AR HB1023

County sheriffs and collectors may establish an electronic registry by July 1 each year allowing taxpayers to voluntarily register to receive property tax statements electronically instead of by mail.

County sheriffs and collectors retain discretion to send subsequent tax statements and notices electronically to registered taxpayers using their provided information.

If electronic delivery fails due to outdated taxpayer information, tax statements revert to mailing to the taxpayer's physical address; taxpayers are responsible for updating their contact information.

County sheriffs and collectors may waive postage and mail delivery costs or charge reduced fees for electronic delivery of tax statements and notices due to savings in postage, paper, handling, and labor costs.