Ark. Code Ann. § 26-61-112: Exemption from tax

Disabled veterans, surviving spouses of disabled veterans, and surviving minor dependent children of disabled veterans who are eligible for the exemption from the payment of all state taxes on the homestead and personal property owned by them, as provided for in § 26-3-306 , shall be exempt from the payment of the tax levied in this chapter if the amount of tax owed is less than five dollars ($5.00).