AR SB897

Amends the definition of "homestead" in Arkansas tax code to mean a parcel of tax delinquent land certified to the Commissioner of State Lands that is identified by the county assessor as eligible for a homestead credit under § 26-26-1118.

Reduces the homestead redemption period from 30 days to 10 days (excluding Saturdays, Sundays, and legal holidays) after the sale date for owners who did not receive personal service of notice at least 60 days before the sale.

Requires the county collector to provide notice to the Commissioner of State Lands when a homestead is certified, identifying that the tax-delinquent land qualifies as a homestead.

Changes references from "taxpayer" to "owner of a homestead" throughout the notice and redemption procedures sections.