AR HB1176

Amends property tax exemption proration rules for disabled veterans selling or purchasing homes by clarifying that exemptions are prorated to the date of sale and renumbering subsections accordingly.

Establishes that eligible disabled veterans become exempt from property taxes from the date their eligibility is established, regardless of when the property tax lien attached.

Extends property tax exemption eligibility statewide, allowing disabled veterans to claim exemptions on homesteads regardless of location within Arkansas after establishing initial eligibility.

Requires county collectors to provide information and documentation upon request to verify that a person previously established exemption eligibility in another county where they claimed a homestead.