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AR HB1711
Bill
Status
5/17/2013
Primary Sponsor
James McLean
Click for details
AI Summary
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Amends Arkansas Code § 26-3-306(a)(1)(B)(iii) to allow surviving spouses of deceased veterans to claim property tax exemptions regardless of subsequent marital status.
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Surviving spouses retain exemption eligibility upon remarriage, with exemptions reinstated if a subsequent marriage terminates.
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Extends the same provision to surviving spouses of United States armed forces members who died while on active duty, allowing reinstatement of homestead and personal property tax exemptions upon termination of a subsequent marriage.
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Effective for assessment years beginning on or after January 1, 2013.
Legislative Description
To Amend The Property Tax Exemption For A Surviving Spouse Of A Deceased Veteran; And To Allow A Surviving Spouse Of A Deceased Veteran To Claim A Property Tax Exemption Regardless Of Subsequent Marital Status.
Last Action
Died in House Committee at Sine Die adjournment.
5/17/2013