SB836 Summary

• County assessors, collectors, and software providers must transmit all property tax data to the Association of Arkansas Counties in standardized electronic format monthly beginning January 1, 2016.

• The Association of Arkansas Counties may negotiate fees with commercial entities for bulk copying or electronic access of public records, with fees deposited into the County Automated Records Account for backup, storage, equipment, and operational costs.

• Beginning January 1, 2016, the Association shall conduct quarterly compliance reviews of property tax records to identify homestead property tax credit violations and provide reports to county assessors, collectors, and tax preparers.

• Property owners may appeal county assessor determinations regarding unlawfully claimed homestead credits to county court within 30 days, with the county court required to hold a hearing and provide a written decision within 10 business days.

• The Association may provide legal services and representation to counties in appeals to circuit court, and the Division of Legislative Audit shall receive quarterly compliance reports and annual litigation status updates.