AR SB793

Expands eligibility for professional development recognition payments to include full-time employees of county assessors' offices and state employees who actively work with ad valorem taxes, in addition to county assessors.

Establishes payment amounts based on professional designations: senior appraisers level 4 receive up to $500 annually, senior appraiser managers level 4 receive up to $750 annually, certified residential appraisers or cadastral mapping specialists receive up to $1,000 annually, and certified general appraisers or certified assessment evaluators receive up to $2,000 annually.

Limits eligible individuals to one professional development recognition payment annually, and if an employee qualifies for multiple payment categories, they receive only the highest applicable payment amount.

Requires proof of appropriate agency designation maintained for a minimum of 12 months before June 30 to be submitted to the Director of the Assessment Coordination Department by June 30, with payment authorized no later than July 15.

Subjects professional development recognition payments to state and federal tax withholding but excludes them from retirement system benefit calculations.