and directs notice to interested persons before approving the sale (Ark. Code Ann. § 28-51-301).

In practice, a buyer of estate property should expect a petition, notice, and court approval as part of the timeline, unless the will gave the personal representative the power to sell without a court order. Often a property can be marketed while authority is being arranged, but a buyer’s closing will usually depend on the power of sale or the court order being in place. If heirs disagree during a formal administration, the court may still authorize a sale when statutory grounds are met, but disputes can add notice, hearing, objection, and confirmation delays. For the full set of duties involved, see our guide to what a personal representative needs to do to sell inherited property.

The right path depends on whether a transfer was set up before death, whether the estate qualifies for the small-estate affidavit, and whether a title company will insure the chosen path. Selling often makes sense when the home is vacant and carrying costs are mounting, when co-heirs do not agree, when repairs are more than the family wants to take on, when an out-of-state heir cannot manage the property, when the estate needs cash to pay claims, or when a spouse, homestead, or fractional-title complication makes a conventional listing slower.

The transfer options, roughly fastest to slowest, are:

• Beneficiary (transfer-on-death) deed. If the owner recorded one before death, the property passes outside probate to the named beneficiary, who then clears title and can sell (Ark. Code Ann. § 18-12-608).
• Small-estate affidavit. Available when at least 45 days have passed since death, no personal representative is pending or appointed, and the value of the estate, less encumbrances, does not exceed $100,000, excluding the homestead and statutory allowances. The filing fee is $25, with $5 per certified copy. This path avoids appointing a personal representative in qualifying estates, but it can still require court involvement if a creditor presents a claim or someone refuses to transfer the property. For real property, the affidavit is not sale-ready the day it is filed: the distributee must publish notice within 30 days, wait through the three-month claim period, resolve any presented claims, and only then issue a deed of distribution and notify the county assessor (Ark. Code Ann. § 28-41-101; § 28-41-102). If a claim is presented within the three-month window and is not otherwise satisfied, the distributee must open a full administration. You can read the Arkansas small-estate statute for the full conditions.
• Affidavit of heirship. This is a customary title-industry tool, not a statutory transfer. It identifies the heirs in the county records but does not by itself pass title, so the heirs it names must still sign a deed. Title companies will sometimes insure on it for a clean chain after a number of years have passed.
• Formal administration. The full supervised process described above, used when there is a contested estate, unpaid debts, or no simpler path.
• Court-approved sale by the personal representative. Within a formal administration, the personal representative sells the real estate under court authority or under a power of sale in the will (Ark. Code Ann. § 28-51-301).

The table below compares the paths by what matters most when you are deciding whether and how to sell.

Because the homestead and statutory allowances are excluded from the $100,000 calculation, an estate whose main asset is the family residence can sometimes use the small-estate affidavit even when the home is worth well above the cap. For example, if the estate’s main asset is a qualifying Arkansas homestead and the non-homestead assets, less encumbrances, are under $100,000, the estate may fit the small-estate affidavit path even if the residence itself is worth more than $100,000. Whether it qualifies still depends on the home meeting the homestead definition, the non-homestead assets staying within the limit, the publication and creditor steps, and whether the title company will insure the transfer.

Even when Arkansas law allows a particular transfer path, a buyer’s title company may still require additional affidavits, a spouse’s release, proof of heirship, proof of publication, tax clearance, a Medicaid release, or a court order before it will insure the sale. Arkansas inherited-property sales often move slower when title is reviewed for the first time at closing.

Arkansas protects a surviving spouse through several rights that can overlap on the same residence and that can survive a contrary will: dower or curtesy, the constitutional homestead, statutory family allowances, and a short period of rent-free occupancy. These protections are unusually strong, but they are not automatic. Most must be claimed, several run on deadlines, and the exact result depends on the facts. For a surviving spouse weighing whether and how to sell, see our guide to selling a house after the death of a spouse.

Dower and curtesy give a surviving spouse a life estate or other statutory interest in the deceased spouse’s real property, with the exact interest depending on whether there are descendants, how the land is classified, and whether the right was waived or released. When a married person dies leaving a child or children, the surviving spouse is generally entitled to a life estate in one-third of the real property the decedent owned during the marriage, unless that right was relinquished in proper legal form (Ark. Code Ann. § 28-11-301).

When there are no descendants, the surviving spouse’s share is larger, and whether it is a fee interest or a life estate depends on whether the land was a new acquisition or came down from a blood ancestor (Ark. Code Ann. § 28-11-307). Dower and curtesy can also reach property the decedent sold during the marriage without the spouse joining, though a long-recorded conveyance can cut off that claim after a set period. Because these rights can survive a will, they often determine who must sign before an inherited home can be sold. Arkansas law also lets a surviving spouse petition the circuit court to have dower or curtesy formally assigned if it has not been assigned within one year after death, or within three months after a written demand (Ark. Code Ann. § 28-39-303). Unassigned dower or curtesy can hold up marketable title, because a title company may require the spouse’s release or assignment, a court order, or the spouse’s participation in the sale before it will insure a buyer’s deed.

Arkansas homestead protection can shield a qualifying residence for a surviving spouse and minor children, but the right depends on occupancy, acreage limits, creditor exceptions, and a probate procedure. The protection is set in the state constitution, so it cannot simply be repealed by statute.

It applies to a residence the decedent owned and occupied, within acreage limits of up to 160 rural acres or up to 1 urban acre, and it carries acreage floors that protect a core of the property regardless of its dollar value (Ark. Code Ann. § 16-66-210(c)). The homestead is protected from most creditors, with exceptions such as purchase-money debt, certain improvement liens, and taxes, and it passes for the benefit of a surviving spouse and minor children (Ark. Const. art. 9). A surviving spouse generally has the use of the homestead, and where there are minor children the rents and profits are shared on terms set by statute (Ark. Code Ann. § 28-39-201).

Even when Arkansas homestead rights exist, a probate court may still need a petition, property description, appraisal, or reservation order before the right is reflected clearly enough for administration or sale (Ark. Code Ann. § 28-39-202 through § 28-39-207). Out-of-state heirs and even their advisors often overlook this step and discover the gap only when they try to clear title for a sale.

Arkansas gives the surviving spouse and minor children a set of allowances that are cumulative with dower, curtesy, and homestead. These generally include a personal-property allowance, an allowance for household furnishings where the spouse was living with the decedent, and a short-term sustenance allowance, each set by statute (Ark. Code Ann. § 28-39-101). If some of the decedent’s minor children are not the surviving spouse’s children, the personal-property allowance is split between the spouse and those children.

Separately, a surviving spouse generally may live in the couple’s main residence rent-free for a short statutory period after death, and may remain in the family home until dower is assigned (Ark. Code Ann. § 28-39-102; § 28-9-206(b)(2)). These occupancy rights stack on top of the protections above.

Yes, if eligible and timely elected, a surviving spouse may take against the will and claim statutory dower or curtesy, homestead, and allowances as if there had been no will (Ark. Code Ann. § 28-39-401). Arkansas does not use a modern elective-share percentage; the spouse instead claims those statutory rights.

This generally requires a marriage that lasted more than one year, which is a different threshold from the three-year rule for the intestate share, and the election must be made in writing and filed with the court within the time the statute allows after the will is admitted. In some Arkansas estates, several of these protections overlap on the same residence at once, so a title company may need confirmation of which rights were claimed, released, assigned, or resolved before it will insure a sale. This is especially fact-dependent when there are minor children, children from another relationship, prior conveyances, or creditor claims. Whether dower or curtesy reaches assets held in a revocable trust is not well settled in Arkansas case law, so treat that question as unsettled and get Arkansas-specific advice if a trust is involved.

Arkansas has no state estate tax and no state inheritance tax, and no separate state gift or generation-skipping tax. The only death tax that can reach an estate is the federal estate tax, which affects only high-value estates and is separate from Arkansas law. For a broader overview, see our complete guide to inherited property taxes.

Arkansas does not impose a separate capital-gains tax that is unique to inherited property. Inherited property generally receives a federal stepped-up basis to its fair-market value on the date of death, and Arkansas follows federal basis rules, so taxable gain is generally measured against that stepped-up value rather than what the decedent originally paid.

If the sale produces a taxable gain, that gain may be reported for both federal purposes and Arkansas income-tax purposes, so it is worth confirming the Arkansas treatment of any reported gain. Estate income during administration is generally reported by the beneficiaries on their own Arkansas returns. For how the federal stepped-up basis works in general, see our guide to capital gains tax on inherited property.

Inheriting Arkansas property does not trigger a special inheritance-reassessment system like some states use, but an heir should confirm with the county assessor whether the homestead credit, the Amendment 79 cap, or an age or disability assessment freeze continues, must be reapplied for, or resets after the transfer.

Under Amendment 79, the taxable value of a homestead can rise only 5% per year, but that cap and the related assessment freeze for owners who are 65 or older or disabled do not pass to a new owner by sale or transfer. An heir who lives in the home should reapply for the homestead property tax credit through the county assessor; that credit is up to $500 per year and increases to up to $600 beginning with 2026 tax bills. You can confirm the current figures on the Arkansas DFA property tax relief page.

To sell inherited Arkansas property, the title company needs proof of who has authority to sign the deed, and that depends on how the property is passing. If the decedent was married, the surviving spouse’s dower or curtesy generally needs to be released, assigned, or otherwise resolved before the title company will insure a buyer. The signer may be the personal representative, the trustee, the surviving spouse, a beneficiary-deed grantee, all of the heirs or distributees, or a court-authorized seller.

Before an Arkansas inherited property can close, gather these items:

• Death certificate
• Most recent recorded deed
• Will, trust, or no-will determination
• Letters testamentary or administration, if probate is open
• Court order or will power of sale, if a personal representative is selling
• Small-estate affidavit, proof of publication, and deed of distribution, if using the affidavit path
• Spouse release, assignment, or court order for dower, curtesy, or homestead issues
• Mortgage, tax, Medicaid, and lien payoff information
• Mineral deed, lease, or curative title documents if severed interests are involved

For a full walk-through of these items, see our complete checklist of documents you need to sell inherited property.

The table below shows who typically signs the deed by property path and what the title company generally needs.

A few Arkansas-specific closing points are worth keeping on your checklist. Where there is a surviving spouse, expect the title company to want a dower or curtesy release, an assignment, or a court order before closing (Ark. Code Ann. § 28-39-303). Arkansas charges a real property transfer tax on most sales, so confirm how it applies to your particular transfer and who pays it at closing. If the decedent received certain Medicaid benefits, recovery may need to be resolved at closing, although property that passed by a recorded beneficiary deed is addressed by Act 570 of 2021. For how estate recovery works against an inherited home, see our guide to whether Medicaid can take an inherited house. A claim period is not permission to ignore known debts: known secured claims, tax liens, mortgages, Medicaid claims, and recorded encumbrances can still affect title or closing even after a probate deadline has passed. Inherited mineral interests often need their own curative work and title review before they can be leased or sold.

Sometimes, but the seller needs authority. In a formal administration, that usually means a personal representative with a valid power of sale in the will or a court order authorizing the sale (Ark. Code Ann. § 28-51-301). Outside formal probate, whether the property is sale-ready depends on survivorship or entirety ownership, a trust, a recorded beneficiary deed, or a completed small-estate and title-clearance process.

In every case, the buyer’s title company is the practical gatekeeper: it will want the authority to sell, and any dower, homestead, lien, or Medicaid issues, resolved before it insures the sale.

When someone who lived in another state dies owning Arkansas real estate, Arkansas generally requires an ancillary proceeding in Arkansas to clear title, even when the main estate is handled in the home state. A foreign personal representative files authenticated copies of the home-state appointment in the Arkansas circuit court of the proper county, and the court can issue ancillary letters (Ark. Code Ann. § 28-42-101 et seq.). Property that passed by a trust, by survivorship, or by a recorded beneficiary deed generally does not require ancillary probate. For the practical side of managing a sale from another state, see our guide to selling inherited property from out of state.

Two Arkansas rules especially help out-of-state families:

• The five-year deadline does not bar a nonresident’s will as to Arkansas real property. A nonresident’s will already admitted in the home state can be admitted in Arkansas to perfect title to Arkansas real estate without regard to the usual five-year limit, which means a long-deferred estate can often still be cleared (Ark. Code Ann. § 28-40-103(c)(1)).
• Recording protects good-faith buyers. Arkansas law protects bona fide purchasers who acquired and properly recorded an interest during a period when the owner was assumed to have died without a will, so a later-admitted will does not automatically unwind a properly recorded sale (Ark. Code Ann. § 28-40-103(c)(2)).

Out-of-state heirs are also where Arkansas’s mineral-title issues show up most. Families across the country inherit fractional mineral interests in the Fayetteville Shale, the Arkoma Basin, or Smackover-related areas from a parent or grandparent, often where no Arkansas probate was ever opened. Clearing those interests can require curative work, affidavits, a determination of heirs, or ancillary probate before anything can be leased or sold. For the general mechanics of probating an estate across state lines, see our guide to ancillary probate.

When inherited Arkansas property passes to several heirs as tenants in common, it becomes heirs’ property, and it carries real risks if the co-owners cannot agree. Arkansas has adopted the Uniform Partition of Heirs’ Property Act, effective January 1, 2016, which adds protections before family-inherited land can be forced to sale (Ark. Code Ann. § 18-60-1001). For keeping the relationship intact while you work through it, see our guide to selling inherited property with siblings.

Under that framework, when a co-tenant asks the court to partition heirs’ property, the court generally follows a protective sequence rather than sending the property straight to auction:

• Appraisal. The court determines the property’s fair market value, usually through an independent appraisal.
• Buyout right. The other co-tenants generally get an opportunity to buy out the share of the co-tenant who requested the sale at its appraised value.
• Partition in kind preferred. The court favors physically dividing the property where that can be done without substantial harm to the co-owners.
• Open-market sale. If a sale is ordered, the Act generally favors an open-market sale rather than a courthouse auction, which tends to produce a fairer price.

Two practical risks deserve attention. Any co-tenant can generally start a partition action, so an heir with a small fractional share can set the process in motion. And unpaid property taxes are a quiet way families lose inherited land: when no heir pays the property tax, the parcel can become tax-delinquent and, after a statutory period, be certified to the Commissioner of State Lands and eventually sold (Ark. Code Ann. § 26-37-101 et seq.). This hits absentee and out-of-state co-owners hardest. For how a forced sale works and how co-owners navigate one, see our guide to partition of inherited property.

Inherited Arkansas property tends to fall into three very different situations, and each calls for a different plan. For rural acreage specifically, see our guide to selling inherited land.

Arkansas inheritance rules differ enough from other states that several misunderstandings come up again and again. Here are the ones that most often trip up heirs, with the accurate Arkansas position.

• “All Arkansas real estate has to go through full probate.” Not always. A recorded beneficiary deed, survivorship or entirety ownership, a trust, or a qualifying small-estate affidavit can transfer real estate without a full administration when the requirements are met (Ark. Code Ann. § 18-12-608; § 28-41-101).
• “The surviving spouse simply inherits one-third.” The one-third figure is usually a dower or curtesy right rather than a share handed out by the intestacy statute, and the actual interest depends on whether there are children, the length of the marriage, and how the property is classified (Ark. Code Ann. § 28-11-301; § 28-9-214).
• “The small-estate limit is some other number.” Older or secondary summaries sometimes cite outdated small-estate figures. The current Arkansas small-estate affidavit limit is $100,000, with the homestead and statutory allowances excluded from the calculation, and it should be confirmed directly against Ark. Code Ann. § 28-41-101 before relying on any summary.
• “A beneficiary deed works like a will.” A beneficiary deed must be recorded before death to be valid, cannot be changed by the owner’s will, and passes the property subject to existing liens and leases (Ark. Code Ann. § 18-12-608).

• No major 2026 change identified. As of [Verified Month Year], no major 2026 change to Arkansas probate, intestate succession, dower or curtesy, homestead, or small-estate affidavit thresholds was identified. The core rules for these remain in place.
• Homestead property tax credit. The credit is up to $500 per year and increases to up to $600 beginning with 2026 tax bills. Confirm the current figure with the Arkansas DFA before relying on it.
• Act 570 of 2021 still in effect. Act 570 of 2021 remains relevant because it may limit certain Arkansas Medicaid recovery claims involving beneficiary-deed interests. It is not a new 2026 development.
• Uniform Partition of Heirs’ Property Act still in effect. Arkansas’s adoption of the Act, effective January 1, 2016, remains in effect and governs partition of qualifying heirs’ property (Ark. Code Ann. § 18-60-1001).