TL;DR: Yes, you can sell a house with delinquent property taxes in Arkansas; real estate taxes unpaid after October 15 carry a 10% penalty plus costs and collector's fees (UAEX FSPPC114, fetched October 29, 2026), and a redemption after certification must be paid in full. Once a parcel is certified to the Commissioner of State Lands (COSL), anyone may redeem the delinquent taxes before the state sale, which comes no earlier than one (1) year after certification (COSL Rules, 2023 Edition, Subtitle E, viewed October 30, 2026).
Can I sell my house with delinquent property taxes in Arkansas?
Yes. The owner of record can list and sell a home while taxes are behind. Arkansas law also exempts an individual owner selling his or her own freehold interest from the license requirement (Ark. Code 17-42-104(a)(1)(A), AREC license law compilation, August 2025). So the real question is not whether you may sell. It is what the taxes will cost by the day the sale closes.
Payment runs in two stages. Before certification, the balance with the 10% penalty, costs and collector's fees is handled at the county level, so ask your county for the itemized payoff. After the parcel is certified to the Commissioner of State Lands, it is redeemed through COSL. Under the COSL Rules, 2023 Edition (Subtitle I, viewed October 30, 2026), a person may redeem a tax-delinquent parcel until it is sold or disposed of by the State. COSL's Real Estate page (viewed October 30, 2026) adds that anyone may redeem delinquent taxes. That matters to a seller, because you do not have to submit the redemption yourself.
For you, that means delinquency is a cost to measure, not a barrier to selling. Before you sign a listing agreement, find out which stage your parcel is in and the exact balance, including the penalty.
What happens to unpaid property taxes after October 15?
Arkansas collects taxes on the previous year's assessment from the first business day in March through October 15 (Ark. Code 26-35-501, UAEX publication FSPPC114). That means taxes on the 2025 assessment were due October 15, 2026. If they are not paid in full by that date, UAEX FSPPC114 (fetched October 29, 2026) says a 10 percent penalty is added, plus costs and collector's fees.
Craighead County tax collector Wesley Eddington told KAIT8 on October 16, 2025: "But if it's a piece of real estate, there is a 10% charge, and then there's 10% through the year until you get it paid." The same KAIT8 report said personal property such as cars and trailers gets a flat 10% penalty that does not grow over time.
At this stage the balance is handled at the county level. Ask your county for the itemized payoff and compare it with the price you expect to get. Property is assessed as of January 1 (AG Op. 2017-067). Amendment 79 limits increases in taxable assessed value, not the bill itself (UAEX, FSPPC114, fetched October 29, 2026).
If you are behind, get the payoff before you price the house, because the sale has to cover it.
How long do I have to redeem after certification to the Commissioner of State Lands?
The state sale comes no earlier than one (1) year after your parcel is certified to the Commissioner, and you may redeem until the parcel is sold or disposed of by the State (COSL Rules, 2023 Edition, Subtitles E and I, viewed October 30, 2026). Each county certifies its tax-delinquent parcels to the State, in the Commissioner's care, once a year. How long your window lasts depends on when your parcel was certified.
To redeem, you submit a petition with a verified signature and a payment equal to the outstanding taxes, penalties, interest, fees and costs due when the petition is received. Partial payments, incomplete petitions and incorrect petitions are not accepted (Subtitle I(6)). COSL lets you redeem online with its Pay Taxes button, or you can return the signed petition with payment to the State Land Office. Once the parcel is redeemed, the Commissioner issues a Redemption Deed in the owner's name, and a Redemption Receipt to a redeemer who is not the owner; when the owner redeems, the deed is filed with the county (COSL Rules, 2023 Edition, Subtitle I(8)).
A redemption amount quoted by the Commissioner is valid for thirty calendar days from the request date, but it can go up if more costs, fees or taxes accrue (Subtitle I(4)). For you, that means requesting the quote within 30 days of your scheduled closing so it is still valid on closing day. Ask for a new quote if anything accrues after that.
What will the payoff cost against your sale price, and how long does a sale take locally?
COSL says anyone may redeem, either online with the Pay Taxes button or by signed Petition to Redeem with payment, and partial payments are not accepted. Before closing, ask your title company to confirm in writing how it will handle the redemption and how it will verify that the Redemption Deed has been issued in your name.
The market sets the timing. Skyline Report data for 1H 2026 show average days on market for houses sold: 85 in Rogers, 93 in Bella Vista, 95 in Fayetteville, 98 in Springdale, 123 in Bentonville, 134 in Lowell and 141 in Centerton. For county context, Benton County averaged 115 days (98 in the second half of 2025) and Washington County 101 days (98). These are averages for sold houses, not a promise for yours.
Here is how the costs come off your proceeds, using the Rogers 1H 2026 Skyline average price of $551,767. Arkansas transfer tax is $3.30 per $1,000, split half to each side unless the parties agree otherwise (Ark. Code 26-60-105, 26-60-106). Round the price up to $552,000: $552,000 / 1,000 x $3.30 = $1,821.60, and the seller's half is $1,821.60 / 2 = $910.80. That leaves $551,767 - $910.80 = $550,856.20 before the delinquent-tax payoff (the full redemption amount, or the county balance with its 10% penalty, costs and fees), the mortgage payoff and any commissions. If net proceeds do not cover the mortgage payoff, commissions, the seller's half of the transfer tax and the full redemption amount, you must bring the difference to closing.
If your parcel is certified, compare your city's average days on market with the time left before the earliest COSL sale date. If you have only just passed October 15, your concern is the cost, not the deadline.
What Should You Do With These Numbers?
- Find out which stage you are in. If the parcel has not been certified, the balance on your 2025-assessment taxes due October 15, 2026, with the 10% penalty, costs and collector's fees, is handled at the county level; ask your county for the itemized payoff. If it has been certified, contact COSL.
- If certified, request the COSL redemption amount within 30 days of your scheduled closing. A quote is valid for thirty calendar days and can go up if costs, fees or taxes accrue (COSL Rules, 2023 Edition).
- Look up your city's 1H 2026 Skyline average days on market (for example Rogers at 85 days or Centerton at 141 days) and compare it with the time left before any COSL sale date. Then set a list price that leaves enough to cover the full redemption amount, because partial payments are not accepted.
- Give the title company your payoff figures at listing, not at contract, and ask it to confirm in writing how it will handle the redemption. That way your net-proceeds estimate already includes the taxes and your half of the transfer tax.
Frequently Asked Questions
Can a title company or family member pay delinquent property taxes for a seller?
Yes. COSL states that anyone may redeem delinquent taxes (Real Estate page, viewed October 30, 2026). Redemption can be made online with the Pay Taxes button or by returning the signed Petition to Redeem with payment. It requires full payment of taxes, penalties, interest, fees and costs; partial payments are not accepted. Ask your title company to confirm in writing how it will handle the redemption for your closing.
Does the buyer inherit my reduced tax bill?
No. A sold property is assessed at 20% of appraised value at the next assessment date, and the buyer may claim no assessed-value limitation until the second assessment date (Act 2284 of 2005). A buyer budgets on full assessed value, the same as new construction. Your Amendment 79 limit does not transfer.
Do I need a real estate agent to sell with back taxes?
No license is needed for an owner selling his or her own home (Ark. Code 17-42-104(a)(1)(A)), but 91% of sellers used an agent, a record high (NAR 2025 Profile of Home Buyers and Sellers, November 2025). When taxes are delinquent, an agent helps coordinate the payoff and set a price that covers the balance owed.
How long is a COSL redemption quote valid?
A redemption amount quoted by the Commissioner is valid for thirty calendar days from the request date (COSL Rules, 2023 Edition, Subtitle I(4), viewed October 30, 2026). It can go up if more costs, fees or taxes accrue. A redemption made within thirty days before the sale must be paid in certified funds, and all redemptions must be received before 4:00 p.m. Central on the last business day before the sale (COSL Rules, 2023 Edition, Subtitles G and I).
How Can Mason Capital Group Help You Sell With Back Taxes?
In a first conversation, Mason Capital Group will prepare a net-proceeds estimate for your property. It deducts your delinquent-tax payoff and penalty, your half of the transfer tax and closing costs, and comes with a pricing plan matched to your city's 1H 2026 Skyline days on market. Call 479-925-3333 to ask for it.
About the author: Cameron Torabi, Principal Broker — Mason Capital Group. 30+ years of Northwest Arkansas real estate expertise; $2.4B+ in cumulative transaction activity (estimated).
Figures in this article are drawn from the Arkansas Commissioner of State Lands Real Estate page (viewed October 30, 2026), the Commissioner of State Lands Rules, 2023 Edition (viewed October 30, 2026), KAIT8 (October 16, 2025), UAEX FSPPC114 (fetched October 29, 2026), the UAEX FSPPC114 Amendment 79 summary (fetched October 29, 2026), the Arkansas DFA Assessment Coordination Division (pages fetched October 29, 2026), AG Op. 2017-067 (cited per DFA pages fetched October 29, 2026), Act 2284 of 2005, Ark. Code 26-60-105 and 26-60-106 (as of October 24, 2026), the AREC License Law compilation (August 2025), the NAR 2025 Profile of Home Buyers and Sellers (November 2025), and the Arvest Skyline Report 1H 2026 (University of Arkansas Walton College CBER).